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PERSONAL PROPERTY

All Upshur County residents are required by law (WV Code 11-3-10) to report in writing all taxable property owned as of the first day of July each year. This report must be filed between July 1st and October 1st each year. Failure to file a report will result in difficulty renewing vehicle registrations and possible penalties.

The Assessor has your pre-printed assessment form mailed to you each assessment season, providing you have filed the previous year. If you do not receive a form in the mail, this indicates that you may not be up-to-date in filing your Personal Property Return and you should contact our office immediately.

BUSINESS PERSONAL PROPERTY

As a business owner in the State of West Virginia, your business property is subject to ad valorem taxes. Business personal property includes but is not limited to material items such as motor vehicles, furniture, fixtures, machinery and equipment, tools, dies, jigs, patterns, and stock in trade including inventories, supplies, materials in process, and other similar items. This tax is based on personal property owned by your business on July 1 of every year.

Business Personal Property Returns are due on or before September 1 each year. West Virginia Code requires that we estimate personal property tax assessments for all businesses that fail to file a return by September 1. Persons who fail to file or file late forfeit all rights of appeal and are subject to possible penalties.