July 1 of Previous Tax Year
Assessment Determination Date: Assessor determines the classification and real estate values for taxes payable for the following tax year. Thus, the taxes for the following year will be based upon the use of the property on this date (e.g. owner-occupied residential, rental, agricultural, commercial, etc.) and will be assessed in the name of the owner of record on that date.
Beginning of Tax Year: This is the date that real estate taxes begin to accrue. These taxes, however, are not payable until July 1 of the same calendar year. The taxes accruing during this first six month period do not accrue any interest or penalties during the “non-payable” period from January 1 until July 1.
Board of Equalization Meets: County Commission (or in Berkeley County, the County Council) acts as a Board of Equalization and Review for tax assessments.
Mailing Date of Tax Bill: State of West Virginia through County Sheriff mails out tax bills to owners as determined on the previous year’s determination date.
First Half Taxes Due: This is the due date for payment to the Sheriff for first half of calendar year taxes for current year in order to receive discount of two and one half percent (2.5%). Taxes for the first half of the calendar year that remain unpaid after September 30 will be assessed a penalty that increases with each month that passes as the taxes remain unpaid.
End of Real Estate Tax Year: This is the end of the calendar tax year and the second half taxes.
March 1 of the Following Year
Second Half Taxes Due: This is the due date for payment to the Sheriff for second half of calendar year taxes for prior year in order to receive discount of two and one half percent (2.5%). Taxes for the second half of the calendar year that remain unpaid after March 31 will be assessed a penalty that increases with each month that passes as the taxes remain unpaid.
It is the property owner’s responsibility to check with the county assessor to review valuation and classification placed upon their property. It is the property owner’s responsibility to check with the Sheriff’s Tax Office to make sure property taxes are paid.
Berkeley County Sheriff’s Tax Office
400 W. Stephen Street, Suite 209
Martinsburg, WV 25401
Jefferson County Sheriff’s Tax Office
112 East Washington Street
Charles Town, WV 25414
Morgan County Sheriff’s Tax Office
16 North Washington Street, Suite 1A
Berkeley Springs, WV 25411