Hardy County Assessor
Jimmie B. Wratchford, County Assessor
Phone: (304) 530-0202
Fax: (304) 530-0203
E-mail: hardy@wvassessor.com
Address: 204 Washington Street, Moorefield WV 26836
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 the tax rate against your assessed value, which is 60% of market value.
The Assessor also deals with Homestead Exemptions, Managed Timberland and Agricultural Use Properties, collection for distribution of Dog Tags, and the Certification Process.
Assessment Information
Assessments must be done annually and in a timely fashion to avoid penalties. West Virginia Law requires you, the taxpayer, to notify the Assessor’s Office to register all vehicles for assessment. DMV does not notify the Assessor’s Office when vehicles are titled and/or registered.
Individual Personal Property Assessment Period is July 1 thru October 1
Business Assessment Period Is July 1 thru September 1
File Online
File Assessment Form Online
File In Person Or Us Mail
Hardy County Assessor’s Office, 204 Washington Street, Moorefield, WV 26836.
You may bring your form and all vehicle information to the Assessor’s Office located in the Hardy County Courthouse.
Vehicle Information Required:
- Year
- Make
- Model
- VIN Number
- Title Date
The office staff will assist you in filling out your form. All vehicle information can be found on the vehicle registration card and/or title.
To avoid interest and penalties be sure to file on time every year. If you are not assessed in the proper time frame it will result in a supplemental assessment which has a penalty of $25.00 to $100.00. All property not assessed is subject to penalty.
Vehicle Tax Credit
View West Virginia Legislature House Bill Addressing Vehicle Tax Credit
Farmer Exemption
Beginning in 2025, the farm exemption form was mailed. In the past, it was mandatory to appear in person to file for the exemption. As a result, you must bring original form or mail it to the office or file online at hardycounty.com/assessor by September 1st. Failure to return the form and/or file will result in not receiving the farm exemption.
Farm Use Stickers may be purchased after July 1.
Electronic Tax Map
The Electronic Tax Map Site is for Tax Map Use only, do not rely on lines or corners as actual; your deeded property lines and Plats may be/are Recorded in the County Clerks Office.
The Electronic Tax Map site is a work in progress and may need adjusting. These maps are not Official in any capacity.
Paying Your Taxes
Collection
The Sheriff's Office is the Treasurer for Hardy County and is responsible for tax collection.
Collection begins July 15 of the current year. you will receive a discount of 2.5% if you pay the first half of your taxes by September 1st and the second half by March 1st. If you are not assessed within the proper time frame with the Assessor's Office you WILL NOT receive a tax statement from the Sheriff's Office.
Non-Payment
On April 30, a delinquent list is prepared and published in the newspaper. If you have not paid delinquent real estate taxes by the date of delinquent tax sale, your property will be sold. Date of the delinquent tax sale will be published in the local newspaper.
Tax Code
West Virginia code §11-3-10 requires that you report all taxable property owned as of July 1st.
Need Help
If you need assistance please stop by the office during our regular hours. I'm also available by phone at (304) 530-0202 or email hardy@wvassessor.com. Thank you for your cooperation. I have an open door policy and your comments are always welcomed and appreciated.
Tax Information
How To Estimate Your Taxes
The formula to estimate your tax is:
- Market Value X 60% = Assessed Value
- Assessed Value X Levy Rate = Tax
Example of Class II (owner-occupied) in County:
- $ 100,000 X 60% = $ 60,000
- $ 60,000 X Current Rate (County Class II) = Tax Dollars
If you were entitled to the Homestead Exemption you would subtract $20,000 from the assessed value before applying the levy rate. Example $60,000 - $20,000 (Exemption) = $40,000 X Current Rate (County Class II) = Tax Dollars
Where Do your Tax Dollars Go?
Over 70% of property tax dollars go to schools and education. County government gets approximately 20% which is used to support the courthouse, jail and various services such as: EDA, Health Department, Water and Sewage, Parks And Recreation, Dog Pound, 4-H Camp, Emergency Services, and Social Services. The remainder goes to the State and municipalities.
If you or an organization would like to have more information about your assessment, please let me know. I will schedule an appointment for you one on one or we can schedule a tour for groups of 10-12 people. Remember this is your government learn how it works.
Homestead Exemption
If you are 65 years of age or older on or before June 30 following the July 1 assessment date, or you are permanently or totally disabled, you may file for the Homestead Exemption in the Assessor's Office. This would exempt you for the first $20,000 of the assessed value.
All New Applicants must file between July 1 and December 1.
Applicant's eligibility will be approved upon meeting the following requirements:
- Applicant is the OWNER and OCCUPANT of the property. It must be used exclusively for residential purposes.
- Applicant must have occupied the property more than six months prior to the date of application.
- Applicant must have been a resident of WV the two consecutive years preceding the relative tax year.
- Applicant must sign an oath that they do not receive a similar exemption in another county or state.
- 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 five immediately preceding the relative tax year.
- Only one Homestead Exemption shall be allowed for each residence used and occupied by the owners therof, regardless of the number of eligible owners residing therein.
If you have any questions regarding Homestead Exemption, please call the office at (304) 530-0202.
Find Levy Rates
Below is a list of our levy rates dating back to 2019
Pay My Dog Tax
West Virginia Law requires the Assessor to collect license tax on all dogs that are or will be six months of age or older, for county and municipalities.
You will find space provided on your assessment form to give a brief description of each dog. Dog tags will be mailed to you at the address listed on your assessment form. Please enclose check or money order with you assessment.
Dog Fees
County $3.00 per dog
City/ Town $6.00 per dog
Dog license tax supports reimbursement to farmers for loss of sheep killed by dogs, to the pound and animal control programs.
Dog tags are sold all year long. If you get a dog before or after July 1 and it is 6 months old or older, a dog tag is required.
Explore Land Books
Our online land books offer information on property ownership, historical taxes and land descriptions.
