Property Tax Forms and Publications

  • Mapping - West Virginia Surface Map Files

Appraisal Services - Industrials

  • 110-CSR-1P Legislative Rule Title 110 Series 1P Valuation of Commercial and Industrial Real and Personal Property for Ad Valorem Property Tax Purposes
  • 2023 Trend and Depreciation (Trend and Percent Good Tables) for Tax Year 2024
  • Excel PDF
  • Application for Ad Valorem Property Tax Treatment as Certified Capital Addition Property

Assessment Standards and User Services

  • Rates of Levy on the Website of the West Virginia State Auditor's Office.

Classified Assessed Valuations

West Virginia Assessment Ratio Study

Public Utilities

  • 110-CSR-1M Legislative Rule Title-110 Series-1M Valuation of Public Utility Property for Ad-Valorem Property Tax Purposes

Natural Resources

Property Valuation Variables

Natural Resources - Coal

  • Coal Rule 110-1I Notice of Final Filing and Adoption of a Legislative Rule Authorized by the West Virginia Legislature

Annual Appraisal Reports

  • Permitted Producing Coal 2025 This year includes updated formats for electronic filing and processing - use of this new form is highly encouraged. Please read the Coversheet, Instructions, and new tabs.

Letters of No Change

Natural Resources - Oil and Gas

Oil and Gas Operating Survey: Form Instructions

110-01J Notice of an Emergency Rule 110-01J Valuation of Producing and Reserve Oil, Natural Gas Liquids, and Natural Gas for Ad Valorem Property Tax Purposes

Notice of Withdraw of Important Notice to Producers of Natural Gas and Oil for Property Tax Year 2021

Attachment Oil / Gas Gathering Line Valuation Explanations

Calendar Producing Oil and Reserve Oil and Gas

County API Number Information

Search DEP Oil and Gas Wells

Natural Resources - Quarries, Salt

Annual Appraisal Reports

Letters of No Change

Managed Timberland

110-CSR-1H Legislative Rule Title-110 Series-1H Valuation of Timberland and Managed Timberland