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Hardy County, West Virginia

Hardy County Tax Office

Treasurer - Sheriff Steven R. Dawson

Phone: 304-530-0220
Address: P.O. Box 643 Moorefield, WV 26836

Tax Office Members

Chief Tax Deputy: Tamara Davy

Deputy Clerk: Tina Weese

Deputy Clerk: Alicia Crites

Duties Of The Treasurer

The Office of Sheriff has served the citizens of Hardy County since the county  was formed in 1786.  Today one of the the important roles of the Office of the  Sheriff is as County Treasurer, responsible for the collection, custody and disbursement of public funds.

Under West Virginia Law, the Sheriff-Treasurer is responsible for receiving and disbursing all county monies. The Office of the Sheriff is the principal tax collection agency for Hardy County. 

By far, the largest sources of county funds are the real estate tax and the taxes assessed on personal property.  Each year the Hardy County Sheriff processes more than 19,000 tax bills.

The Sheriff’s Office plays no part in assessing the value of real and personal property – a role reserved to the County Assessor – but it is responsible for collecting the taxes levied.

Other funds that the Office of the Sheriff receives and disburses include these:

  • Dog license fees
  • E-911 assessment
  • Coal severance tax
  • Fines levied by courts and magistrates
  • Worthless check fund
  • Home incarceration fees
  • Concealed weapons permit fees
  • Assessors valuation fund

Tax Information

Real Estate Taxes
More than 19,000 tax bills are processed each year by the Sheriff’s office.  Annual tax bills showing the amount of tax that is due for the previous year are mailed to each owner around mid-year.
 
Real estate taxes are due semi-annually.  Taxpayers earn a two-and-one-half percent (2-1/2%) discount if first-half taxes are paid by September 1 and and second half taxes are paid by March 1.  A listing of delinquent taxes not paid by April 30 is published in the local newspaper.
 
Payment of real estate taxes may be made in person or by mail.  The office does not accept credit cards.  All checks should include on their face the Tax Ticket Number on which payment is being made.
 
Non-payment of Real Estate Taxes
Property owners who are delinquent in payment of real estate taxes may find their properties listed for sale by the Sheriff, who is required to enforce collection.  Owners may redeem properties sold at a Sheriff’s tax sale upon satisfaction of certain requirements.
 
Valuation is Determined by the County Assessor
Tax  bills are based on assessments by the County Assessor's office.  The Sheriff's Office maintains public records showing assessment values on all real estate and personal property.
 
 
 
Personal Property Taxes
West Virginia residents, and non-residents, who own personal property located in West Virginia are required to pay personal property taxes, which are collected by the Office of the Sheriff. Taxes are payable semi-annually and are due on September 1 and March 1.
 
Common classes of personal property include motor vehicles, livestock, farm equipment, boats, and machinery.
 
Anyone taking up residence in West Virginia, or who maintains a residence or business in the state and maintains taxable personal property at that location, is required to have the property assessed by the County Assessor and to pay annual personal property tax.
 
Payment of personal property taxes is a requirement for renewal of motor vehicle licenses by the West Virginia Department of Motor Vehicles.  Delinquent personal property taxes accrue penalties.
 
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.

Hotel / Motel Tax

The WV Code in its definition reads: 

"Hotel" means any facility, building or buildings, publicly or privately owned (including a facility located in a state, county or municipal park), in which the public may, for a consideration, obtain sleeping accommodations. The term shall include, but not be limited to, boarding houses, hotels, motels, inns, courts, condominiums, lodges, cabins and tourist homes. The term "hotel" shall include state, county and city parks offering accommodations as herein set forth. The term "hotel" shall not be construed to mean any hospital, sanitarium, extended care facility, nursing home or university or college housing unit, or any facility providing fewer than three in private homes, not exceeding a total of ten days in a calendar year, nor any tent, trailer or camper campsites: Provided, That where a university or college housing unit provides sleeping accommodations for the general nonstudent public for a consideration, the term "hotel" shall, if otherwise applicable, apply to such accommodations for the purposes of this tax.

The County of Hardy imposes a county Hotel/Motel Occupancy Tax upon any and all hotels, motels, bed and breakfast located in the county. Such tax is six percent (6%), and is to be levied by the hotel, motel, or bed and breakfast operator upon the consumer, and included as part of the consideration paid for the occupancy of the hotel, motel, or bed and breakfast room.

The tax is to be collected by the operator and remitted monthly on a Hotel/Motel Occupancy Tax Return to the Sheriff of Hardy County Office on or before the 15th day of the first calendar month following the month in which the tax was collected. Any operator who fails to file a return and pay the tax by the due date shall incur penalties of five percent the first month, and one percent for each additional month.

 

Click here for Hotel Motel Tax Collection Form

Sheriff Sales

West Virginia law requires the Sheriff to offer for sale at the courthouse real estate property for which taxes are delinquent.  The Sheriff also may be commanded to offer for sale properties on which mortgages are delinquent.

Property owners who are delinquent in payment of real estate taxes may find their properties listed for sale by the Sheriff, who is required to enforce collection.  A list of properties on which taxes are delinquent is published each November in the Moorefield Examiner.

Owners whose properties are sold to satisfy tax liens may redeem their within the specified time upon satisfaction of certain requirements.

Properties on which mortgages are in default and that are scheduled for sale are advertised in the classified advertising section of the Moorefield Examiner.

Anyone contemplating purchasing property at Sheriff's sales should first seek appropriate legal advice.