COUNTY ASSESSOR

Duties of the Assessor

The duty of the County Assessor under the West Virginia Constitution is to determine the value of real and personal property for the purpose of taxation. The role of the Assessor in the property taxation process is frequently misunderstood. People often say that the Assessor increased their taxes, but in reality, the Assessor's only role is to fairly determine the "true and actual" value of real and personal property.

The Levying Bodies such as the Legislature of WV, the Board of Education, the County Commission and the City/Town Councils set their budgets and the rate of taxation (the levy rate). Your tax bill is determined by multiplying a tax rate against our assessed value, which is 60% of market value.

The Assessor also deals with Homestead Exemptions, Managed Timberland & Agricultural Use Properties, Public Utilities, Collection & Distribution of Dog Taxes, and the Certification Process.

Preston County Assessor Landbooks



Terri L. Funk - Assessor
106 W. Main St, Suite 101
Kingwood, WV 26537

Phone: (304) 329-1220

Cell: (304) 290-1122

Fax: (304) 329-1643

E-mail: tlfunk@assessor.state.wv.us





Staff

Personal Property and Businesses

Delores Riggs
Vickie Snyder
Personal Property and Dogs

Toni Eddy
Connie Loughry
Martha Elliott
Appraisal Staff

Cathy Burns
David Nestor
Angie Lipscomb
Michelle Whetsell
Personal Property and Real Estate

Mapping and Real Estate

Connie Ervin
RE Transfers, Classifications & Homesteads

Rose Messenger
Farm Forms and Minerals

Debbie Shahan
Deed Research, Part Time

Christine Bolyard




Homestead Exemption Information

If you are 65 years of age or older on or before June 30 following the July 1 assessment date, or you are permanently and totally disabled, you may file for the Homestead Exemption in the Assessor's Office. This would exempt you for the first $20,000.00 of assessed value.

ALL NEW APPLICANTS MUST FILE BETWEEN JULY 1 AND DECEMBER 1 OF EACH YEAR. Applicant's eligibility will be approved upon meeting the following requirements:
  1. Applicant is the OWNER and OCCUPANT of the property. It must be used exclusively for residential purposes;
  2. Applicant must have occupied the property for more than six months prior to the date of application;
  3. Applicant must have been a resident of WV for the two consecutive years preceding the relative tax year;
  4. Applicants must sign an oath that they do not receive a similar exemption in another state or county;
  5. If applicant has resided in another state and returns within a period of five years, applicant will be allowed exemption if such person resided in WV for two years out of the ten immediately preceding the relative tax year;
  6. Only one Homestead Exemption shall be allowed for each residence used and occupied by the owners thereof, regardless of the number of eligible owners residing therein.
If certain criteria are met, you may be eligible for a refundable income tax credit from the State Tax Department.

If you have any questions regarding the Homestead Exemption or tax credit, please call the office at 329-1220, or if long distance, call 1-800-531-7193



Collection & Distribution of Dog Taxes

DOG LICENSING FEES

WV law requires the assessor to collect license tax on all dogs who are or will be six months of age or older by June 30 next year, for county and municipalities. Please enclose check or money order with your assessment. Dog tags will be mailed to you at the address listed on the assessment. All current tags are void September 1 of the following year. Please enclose self-addressed, stamped envelope.

DOG FEES

County Only--------$3.00

If you live within any municipalities (excluding Brandonville):

County--------------$3.00
City/Town----------$3.00
TOTAL-------------$6.00

Call for information on vicious dog and kennel fees.

Dog taxes support the pound and animal control programs. Unlicensed dogs can be impounded and owners will be subject to pound fees and fines.

Animal Shelter---329-3461