Alert #1


For Personal Property 2012 Tax Year

Personal property taxes run from January 1 to December 31, but are based on property owned on July 1 of the previous tax year.

If you filed a return with our office in the summer 2011, this information is used to compute your 2012 tax year liability. A copy of all information reported at that time has been mailed directly to you. This is the basis for your 2012 tax bill. Please review all information carefully to determine if the information is correct. IF NOTHING HAS CHANGED, sign and date the form and mail it to our office as soon as possible before October 1. IF CHANGES NEED TO BE MADE, mark out the incorrect information as needed. List any new vehicles and their Vehicle Identification Number (VIN) (See detailed instructions). Please note it is the registered owner of the vehicle that is responsible for the personal property taxes for that vehicle.

A return envelope and dog card are included for your convenience. Please make sure the form is signed and dated before mailing back to the office. Forms postmarked after October 1 will be penalized $25 and subject to interest.

IF YOU DID NOT FILE WITH US LAST YEAR OR ARE FILING FOR THE FIRST TIME, you may have received a packet containing the original forms. These forms will need to be completed and returned to us before October 1. Copies of these forms are available in the lobby of most post offices. PLEASE NOTE: IF YOU WERE RESIDING IN BERKELEY COUNTY ON JULY 1, 2011 AND OWNED VEHICLES, BOATS TRAILERS, ETC... A REPORT MUST BE MADE TO THE ASSESSOR ON OR BEFORE OCTOBER 1, 2011 FOR TAX YEAR 2012. You will not receive the 2012 Tax Statement for payment until after July 15, 2012.

If you do not file by October 1, 2011, you will need to come to our office after July 15, 2012 and have a tax bill made and a penalty of $25 (plus interest) will be charged to your bill.

If the vehicle is leased, please check with the leasing company to verify who shall be responsible for personal property taxes on that vehicle. This will prevent double assessment.

If you are active military with home domicile in West Virginia AND you are active duty stationed outside West Virginia, you may qualify for exemption of 1 (one) vehicle. Please submit a copy of your military orders with your assessment form.


** ALL 2012 TAX BILLS WILL BE MAILED BY THE SHERIFF'S TAX OFFICE ON APPROXIMATELY JULY 15, 2012 IF AN ASSESSMENT FORM WAS FILED FOR THE 2011 TAX YEAR.


IMPORTANT DATES TO REMEMBER

1. New 2011-2012 dog license available July 1. (DEADLINE September 30)
2. Homestead applications are accepted between July 1 and December 1. (in office only)
3. Farm applications are accepted between July 1 and September 1. (by mail or in office)
4. Tax statements are mailed by the Sheriff's Tax Office approximately July 15.
5. All residential personal property returns are due by October 1 to avoid penalty.
6. All commercial personal property returns are due by September 1 to avoid penalty.

PLEASE REMEMBER TO FILE YOUR ASSESSMENT FORM BY OCTOBER 1 TO AVOID STANDING IN LONG LINES AND RECEIVING A $25 PENALTY.

ALSO REMEMBER: You MUST have a valid WV vehicle registration AND a valid WV driver's license to obtain the lowest tax rate for your real estate.



**** COPIES OF HOMESTEAD EXEMPTION FORMS, RESIDENTIAL AND COMMERCIAL PERSONAL PROPERTY FORMS AND OTHER INFORMATION ARE AVAILABLE FOR DOWNLOAD IN THE "FORMS / DEADLINES" SECTION ON THE HOME PAGE OF THIS WEBSITE ****

Alert #2


2012 ASSESSMENT INFORMATION AVAILABILITY

Berkeley County Assessor's Office
Gearl G. Raynes, Assessor
400 West Stephen Street, Suite 208
Martinsburg, WV 25401-3838
Telephone: 304-264-1904 Fax: 304-262-8484

The 2012 Real Estate Appraisal/Assessment information will be available for informal public review beginning January 11, 2012. My office staff will be available for questions and any informal review a property owner may desire. Our address and telephone number appear above.

If the assessed value of any real estate has increased ten (10%) percent or more, Notice of Increase of Assessment will be mailed during the week of January 9th.

If you are a property owner and disagree with your real property appraisal, please contact our Appraisal Department at 304-267-5072. If you and the appraiser cannot come to an agreement on the value, then you have the right to request an appointment with the County Council. This process will begin on January 30, 2012 thru February 16, 2012 and is conducted by the Board of Equalization and Review. The board will hear a case on behalf of the taxpayer and rule to either agree with the Assessor's appraisal or lower the appraisal. Property owners should be well prepared with documentation of comparable sales and/or other information that supports their position. Please remember that property tax books are open for your inspection in mid-January and any changes in assessments must be made on or before February 16, 2012.

If after the Assessor's review, a property owner disagrees or believes their value(s) are not correct, the following procedure is available:

In accordance with West Virginia Code 11-3-24, the County Council shall, annually, meet for the purpose of reviewing and equalizing assessments made by the Assessor.

NO QUESTIONS OF CLASS CHANGES OR LATE FILING OF FARM - ONLY QUESTIONS OF ASSESSED VALUE.


The Berkeley County Council will meet as a Board of Review and Equalization in Suite 205 of the County Council Chambers, 400 West Stephen Street, Martinsburg, WV as follows:

February 16, 2012 is the LAST date to submit review applications and appeal hearings.

** February 22, 2012 is the final date for the Board of Review and Equalization to meet; this is NOT A HEARING DATE. On this date the Council will make its final determinations. **

APPEAL FORMS MAY BE OBTAINED BY MAILING A REQUEST TO:

IF ANY PERSON FAILS TO APPLY FOR RELIEF ON THE ABOVE SCHEDULED DAYS, HE OR SHE SHALL HAVE WAIVED THEIR RIGHT TO ASK FOR CORRECTION IN THEIR ASSESSMENT LIST FOR THE CURRENT YEAR AND SHALL NOT, THEREAFTER, BE PERMITTED TO QUESTION THE CORRECTNESS OF THEIR LIST AS FINALLY FIXED BY THE COUNTY COUNCIL, EXCEPT ON APPEAL TO THE CIRCUIT COURT.



Download Application for Review of Property Assessment HERE


For Further Information, Click Here to visit the Berkeley County Council Webpage.