Oil and Gas Appraisals Clerical Error Notice: 2023

The West Virginia Tax Division has recently identified a clerical error with 2023 property tax oil and gas assessments which resulted in interests being undervalued. This clerical error relates only to interests in new wells that began production in calendar year 2021 and is confined to tax year 2023 only.

To correct this clerical error, and pursuant to W. Va. Code §11-3-27, the West Virginia Tax Division filed Applications for Relief from Erroneous Assessment in the affected counties: Brooke, Doddridge, Harrison, Marshall, Monongalia, Pleasants, Tyler, and Wetzel. Counties with accepted applications are authorized to collect on the corrected 2023 assessment.

To ensure transparency and communication, all affected taxpayers are being sent a notice stating their original assessed value and the corrected value. Taxpayers who may have inquiries or require further clarification are encouraged to reach out to our Property Tax Section at 304-558-0781. The West Virginia Tax Division is committed to upholding accuracy and fairness in the assessment process, and is constantly reviewing processes and procedures to ensure the correct values are assessed and applied across the state in an equal and uniform manner.

Please see below for a complete list of affected counties and their hearing date on the application.

• • County
  • Hearing Date
  • Status
• • Brooke
  • February 13, 2024
  • Application Rejected
• • Doddridge
  • February 20, 2024
  • Application Rejected
• • Harrison
  • February 14, 2024
  • Application Accepted
• • Marshall
  • February 20, 2024
  • Application Rejected
• • Monongalia
  • February 14, 2024
  • Application Accepted
• • Pleasants
  • February 21, 2024
  • Application Accepted
• • Tyler
  • February 13, 2024
  • Application Rejected
• • Wetzel
  • February 27, 2024
  • Application Accepted

Frequently Asked Questions

How did this happen?

A new valuation scheme was passed in the 2022 Regular Legislative Session by HB 4336 that changed the way oil and natural gas properties are valued. Reviews of the valuation in its first year of enactment revealed a clerical error for the valuation of wells that began production in 2021. This clerical error impacted 2023 real and personal property interest assessments related to wells that were drilled in 2021 by undervaluing them. The full impact was to a relatively small portion of the parcels located in eight counties. As a result, the Tax Division has brought an application pursuant to W.Va. Code §11-3-27 to correct the impacted assessed values.

How do I know this won’t happen again next year?

The clerical error has been corrected and Property Tax has implemented additional checks and balances to ensure formulas are applied correctly to all wells in arriving at appraisal values.

Do I owe?

You should not make any payments until a tax ticket has been issued. A tax ticket will be issued by the county. If you do owe, it will be noted on your tax ticket.

Will I have penalties on the ticket since it was for last year’s assessment?

No. The tax ticket will be issued by the Sheriff’s Office and will be governed by the rules typical to collect property tax assessments. Penalties and interest will not accrue before a ticket has been assessed to a taxpayer.

What if I don't agree with how the County Commission ruled on the application?

Taxpayers who do not agree with a County Commission's ruling on the Application for Relief from Erroneous Assessment, whether accepted or rejected, can appeal with a Writ of Certiorari to the county circuit court.