Property Assessments

At least once every three years - and for some properties more often - the Hardy County Assessor's office visits and if necessary revises the assessed value of real property in the county.  Triennial reassessment is required by West Virginia law.

Real property in Hardy County is taxed at a rate set by the County Commission.  Taxes are levied on 60% of the assessed value.  The Office of the Sheriff collects the taxes, but it has no role in the assessment process, nor does it set the tax rate.

Homestead Exemptions

Resident property owners in the county who have attained age 65 are entitled by law to a Homestead Exemption, which excludes the first $20,000 of value from taxation, thereby lowering the amount of tax assessed.

Challenging Assessments

Taxpayers who believe their property is improperly assessed may challenge the assessment.  Decisions regarding challenged assessments are made by the the County Commission sitting as the Board of Equalization.

Personal Property Assessments

The County Assessor also is responsible for assessing motor vehicles and other personal property.  Payment of personal property taxes is required before the State of West Virginia will renew motor vehicle registrations.

Need More Information?

If you have questions regarding property assessments, you may contact Jimmie B. Wratchford, County Assessor.

          E-Mail:  jratchfo@assessor.state.wv.us

          Telephone:  304-530-0202