Personal Property Assessment Form
NOTE!: This assessment form will not be accepted if submitted prior to
July 1st of 2017.
Every Marion 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 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;(Personal Property Assessment Form) . Please follow these instructions for completing the form that you print from our web site 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. Social Security number is not required.
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.
Schedule 1: Vehicles, Boats, Aircraft and Other Personal Property
You will find listed any vehicles, boats, aircraft, trailers, motorcycles, ATV's, motor homes and campers, etc. that you submitted on last year's assessment.
• If property owned on July 1st of this year is the same, no corrections are necessary. Please sign and mail back as soon as possible.
Do not list a leased vehicle. Verify with your leasing company if they file. Most leasing companies send a rendition of all leased vehicles. This will prevent double assessments.
However, you must list any additional personal property you owned on July 1st of this year. You must report all personal property owned and located in Marion County, even if it is not licensed. In order for us to correctly value your personal property, we must have the make, model, year and vehicle identification number. 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 and on the vehicle.
Please use area under the heading "VIN# or Other Info Needed" to provide the following additional information.
•For Trucks, we need the length of the bed, whether or not extended cab and if flare or straight bed.
•For Antique Vehicles, Vehicles are considered antiques if they are 25 years of age or older. Values are placed on antiques based on the "Old Cars Report" price guide provided by the Property Tax Division of the WV State Tax Department. Marion County uses the following levels based on condition of the vehicle: Condition 4-(for a running vehicle), Condition 5-(for a vehicle that could run with some work) and Condition 6-(for a vehicle in pieces, in boxes etc. Photographs should be provided) Questions on Antique Vehicles can be answered by calling 304-367-5407.
• For Aircraft, please verify the make, model, model number, and registration (N12345) number and give the aircraft location. Please list any of the above not preprinted on the form. For additional information, call 367-5413.
• For Boats, we need to know the length, make, model, year, and if fiberglass or aluminum.
• For Utility Trailers, Stock Trailers, Boat Trailers, Motor Homes, and Camping Trailers, we must have the name, year, length, single or double axle and series. Please also include year purchased and the amount paid.
• For Motorcycles, ATV's we need the make, model, year, size (CC’s) and style.
Remember, you must have a personal property receipt to obtain a West Virginia vehicle license or boat registration.
Schedule 2: Mobile Homes and 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, year, purchase date, land owners name and mark the use (residence or rental).
If you own the land that mobile home is located on, please complete "List of Real Estate Owned" listing the map and parcel number from your tax ticket.
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 report must be filed by September 1st each year. The description is the map and parcel number, which is located on your tax ticket.
You do not need to fill in the section marked “List of Real Estate Owned.” Landowners will receive real estate tax tickets regardless. However, be sure to complete the section below it if you have built or remodeled during the past year.
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 twelve months, list the total cost, describe the nature of the improvement (new garage, added room, new windows, etc.) and provide the map and parcel number from your tax ticket.
Schedule 5: 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 6: If you do not own a home, but rent, list the name and telephone number of your landlord in the space provided.
Schedule 7: Goats and Sheep
West Virginia law requires the Assessor to collect license tax of $1.00 on all goats and sheep of breeding age. Please enclose a check or money order (made payable to Marion County Assessor, no cash please) with your assessment. A receipt will be mailed to you at the address listed on the assessment.
Schedule 8: Dog Licensing Fees
West Virginia law requires the Assessor to collect license tax on all dogs who are or will be 6 months of age or older by June 30th next year, for the county and cities. Please enclose a check or money order (made payable to Marion 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 1st of the following year.
Dogs owned on July 1st, and that are 6 months old or older, must be listed on this form.(Click "Dog License" in Quick Links)
For any of the above schedules, please attach a separate sheet of paper if you own more items than will fit on the form.
Finally, sign and date the form and mail it to: Marion County Assessor 200 Jackson St, Fairmont, WV 26554
The form must be postmarked no later than October 1st.
The West Virginia State Tax Department is required to value vehicles by using a nationally recognized organization which establishes values of used vehicles.
The WV State Tax Department has contracted with the National Automobile Dealers Association (NADA) and uses its July edition. Of the three values that appear for each vehicle (retail, trade-in, or loan), the state uses the lowest value, which is loan, to assess your vehicle. NADA produces computer software which matches a vehicle value to each vehicle identification number (VIN). The Marion County Assessor’s office enters the VIN in the state computer network for each vehicle. Our computer in our office reads the VIN and then assigns the loan value to that specific vehicle. There is no consideration given to high or low mileage, body condition, add-on options, etc. Since West Virginia taxes 60% of the market value, the computer takes 60% of the loan value and applies the appropriate levy rate.
The West Virginia Tax Department can apply a $25 to $100 forfeiture penalty for non-filers.
Mobile Homes as Personal Property – If you own a mobile home located on land not belonging to you, your mobile home will be assessed as personal property. The trade name, size, year, and purchase date must be reported; also, indicate who occupies it.
Mobile Homes as Real Property – If you own a mobile home and you also own the land on which it sits, your mobile home will be assessed as real property.