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Assessor's Office
77 Fairfax Street, Room 103
Berkeley Springs, WV 25411
Phone: 304-258-8570
Fax: 304-258-7308
Hours: Mon- Fri 9:00am - 5:00pm

Debbie Weaver - Assessor
Robert Ratcliff - Chief Deputy


http://morgan.wvassessor.com




 

IN ORDER TO MAINTAIN A FAIR MARKET VALUE, THE STATE REQUIRES US TO REVIEW EACH OF THE EIGHT DISTRICTS IN MORGAN COUNTY ON A THREE-YEAR ROTATION. THIS YEAR THE MORGAN COUNTY ASSESSOR’S OFFICE WILL BE REVIEWING THE FOLLOWING DISTRICTS;
ROCK GAP, SLEEPY CREEK AND TIMBER RIDGE BEGINNING IN MARCH.
WE WILL ALSO BE REVIEWING NEW CONSTRUCTION AND FARMS IN ALL DISTRICTS; ALLEN, BATH, TOWN OF BATH, CACAPON, TOWN OF PAW PAW, ROCK GAP, SLEEPY CREEK, AND TIMBER RIDGE WHICH WILL START APPROXIMATELY JULY 1, 2021.

A door hanger will be left if no contact is made with property owner. The door hanger will either state no other information is needed or other information is needed to complete this review.
If no other information is needed, no further action is required. If other information is needed, please contact the office at the phone number listed on the notice (304-258-8570), Monday – Friday 9 AM to 5 PM. Our appraiser may have questions that, if left unanswered, could result in improper values and assigned tax class. The information required to properly appraise these properties would have to be estimated using the best available data.

BOTH VEHICLES USED FOR PROPERTY REVIEWS ARE
SILVER, CHEVY TRAX, ARE CLEARLY MARKED
“MORGAN COUNTY ASSESSOR” WITH COUNTY LICENSE PLATES




DATA COLLECTORS, VONDA DIDAWICK & ROBERT RATCLIFF WILL BE WEARING AN IDENTIFICATION
BADGES AND IDENTIFY THEMSELVES WHEN CONTACT IS MADE WITH PROPERTY OWNER



PLEASE DO NOT HESITATE TO CALL THE OFFICE FOR VERIFICATION  304-258-8570

 
 
DROP BOX
For the convenience of the public, the Assessor’s Office is offering a Drop Box, which is located at the entrance of the Court House clearly marked
“ASSESSOR’S OFFICE”
May be used for any business pertaining to the Assessor’s Office
Assessment Forms, Farm Reports, Commercial Forms,
Dog Tags (tag(s) & receipt(s) will be mailed to you, provided payment is enclosed)
The Drop Box is secure and cannot be removed.  It will be checked daily.
Any questions or concerns, please call the office @ 304-258-8570
 
 
The Office of the Morgan County Assessor is charged with appraising the value of all real and personal property owned by individuals and companies within Morgan County. The appraised value is used to calculate the property taxes assessed on each parcel of property.

Real property includes land and all fixtures on the land. Personal property includes all valuable property other than real property, the most notable of which are motor vehicles. Other examples of personal property include equipment, boats, trailers, farm animals and even dogs.  County taxes for dogs is $3.00 each, however dogs within the town limits of the Town of Paw Paw and Town of Bath is $6.00 each.

Once the Assessor sets the appraised value of each piece of taxable property, he calculates the Levy Rate. 
The Levy Rate is obtained from several taxing authorities; Morgan County Commission, Morgan County Board of Education, City Councils (Town of Bath & Town of Paw Paw) and the Board of Public Works (for the state), which is based on their annual budgeting needs. (Total tax rate is the sum of all individual Levying Bodies)
The Assessor uses the Levy Rate to calculate the amount of taxes assessed to each property owner by multiplying the Levy Rate by the Assessed Value, and the product is the amount of taxes owed for that piece of property.

Each year, the Assessor compiles all of the Assessed Values and Tax Assessments for every piece of real and personal property in Morgan County, arranged by magisterial district, in a document called the Land Book and the Personal Property Book. Copies of these two books are forwarded to the Sheriff and the County Clerk.

The Sheriff uses the information in the Land Book and the Personal Property Book to prepare tax statements, sometimes called tax tickets, to mail to every taxpayer in Morgan County. The Sheriff also uses these books, as well as computers and other methods, to maintain records of all taxes paid to the County. The Sheriff collects the taxes as assessed by the Assessor.

The Office Deputies in the Assessor's Office not only meet the public and provide information, they also maintain the records of the Assessor, including preparing the Land Book and Personal Property Book each year.

Every time that the title to property changes, such as when someone sells a house, the Office Deputies obtain information about the sale to be used to prepare the books for the next tax year. These employees also attempt to correct any clerical errors that may exist in the Assessor's various records. For example, if you purchase a parcel of land and do not receive a tax statement the following July for the new parcel of land, you should report this to the Assessor and the staff will correct this error.

Likewise, if you sell property, you should report that fact to the Assessor so that you will not be assessed a tax on that property the following year. The same principle applies to personal property. If you buy a car or sell a car, the Assessor needs to know this information.

Each year, from July to October, pursuant to Chapter 11 of the West Virginia Code, the Assessor collects new information from every taxpayer on the personal property owned by every taxpayer. The Assessor mails a Morgan County Personal Property Assessment Report to every known taxpayer in July of each year. It is the taxpayer's responsibility to return this form to the Assessor prior to the first day of October, so that the Assessor can make correct and proper assessments for the following year. Use this form to report all of the motor vehicles and other personal property that you own, buy or sell.

Excerpts From State Code The following duties are hereby imposed upon every assessor of this state:
  • He shall annually complete a sales ratio analysis in a manner prescribed by the state tax commissioner.
  • He shall present to the tax commissioner a list of real property transfers of the prior assessment year by December first annually.
  • He shall on or before December first of each year supply a list of new construction and improvements exceeding one thousand dollars of the previous assessment year on forms prescribed by the state tax commissioner.
  • He shall on or before December first of each year supply a list of new businesses added to the assessment rolls and businesses that have discontinued operations in the previous assessment year and been removed from the assessment rolls.
  • He shall provide assistance to the tax commissioner to disseminate information with respect to the taxation, classification and valuation of nonutility and public utility property to the end that all property shall be more equally and uniformly assessed throughout the state.
  • He shall annually assist the tax commissioner in determining the current use of such real property in his county as the tax commissioner may require to accomplish a uniform appraisal and assessment of real property.
The duties hereinbefore listed must be substantially completed by the assessor no later than the first day of November of each year, and each assessor shall certify to the tax commissioner that he has substantially completed such duties in accordance with requirements of the tax commissioner. If at this time there has been substantial completion of the above duties to the satisfaction of the tax commissioner, the tax commissioner shall, but no later than the fifteenth day of November of each year, certify to the county commission that the assessor has substantially performed these duties, and is entitled to the remuneration provided for in section six-b of this article.