Property Tax Forms and Publications


Appraisal Services - Industrials

Fillable and Printable Application for Ad Valorem Property Tax Treatment as Certified Capital Addition Property

Printable Application

Legislative Rule Title 110 Legislative Rule Series 1P Valuation of Commercial and Industrial Real and Personal Property for Ad Valorem Property Tax Purposes


Commercial Business Property Return


Industrial Personal Property Return Instructions for Online Filing


Industrial Business Property Return

Itemized Rolling Stock Report

Petition for Review of Property Appraisal

Pollution Abatement Preapproved Items

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


Online Filing - Industrial Business Property Return

Available Filings Online

Industrial Personal Property Return Online Filing

Industrial Personal Property Return Online Filing Instructions

Industrial Personal Property Return Online Filing Instructions for New Accounts

Instructions for Filing an Extension Online


Trend and Depreciation (Trend and Percent Good Tables):

2026 Spreadsheet for Tax Year 2027

2026 Trend and Percent Good Tables for Tax Year 2027


Assessment Standards and User Services

County Districts and Corporations Spreadsheet

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


Classified Assessed Valuations


West Virginia Assessment Ratio Study


Public Utilities

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


Natural Resources Property Valuation Variables


Natural Resources - Coal

Active Coal Property Appraisal Worksheet

Assessment of Industrial Property and Natural Resources Property

Coal Bed List

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


Annual Appraisal Reports

WV Coal Annual Producer/Operator Return Tax Year 2027

West Virginia Coal Annual Producer/Operator STC 12:36 Return Fillable/Printable

West Virginia Coal Producer/Operator STC 12:36 Return Instructions

Annual Appraisal Report for Reserve Non-Permitted Minerals Tax Year 2027

Letter of No Change for Non-Producing Reserve Coal Properties Tax Year 2027


Coal Supplemental Forms

Coal Annual Producer/Operator Return


Natural Resources - Oil and Gas

Oil and Gas Operating Survey 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


West Virginia Oil and Gas Producer/Operator Return

EZ Return Spreadsheet

File Specifications, Record Layouts for Electronic and Magnetic Media Filing of West Virginia Oil and Gas Producer/Operator Returns


Oil and Gas Calculations Spreadsheets


Natural Resources - Quarries, Salt

Assessment of Industrial Property and Natural Resources Property

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

Annual Appraisal Report for the Production of Natural Resources Other Than Coal, Oil or Natural Gas

Letter of No Change for Producing Quarry/Salt Operations Tax Year 2027


Managed Timberland

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

​