Property Tax Forms and Publications

• Oil and Gas Operating Survey: Form Instructions

• Mapping - West Virginia Surface Map Files

• Property Valuation Training and Procedures Commission (PVC)

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

• 2024 Trend and Depreciation (Trend and Percent Good Tables) for Tax Year 2025
• Excel NAICS Codes

• Application for Ad Valorem Property Tax Treatment as Certified Capital Addition Property

• STC 12:32-C Commercial Business Property Return

• Industrial Business Property Return

• STC 12:39 Sales Listing Form

• Electronic Filing Instructions for the Industrial Property Return

• Available Filings - SmartFile

• Filing Instructions for the Industrial Property Return: Tax Year 2025

• Industrial Property Owner Letter

• Industrial Taxpayer Request for Filing Extension

• Itemized Rolling Stock Report

• Petition for Review of Property Appraisal

• Pollution Abatement Preapproved Items

• Worksheet for Molds, Jigs, Dies, Forms, Patterns and Templates

Assessment Standards and User Services

• County Districts and Corporations

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

Classified Assessed Valuations

• 2024
• 2023
• 2022
• 2021
• 2020
• 2019
• 2018
• 2017
• 2016
• 2015
• 2014

West Virginia Assessment Ratio Study

• 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015

Public Utilities

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

• Board of Public Works Annual Reports

Natural Resources

Property Valuation Variables

• 2025:
• Tentative
• Final

• 2024:
• Tentative
• Final

• 2023:
• Tentative
• Final

• 2022:
• Tentative
• Final

• 2021:
• Tentative
• Final

• 2020:
• Tentative
• Final

• 2019:
• Tentative
• Final

• 2018:
• Tentative
• Final

• 2017:
• Tentative
• Final

• 2016:
• Tentative
• Final

• 2015:
• Tentative
• Final

• 2014:
• Tentative
• Final

• 2013:
• Tentative
• Final

• 2012:
• Tentative
• Final

Natural Resources - Coal

• Active Coal Property Appraisal Worksheet

• Filing and Assessing Assessment of Industrial Property and Natural Resources Property

• Coal Bed List

• 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.

• Reserve Non-Permitted Minerals 2025

Letters of No Change

• Permitted Coal - Tax Year 2025

• Non-Producing Reserve Coal Properties 2025

• Permitted Coal - Tax Year 2024

• Non-Producing Reserve Coal Properties 2024

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

West Virginia Oil and Gas Record Reporting System

• STC 12:35 West Virginia Oil and Gas Producer/Operator Return
• Instructions
• STC 12:35 Printable
• Schedule 3
• Schedule 3 Printable
• EZ Return Spreadsheet
• Media Specifications

• Producer Calculation Tax Year 2024
• Royalty Calculation Tax Year 2024

Natural Resources - Quarries, Salt

• Filing and Assessing Assessment of Industrial Property and Natural Resources Property

• Quarry and Other Minerals Rule.110-1K Valuation of Natural Resources Property Other Than Coal, Oil or Natural Gas for Ad Valorem Property Tax Purposes

Annual Appraisal Reports

• Permitted Producing Quarry, Salt 2025

• Permitted Producing Quarry, Salt 2024

Letters of No Change

• Producing Quarry Properties 2025

• Producing Quarry Properties 2024

Managed Timberland

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

Appraisal Rates: 2020 2019 2018 2017

Calendar