Property Tax Forms and Publications

  • Mapping - West Virginia Surface Map Files

Current Property Tax Administrative Notices

  • 2021-15 Property Tax. State Tax Commissioner's Statement Concerning Methods by which Residential Real Estate is Appraised Statewide.
  • 2021-14 Property Tax. State Tax Commissioner's Statement for the Allocation or Separation of Values of a Pollution Control Facility. Pursuant to §110 CSR 6-5
  • 2021-13 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Green Guide for the Appraisal of Used Heavy Equipment.
  • 2021-12 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Cost Approach to Value for Appraisals of Industrial Personal Property (I.E. Machinery, Equipment, Furniture, Fixtures, and Leasehold Improvements). Pursuant to § 110 CSR 1P-2.5.3.1
  • 2021-11 Property Tax. State Tax Commissioner's Statement for the Determination of the Capitalization Rates for Managed Timberland for Property Tax Purposes for Tax Year 2021. Pursuant to § 110 CSR 1H-12
  • 2021-10 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Income Approach for Appraising Reserve Oil and Gas Property. Pursuant to § 110 CSR 1J-4
  • 2021-09 Property Tax. State Tax Commissioner's Statement for the Determination of the Soil Productivity Maps for Managed Timberland. Pursuant to § 110 CSR 1H-3.16
  • 2021-08 Property Tax. State Tax Commissioner's Statement for the Determination of Oil and Gas Operating Expenses for Property Tax Purposes for Tax Year 2021. Pursuant to § 110 CSR 1J-4.3
  • 2021-07 Property Tax. State Tax Commissioner's Statement for the Determination of Production Decline Rates for Producing Oil and Gas Properties for Property Tax Purposes for Tax Year 2021. Pursuant to § 110 CSR 1J-4.4
  • 2021-06 Property Tax. State Tax Commissioner's Statement for the Determination of the Capitalization Rates for Producing and Reserve Coal, Oil and Gas and Other Mined Minerals for Property Tax Purposes for Tax Year 2021. Pursuant to §§ 110 CSR 1I-4.1.7, 1J-4.5 and 1K-4.1.7
  • 2021-05 Property Tax. State Tax Commissioner's Statement for Value Analysis of Reserve Coal Properties. Pursuant to § 110 CSR 1I-4.2
  • 2021-04 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Market Comparable Approach for Appraising Reserve Other Natural Resources. Pursuant To§ 110 CSR 1K-4.2
  • 2021-03 Property Tax. State Tax Commissioner's Statement for the Determination of the In-Place Tonnage Per Acre-Foot of Coal and Other Natural Resources.
  • 2021-02 Property Tax. State Tax Commissioner's Statement Concerning Primary Reliance on the Income Approach to Value for Appraisals of Producing and Reserve Coal, Producing Oil and Gas, and Producing Other Mined Minerals. Pursuant to §§ 110 CSR 11-4, 1J-4 and 1K-4
  • 2021-01 Property Tax. State Tax Commissioner's Statement for the Determination of Royalty Rates for Producing Coal and Other Natural Resources for Ad Valorem Property Tax Purposes for Tax Year 2021. Pursuant to §§110 CSR 1I-4.1.6 and 1K-4.1.6

Appraisal Services - Industrials

Commercial Business Property Return

Industrial Personal Property Return Instructions for Online Filing

Industrial Business Property Return

Trend and Depreciation (Trend and Percent Good Tables):

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

  • Coal Production 2026 This includes updated formats for electronic filing and processing. 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

West Virginia Oil and Gas Record Reporting System

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

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