Throughout Randolph County residents may have already received their annual tax assessment sheets, and if not they will arrive in the mail soon. West Virginia tax code is basically the same as last year, according to Assessor Phyllis Yokum. But Randolph County residents still have a responsibility when they receive the assessments. Yokum shared her knowledge of property assessments to ensure residents understand their responsibilities and the process of assessment when they receive their letters.

Personal Property Assessments

Anyone who was assessed last year is on the assessor's mailing list and should receive an assessment. Anyone who does not receive an assessment must call or go to the Assessor's office because penalties will be assessed to those who do not respond by Oct. 1.

All vehicles, including campers, boats, motor homes, ATVs and utility trailers must be assessed by Oct. 1. Vehicles are not automatically assessed, therefore it is the owners responsibility to confirm ownership of the vehicle assessed in the previous year or notify the office of a new vehicle owned by July 1. Mobil home owners who do not own the land on which it sets, must still pay personal property taxes on the unit, Yokum said.

"Making sure your vehicles are assessed and taxed on a regular tax statement could save you interest and penatly charges on a supplemental tax statement that has to be made up in our office," Yokum said.

Per West Virginia State Code 11-3-10 a penalty of $25 to $100 may be added to assessments not reported in a timely matter. Also, a vehicle tax receipt is required by the Division of Motor Vehicles to renew all vehicle licenses, Yokum added.

Vehicles with high mileage are eligible to receive a reduced assessment value if a high mileage affidavit, which can be obtained at the assessor's office, is signed and returned no later than Oct. 1, Yokum explained. High mileage reductions can be applied only to vehicles turned in on a regular assessment, not on a supplemental tax statement.

Personal Property Business Returns

All businesses are required to file a Commercial Business Property Return. These are mailed to businesses assessed during the previous year and on the assessor's office mailing list. The form should be completed whether it was received through the mail or not. The Commercial Business Property Return may be obtained at the assessor's office.

The form covers machinery and equipment, inventory, vehicles owned by the business, etc. Businesses in operation as of July 1 will be considered a non-filer if the form is not completed, which means the appraised value will be estimated, Yokum explained.

"Please contact our office if you operate a business, no matter how small, to file your return," Yokum said. "We will gladly assist you with this form."

Dog Taxes

Dogs ages 6 months or older are required to be registered and have a dog tag. All dogs in the county are required to have county tag, which is $3; and all dogs within municipalities must also pay a fee established by the respective city government.

For example, dogs located within the Elkins city limits must pay a $3 city fee in addition to the $3 county fee. The tags issued are valid until July 1, 2009.

"We now have a dog tax computer program, which registers the dog an assigned dog tax number," Yokum said. "This is a big time saver because once the dog is registered and we have the information it stays in the system and only takes a couple of minutes to issue a new tag the next year."

Yokum stressed her office does not register cats for the city of Elkins because it is not a county ordinance. Anyone who needs to register their cat must do so at Elkins City Hall.

Exemptions

Exemptions to assessed values allow people to save money on their taxes. West Virginia tax exemptions are:

Military Exemption: Members of the military who were active July 1 and stationed outside of West Virginia are entitled to select one vehicle for tax exemption. The chosen vehicle should be listed on the tax assessment, but note they are an active member of the military. Paperwork proving active military status must be presented to the assessor's office no later than October 1.

Homestead Exemption: Individuals 65 years old or who will be 65 by July 1, 2009, are eligible to receive a $20,000 exemption of the assessed value of the home in which they reside. The person's name must be listed on the property deed

"We sign people up for this in the office from July 1 until Dec. 1 each year," Yokum said. "There is a two-year residence requirement for people moving in from out of state. Taxpayers must apply in the assessor's office. They only have to sign up one time, unless they change their residence."

Disability Exemption: Disability Exemption works the same way as the Homestead Exemption, except there is no age specification. Those eligible for the exemption must be completely and permanently disabled with proof of disability, which includes an award or doctor's letter. Such letters must be presented to assessor's office when the application is completed, Yokum said.

Managed Timberland Contract: Property can be placed under a managed timberland contract with the Division of Forestry. Managed Timberland Contracts are a tax incentive program. The initial contracts were due July and annual applications for certification are due Sept. 1. The proper forms for the program may be obtained at the assessor's office. The value of managed timberland tracts is determined by the Division of Forestry and state Tax Department.

Farm Use: To qualify for the exemption, the tracts must produce $1,000 of agricultural products. The exemption reduces the price per acre value on land listed as farm, such as pasture and tillable. Those who applied during the previous year will be mailed the application, which must be completed annually and returned to the assessor's office by Sept. 1.

Sheep and Goat Program: Assessors may collect $1 per head on all breeding sheeps and goats. The money collected is deposited into the Inegrated Predation Management Fund by the Department of Agriculture. Those who pay into the program are eligible to have a member of the Department of Agriculture trap coyotes on their property if a goat or sheep is killed by the animal.

Other than claiming exemptions, property owners have the responsibility to notify the assessor of any building or structure that increases the value of the real estate by more than $1,000. Such notification should given to the assessor's office within 60 days after the commencement of the property improvement, Yokum explained. The "Notice of Building or Real Property Improvement" may be obtained at the Assessor's Office.

Those who do not receive mail from the assessor's office should check to make sure their correct address is on file, Yokum said. Change of address forms are available at the office.

"If your address changes, it is very important that you notify our office because all correspondences are done through the mail," Yokum said. "If we don't have a current address, chances are you won't receive your tax statement in a timely manner."

Yokum also reminds residents of legislation that went into effect in 2007.

Those moving to West Virginia from another state are no longer required to pay a privilege tax when they register their vehicles in the state. However, to obtain a new West Virginia title and registration, new residents must first report their vehicles to the county's assessor's office and complete an affidavit. Next, new residents must take the affidavit and their out of state tax and registration to the local DMV regional office, which will issue the West Virginia registration upon payment of all other fees.

"Remember, no affidavit, no exemption," Yokum said.

Class I property tax, which includes all personal property used exclusively for agriculture; farm machinery and equipment; and all products of agriculture, including livestock, is now exempt from taxation.

"This means you will no longer report your farm animals and farm machinery on your personal property assessment sheet," Yokum said. "You will no longer pay taxes on them after the 2007 tax year."

Forms may be accessed and printed from the Randolph County Assessor's Office Web site at randolphcountyassessor.com. Assessor's office hours are Mondays through Fridays from 8:30 a.m. to 4:30 p.m. The assessor's office phone number is 636-2114.