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. WEST VIRGINIA PROPERTY TAX SEARCH A – B – C – D – E – F – G – H – I – J – K – L – M – N – O – P – Q – R – S – T – U – V – W – X – Y – Z Please contact our WVOHOA webmaster should you experience a broken link require assistance. –A– BACK TO THE TOP –B– BACK TO THE TOP Barbour County Assessor, Tax Barbour County Assessor 26 North Main Street Philippi, WV 26416 (304) 457-2336 Fax: (304) 457-4952 WV Delinquent Land – Database BACK TO THE TOP Berkeley County Taxes Berkeley County Sheriff’s Tax Office 400 Stephen Street, Suite 209 Martinsburg, WV 25401 (304) 264-1982WV Delinquent Land – Database BACK TO THE TOP Boone County Taxes Boone County Sheriff’s Tax Office 200 State Street, Suite 102 Madison, WV 25130 Phone: (304) 369-7394WV Delinquent Land – Database BACK TO THE TOP Braxton County Taxes Braxton County Sheriff’s Tax Office 300 Main Street PO Box 546 Sutton, WV 26601 (304) 765-2838WV Delinquent Land – Database BACK TO THE TOP Brooke County Taxes Sheriff’s Tax Office 202 Courthouse Square Wellsburg, WV 26070 (304) 737-3663 Fax (304) 737-0759 WV Delinquent Land – Database –C– BACK TO THE TOP Cabell County Tax Sheriff’s Tax Office PO Box 2114 Huntington, WV 25721 (304) 526-8672 WV Delinquent Land – Database BACK TO THE TOP Calhoun County Taxes Calhoun County Assessor PO Box 357 Grantsville, WV 26147 (304) 354-6958 Fax: (304) 354-6958 WV Delinquent Land – Database BACK TO THE TOP Clay County Taxes Clay County Assessor PO Box 310 Clay, WV 25043 Phone: 304-587-4258 Fax: 304-587-4481 WV Delinquent Land – Database –D– BACK TO THE TOP Doddridge County Taxes –E– BACK TO THE TOP –F– BACK TO THE TOP Fayette County Taxes –G– BACK TO THE TOP Gilmer County Taxes BACK TO THE TOP Grant County Taxes Grant County Sheriff 5 Highland Avenue Petersburg, WV 26847 (304) 257-1818 Fax (304) 257-2665 WV Delinquent Land – Database BACK TO THE TOP Greenbrier County Taxes –H– BACK TO THE TOP Hampshire County Taxes Tax Estimator, Calculator Assessor’s Office (304) 822-3326 Fax (304) 822-8164 66 North High Street Romney, WV 26757 WV Delinquent Land – Database BACK TO THE TOP Hancock County Taxes BACK TO THE TOP Hardy County Taxes Hardy County Sheriff’s Tax Office Hardy County Courthouse PO Box 643 Moorefield, WV 26836 (304) 530-0220WV Delinquent Land – Database BACK TO THE TOP Harrison County Taxes –I– BACK TO THE TOP –J– BACK TO THE TOP Jackson County Taxes BACK TO THE TOP 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 Delinquent Land – Database –K– BACK TO THE TOP Kanawha County Taxes –L– BACK TO THE TOP Lewis County Taxes Lewis County Tax Assessor110 Center Avenue Weston, WV 26452 (304) 269-8222 Fax (304) 269-5728 WV Delinquent Land – Database BACK TO THE TOP Lincoln County Taxes BACK TO THE TOP Logan County Taxes –M– BACK TO THE TOP Marion County Taxes BACK TO THE TOP Marshall County Taxes BACK TO THE TOP Mason County Taxes BACK TO THE TOP McDowell County Taxes BACK TO THE TOP Mercer County Taxes BACK TO THE TOP Mineral County Taxes Mineral County Sheriff’s Tax Office 150 Armstrong Street Keyser, WV 26726 304-788-0341 WV Delinquent Land – Database BACK TO THE TOP Mingo County Taxes BACK TO THE TOP Monongalia County Taxes BACK TO THE TOP Monroe County Taxes BACK TO THE TOP Morgan County Taxes Tax Office 77 Fairfax Street, Room 104 Berkeley Springs, WV 25411 (304) 258-8562 Fax (304) 258-7497 E-Mail: MorganCountySheriffTax@MorganCountyWV.GovWV Delinquent Land – Database –N– BACK TO THE TOP Nicholas County Taxes –O– BACK TO THE TOP Ohio County Taxes –P– BACK TO THE TOP Pendleton County Taxes Sheriff’s Tax Office 100 South Main Street PO Box 687 Franklin, WV 26807 (304) 358-2214 WV Delinquent Land – Database BACK TO THE TOP Pleasants County Taxes BACK TO THE TOP Pocahontas County Taxes BACK TO THE TOP Preston County Taxes BACK TO THE TOP Putnam County Taxes Putnam County Sheriff’s Tax Office 236 Courthouse Drive, Suite 8 Winfield, WV 25213 (304) 586-0204 WV Delinquent Land – Database –Q– BACK TO THE TOP –R– BACK TO THE TOP Raleigh County Taxes BACK TO THE TOP Randolph County Taxes BACK TO THE TOP Ritchie County Taxes BACK TO THE TOP Roane County Taxes –S– BACK TO THE TOP Summers County Taxes –T– BACK TO THE TOP Taylor County Taxes BACK TO THE TOP Tucker County TaxesTucker County Assessor’s Office 215 First Street Parsons, WV 26287 (304) 478-3727 ext. 206 Fax: (304) 478-6223WV Delinquent Land – Database BACK TO THE TOP Tyler County Taxes –U– BACK TO THE TOP Upshur County Taxes –V– BACK TO THE TOP –W– BACK TO THE TOP Wayne County Taxes BACK TO THE TOP Webster County Taxes BACK TO THE TOP Wetzel County Taxes BACK TO THE TOP Wert County Taxes BACK TO THE TOP Wood County Taxes BACK TO THE TOP Wyoming County Taxes –X– BACK TO THE TOP –Y– BACK TO THE TOP –Z– BACK TO THE TOP
