1. ON WHAT PROPERTY DO I OWE TAXES?
For each tax year, you owe personal property taxes on all personal property you own as of July 1 of the prior year. Therefore, if you bought a car on June 1, 2008, and sold it on August 1, 2008, you would owe a tax on the car for the entire year of 2009.
You owe real property taxes on all real property that you own in West Virginia on July 1 prior to the tax year. If you sell/transfer real property, the payment of taxes will be listed on the settlement form as the responsibility of either the seller or the buyer. The tax office does not prorate taxes.
2. HOW WILL I KNOW WHAT TAXES I OWE?
Every July, the Sheriff’s Tax Office mails tax statements to each property owner in Marion County, at their last known address.
Marion County Tax information is available on the internet at www.wvpropertytaxes.com.
3. DO I STILL OWE TAXES IF I DO NOT RECEIVE A TAX STATEMENT?
Yes, just like other bills you may owe, you are still required to pay Real and Personal taxes even if you did not receive a statement from the Sheriff. In fact, the West Virginia legislature has included such a duty in W.Va. Code §11A–1–8. If you do not receive a tax statement before August 1st of each year, please contact the tax office and we will send you another copy.
4. WHEN CAN I PAY THE TAXES I OWE?
By law, the Sheriff can begin collecting current year taxes on July 15th of each year.
5. DO I HAVE TO PAY THE TOTAL AMOUNT DUE ALL AT ONCE?
No, for convenience, the tax payments are divided into a first-half and second-half payment schedule. The first-half is due by September 1 of that year and the second-half is due by March 1 of the following year.
6. DO I RECEIVE A DISCOUNT FOR PROMPT PAYMENT OF MY TAXES?
Yes, if you pay the first-half tax by September 1, you will receive a 2.5% discount on the amount due. The same is true for the second-half if paid by March 1 of the following year.
7. WHAT TYPES OF PAYMENTS CAN BE USED TO PAY TAXES?
Cash, Personal Checks, Post Office Money Orders, and Bank Cashier Checks are accepted as payment.
8. WHAT IF MY ADDRESS CHANGES?
Your tax statement has a place for you to indicate the new address. Complete this portion of the statement and return with your payment, and the Tax Office will record your change and forward the information to the Assessor.
In addition, change of address forms are available on the tax office web site; or stop in the tax office to pick up/complete the form, or phone the tax office to request a form be mailed to you.
9. IF I MOVE OUT OF STATE, OR NO LONGER OWN PERSONAL PROPERTY, DO I STILL OWE TAXES?
Any personal property owned in West Virginia on July 1 is subject to personal property taxes, even if you no longer live in West Virginia, or if you no longer own the personal property.
10. WHEN DO MY PERSONAL PROPERTY TAXES BECOME DELINQUENT?
The first-half payment becomes delinquent on October 1; the second-half payment becomes delinquent on April 1 of the following year. In May of each year, the Tax Office publishes a list of all delinquent real and personal property taxes in the local newspaper.
11. WHAT HAPPENS IF I DO NOT PAY MY PERSONAL PROPERTY TAXES?
A personal property tax receipt, listing vehicles owned, is required to renew a motor vehicle license. Without a tax receipt, your vehicle license will not be renewed.
12. I MAKE MONTHLY ESCROW PAYMENTS UNDER MY MORTGAGE; CAN THE BANK PAY MY TAXES?
Yes, a lien holder, such as a bank or mortgage company, can pay your real property taxes.
13. WHEN DO MY REAL PROPERTY TAXES BECOME DELINQUENT?
The first-half payment becomes delinquent on October 1; the second-half payment becomes delinquent on April 1 of the following year.
In May and September of each year, the Tax Office publishes a list of all delinquent real property taxes in the local newspaper. In October of each year a notice is sent via certified mail to taxpayers who owe delinquent real property taxes.
14. WHAT IS A REAL PROPERTY TAX LIEN?
A real property tax lien is a charge upon real property for the satisfaction of a debt arising by operation of law. A real property tax lien attaches to all real property in West Virginia for taxes assessed against the property on July 1 of each year.
15. WHAT HAPPENS IF I DO NOT PAY MY REAL PROPERTY TAXES?
The Sheriff holds a public auction each November where he sells all tax liens that are attached to delinquent real property. The winning bid cannot be less than the amount of real property taxes due plus all charges and interest due on the delinquent taxes.
16. WHEN THE SHERIFF SELLS THE LIEN, HAVE I LOST THE PROPERTY?
No. At this point, only the tax lien has been sold. You still have an opportunity to redeem the tax lien and protect your ownership interest in the real property.
17. HOW DO I REDEEM THE TAX LIEN?
Contact the Marion County Clerk’s office at 304–367–5440, or visit their office at the Marion County Courthouse, to redeem your tax lien. To redeem you must pay the amount of taxes paid at auction plus 1% interest for each month since the tax sale, plus certain other charges including the purchaser’s legal fees in certain situations. These fees are set by law and cannot be waived.
18. MUST I REDEEM THE LIEN BY A CERTAIN DATE?
Yes. After the Sheriff’s sale of your tax lien, you can redeem the sale up to the point that a tax deed is issued to the lien purchaser. Tax deeds may be issued no earlier than April 1 of the second year following the Sheriff’s sale of a tax lien.
19. WHAT HAPPENS IF I DO NOT REDEEM?
No earlier than April 1 of the second year following the Sheriff’s sale of a tax lien, the lien purchaser can acquire a tax deed from the County Clerk which conveys the property to the lien purchaser. Once the deed is recorded, you lose all ownership of the property.
20. WHERE CAN I FIND REAL OR PERSONAL PROPERTY TAX INFORMATION?
Marion County Sheriff’s Tax Inquiry is available at www.wvpropertytaxes.com. Amounts due or payments made information is up-to-the-minute status. Printer format provides a copy that can substitute as a statement of unpaid taxes, or a receipt for paid taxes.
Call the Marion County Tax Office at 304–367–5310. Stop in the office, located at 200 Jackson Street, Fairmont, WV.
Additional information is available at www.marioncountywv.com, click on Sheriff Tax Office.