The WV counties represented within the Organization’s membership are Berkeley, Grant, Hampshire, Hardy, Jefferson, Lewis, Mineral, Morgan, Pendelton and Tucker of which we have provided quick links to their online resources and/or databases concerning taxes. NOTICE: YOUR HOA COMMON AREA CANNOT BE TAXED SEPARATELY Should you learn your HOA Common Area(s) have indeed been invoiced and/or sold due to delinquent tax contact EPOHOA or use our handy FORM. W. Va. Code §36B-1-105 cannot to be taxed separately (no double taxation) The county assessor appraises the value of the common area, and the fraction or percentage, as set forth in the declaration, is then allocated to each individual unit owner as that owner’s share of the tax liability on the common area. for example using an HOA with 100 homes: Common Area is appraised at $1,000 Appraised value is divided by 100 homes in the HOA $10 is applied to each homeowner’s individual real estate tax WV STATE ASSESSOR GUIDELINES July 11, 2012 Taxation of Homeowners’ Associations and Common Interest Communities: TSD318 May 2015 – The purpose of this is to clarify: (1) How the common elements of a planned or common interest community are to be taxed, and (2) How the West Virginia consumers sales and service tax applies to fees paid to an HOA. WEST VIRGINIA STATE AUDITOR’S OFFICE online database – find your HOA common area status by individual county. Do you know who owns your storm water management/flood plain parcels? The answer is YOU, your HOA. Storm water management/flood plain parcels cannot be sold for delinquent tax! HOAs must maintain their common area with assessments paid by their members. Examples: July 16, 2016 Berkeley County (highlighted) July 13, 2016 Jefferson County (highlighted) Please contact our EPOHOA webmaster should you experience a broken link. alphabetical order … Select the county, enter your name and view your real estate (RE) and/or personal property (PP) tax records. BERKELEY COUNTY TAXES Berkeley County Sheriff’s Tax Office 400 Stephen Street, Suite 209 Martinsburg, WV 25401 304-264-1982 WV County database GRANT COUNTY TAXES Grant County Sheriff 5 Highland Avenue Petersburg, WV 26847 304-257-1818 – Phone 304-257-2665 – Fax WV County database HAMPSHIRE COUNTY TAXES website visitors must agree to accept the HAMPSHIRE COUNTY PORTAL ACCESS WV County database HARDY COUNTY TAXES Hardy County Sheriff’s Tax Office Hardy County Courthouse PO Box 643 Moorefield, WV 26836 304-530-0220 9:00 AM – 4:00 PM Monday-Friday WV County database JEFFERSON COUNTY TAXES Real Estate (RE) & Personal Property (PP) tax records Mason Bldg P.O. Box 9 112 E. Washington Street Charles Town, WV 25414 304-728-3220 WV County database LEWIS COUNTY TAXES Lewis County Tax Assessor 110 Center Avenue Weston, WV 26452 Phone: Fax: 304-269-5728 WV County database MINERAL COUNTY TAXES Mineral County Sheriff’s Tax Office 150 Armstrong Street Keyser, WV 26726 304-788-0341 WV County database MORGAN COUNTY TAXES Tax Office 77 Fairfax Street, Room 104 Berkeley Springs, WV 25411 Phone: 304-258-8562 Fax: 304-258-7497 Mon, Tue, Fri 9:00am – 5:00pm; Wed 9:00am – 1:00pm; Thu 9:00am – 7:00pm E-Mail: MorganCountySheriffTax@MorganCountyWV.GovWV County database PENDELTON COUNTY TAX ASSESSOR 100 South Main Street PO Box 937 Franklin WV 26807 Telephone: 304-358-2563 Fax: 304-358-2473 csponaug@assessor.state.wv.us Assessor’s Office Hours of Operation: Monday-Friday 8:30 AM-4:30 PM WV County database TUCKER COUNTY TAXES Tucker County Assessor’s Office 215 First Street Parsons, WV 26287 304-478-3727 ext. 206 Fax: 304-478-6223 Hours: 8 a.m. to 4 p.m. Monday thru Friday WV County database
