Every Harrison County Citizen is required by law to file an annual Personal
Property Assessment as of the first day of July of each year. The Assessor
mails your assessment form pre-printed to you every assessment season, providing
you have filed a regular assessment the previous year. If you do not receive
a form in the mail, this indicates that you are not up-to-date in filing
your Personal Property Return and you should contact our office immediately.
We have provided the two-page assessment form that you may print from your computer and mail to us.
Please follow these instructions for completing the adobe pdf form that you print from our website or
receive in the mail:
Print the required name and address information. If you have a previous personal property
tax ticket, you may take the “Account No.” and “Tax District” information from it. Please provide the last 4 digits of your Social Security
number.
Each schedule refers to personal property you own on July 1st. For any schedule that does not apply
to you, write “None” across the blanks.
Page 1
Schedule 1:
Vehicles, Boats, Boat Motors, Aircraft, ATV’S and Other Personal Property You will find listed, any vehicles, boats, aircraft, trailers, motorcycles, scooters, 4-wheelers, golf carts, motor homes, campers, etc., that you submitted on last year’s assessment.
ANY PERSONAL PROPERTY WITH MULTIPLE YEAR LICENSE RENEWAL MUST BE REPORTED ON THIS FORM PER WV STATE CODE. THESE INCLUDE 2-, 3-, 10-YEAR AND LIFETIME LICENSE PLATES.
ACTIVE MILITARY: If your home domicile is WV and you are on active duty stationed outside of WV and your vehicles are in your possession, you may qualify for an exemption of one vehicle on your personal property. A copy of your military order must accompany your assessment form.
DO NOT LIST LEASED VEHICLES Most leasing companies send a rendition of all leased vehicles. Verify with your leasing company if they file your vehicle. This will prevent double assessments.
However, you must list any additional personal property you owned on July 1 of this year. You must report all personal property owned and located in Harrison County, even if it is not licensed or being used. In order for us to correctly value your personal property, we must have the make, model, year, vehicle identification number, and whether it is 2– or 4-wheel drive. We use the lowest values in the nationally recognized pricing guides used by the West Virginia State Tax Department.
The Vehicle Identification Number (VIN) may be found on your registration card, proof of insurance card, and on the vehicle.
Large Trucks: Year, make, model, vehicle identification number, gross weight, number of axles, date acquired, and purchase price.
Trailers: Year, make, model, vehicle identification number, type (van, tanker, refrigerator, dump, etc.), length, and number of axles. For tankers, please list gallon capacity. For lowboys, please list ton capacity.
Please use the area under the heading “VIN #” to provide the following information:
Antiques: list the condition of the vehicles (drive-able, poor to excellent, restorable, parts car, etc.), under “Owners Value,” indicate what you would ask, if you were to sell it. MUST ATTACH A CURRENT PHOTO.
Aircraft: verify the make, model, model number, registration number, and give the location of the aircraft. Please list any of the above not preprinted on the form. For additional information, call 624-8514.
Boats: list the length, inboard or outboard, make, model, year, and horsepower of motor.
Utility trailers, Camping trailers, & Motor-homes: list length and width
Motorcycles & ATV‘s: list make, model, year, and size (cc’s)
Schedule 2:
Mobile Homes & Cabins: If you own a mobile home that sits on leased land, you must fill out the mobile home section of the assessment form. Please list the trade name, size, model year, purchase date, and mark its use (residential or rental). In accordance with WV Code §7-1-3p, no person shall locate or maintain for residence purposes a mobile home or house trailer in Harrison County for more than 30 days without obtaining a permit to do so from the assessor for a fee of $2.00. Any person violating this order shall be guilty of a misdemeanor and, upon conviction, shall be fined not less than $10 nor more than $100.
Homestead Exemption: If you are 65 years of age or older on or before June 30 following the July 1 assessment date, or you are permanently and totally disabled, you may file for the Homestead Exemption in the Assessor's Office.
All new applicants must file between July 1 and December 1 of each year: Applicant’s eligibility will be approved upon meeting the following requirements:
Owner and occupant of property in which only the first $20,000 of assessed value will be exempt;
Applicant must have occupied the property for more than six months prior to date of application;
Applicant must have been a resident of WV for the two consecutive years preceding the relative tax year;
Applicants must sign oath that they do not receive a similar exemption in another state or county;
If applicant has resided in another state and returns within a period of five years, applicant will be allowed exemption if such person resided in WV for two years out of the ten immediately preceding the relative tax year;
Only one exemption shall be allowed for each Homestead used and occupied by the owners thereof, regardless of the number of owners residing therein.
Schedule 3:
List of Real Estate Owned: List all real estate owned, along with use (owner-occupied, rental, farm, etc.) If Farm Use, a Farm statistics and Farm-use report must be filed by September 1 each year. The description is the map and parcel number, which is located on your tax ticket.
Building Permits: All individuals; contractors; or any person who erects, adds to, enlarges, moves, alters, converts, remodels, or extends any building or structure whereby the value is increased by more than $1,000 must notify the assessor within 60 days from the date the work is commenced; mines, mills, factories, or other industrial establishments, on or before June 15. If a building permit has been obtained, this will be sufficient notice under this section. Any person who shall violate the provisions of this section shall be guilty of a misdemeanor and subject to a fine per Chapter 11, Article 3, Section 3a of the West Virginia Code.
Schedule 4:
New Buildings, Structures, Additions, Deletions, and Remodeling constructed on your property during the past 12 months: If you have made improvements to your property in the last 12 months, list the total cost, describe the nature of the improvement (new garage, added room, etc.) and provide the map and parcel number from your tax ticket.
If you do not own a home, but you rent, list the name and telephone number of your landlord in the space provided.
If someone parks a mobile home on your land, please complete the appropriate section. Please list the name and phone number of the owner of the mobile home.
Schedule 5:
On July 1, were there any Mobile Homes or Cabins not owned by you located on your land? Please complete "List of Real Estate Owned" listing the map and parcel number from your tax ticket and list the Mobile Home or Cabin Owner’s name with phone number.
Schedule 6:
If you do not own a home and you rent, who is your landlord? If you are buying property on a land contract who is the seller? Are you living on this property? Please attach a copy of the recorded land contract if not previously provided.
Schedule 7:
Please note that WV Code 11-3-9 was amended effective January 1, 2007 for Tax Year 2008 to Exempt Class 1 Personal Property exclusively in Agriculture to include vehicles that quality for a Farm Use Exemption Certificate, Farm Machinery and Equipment, Livestock and Products of Agriculture while in the hands of the producer.
Breeding Age Sheep & Goats: New legislation passed, which requires the Assessor to collect a fee of $1.00 on all breeding age sheep and goats. This money will be used to help fund the USDA Coyote Control Program. Please include a check or money order for this tax.
Schedule 8:
Dog Licensing Fees: WV law requires the assessor to collect license tax on all dogs who are or will be six months of age or older by June 30 next year, for county and cities. Please enclose check or money order (made payable to Harrison County Assessor, no cash please) with your assessment. Dog tags will be mailed to you at the address listed on the assessment. All current tags are void September 30 of the following year.
Your dog license fees may be calculated HERE
Finally, sign and date the form and mail it to:
Harrison County Assessor
229 South 3rd Street
Clarksburg, WV 26301
The form must be postmarked no later than October 1st.