County Government
 
WCC Info

Wetzel County Commission
200 Main Street
New Martinsville, WV 26155

Commissioner's Office:
304-455-8217

County Clerk's Office:
304-455-8224

Assessor's Office:
304-455-8216

Circuit Clerk:
304-455-8234

Sheriff's Office:
304-455-2430

Tax Office:
304-455-8218

Prosecuting Attorney:
304-455-0172

E-911, Emergency Management, Floodplain Management and 911 Addressing:
304-455-6960

County Assessor

(Information Provided by the WV State Agency Directory)

All property shall be obtained from every person who is liable to assess a full and correct description of all personal property. In most counties, this is done by mailing an assessment form to all individuals and businesses. Assessors are required to visit all real estate at least once every three years but all property is to be at market value on an annual basis. The Assessor shall finish the work of assessment and complete the land and personal property books no later than the 30th day of January.

Land and Personal Property books are to be completed in time to submit to the Board of Equalization and Review no later than the first day of February of that assessment year. The Assessor and his/her assistants shall attend the first Board of Equalization and Review meeting and render any possible assistance in connection with the valuation of property.

The Assessor shall annually, no later than the third day of March, furnish to the Recorder or Clerk of Cities and Towns, Secretary to the Board of Education, State Board of Education and the County Commission, along with Public Utilities, certification of the assessed values for the current year. The levying bodies are required to use these values to prepare their budget estimates and lay the levies.

Once levy rates are certified to the Auditor, they are certified to the Assessor and are entered into the computer to allow the Sheriff to print tax tickets. Assessors determine values and in turn, the levies set by levying bodies, including excess levies, determine tax revenue.

Other responsibilities include:

  • List all properties exempt from taxation, such as that owned by federal, state, county or local governments; property used for public or charitable purpose, property used for schools and hospitals and property used for worship.
  • Collect county and local dog taxes
  • Determine eligibility of property owners for the Homestead and Disability Exemptions
  • Maintain tax maps and property records and make them available for public use
  • Collect farm statistics annually and report to the Commissioner of Agriculture
  • Collect farm-use decal permit fees
  • Collect mobile home permit fees
  • Annually complete a sales ratio analysis
  • Present to the tax commissioner a list of real property transfers of the prior assessment year by December 1st annually
  • Supply a list of new construction and improvements exceeding $1,000 of the previous assessment year to the tax commissioner by December 1st annually
  • Supply a list to the tax commissioner by December 1st annually of new businesses and businesses that have discontinued operations during the previous assessment year
  • Assist the tax commissioner by providing information with respect to the taxation, classification, and valuation of non-public utility property and public utility property so that all property shall be more equally and uniformly assessed throughout the state
  • Annually assist the tax commissioner in determining the current use of such real property in his/her county as the tax commissioner may require to accomplish a uniform appraisal and assessment of real property
  • Prepare cost studies and update land values on an annual basis
Estimating Real Estate Tax:
  • Appraised Value X 60% = Assessed Value
  • Assessed Value X Levy Rate = Tax
Property Tax Classification:
  • CLASS I- All tangible personal property employed exclusively in farming and livestock
  • CLASS II- All property owned, used and occupied by the owner, exclusively for residential purposes, and farms used and occupied by their owners or bona fide tenants
  • CLASS III & IV- All real and personal property exclusive of Classes I and II, situated outside a municipality (Class III) or within a municipality (Class IV)(rental and vacant), not used and occupied by the owner
Wetzel County Assessor:           Resources:
PO Box 7
New Martinsville, WV 26155
 Phone: 304-455-8216
 Fax: 304-455-5256
  Map Cards
Tax Maps
Farm Maps
 Scott Lemley
  Cathy Phillips          
 Assessor
  Personal Property Deputy        
 304-455-8216
  304-455-8214    
 slemley@wvassessor.com
  cphilli1@assessor.state.wv.us    
       
 Beth Hayes   Sandy Nelson    
 Assistant Chief Deputy   Reappraisal Deputy    
 304-455-8216   304-455-8216    
 bhayes@assessor.state.wv.us   snelson@assessor.state.wv.us    
       
 Ruth Glasscock      
 Real Property Deputy      
 304-455-8216      
 rglassco@assessor.state.wv.us