Quick links to many of WV county online tax resources and/or databases.
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 WVOHOA or use our handy FORM.
ALWAYS IN PROCESS
WV Code §36B-1-105 your HOA Common Area 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.
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
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:
Berkeley County (highlighted)
Jefferson County (highlighted)
Please contact our WVOHOA webmaster should you experience a broken link.
Please contact our WVOHOA webmaster should you experience a broken link