Cabell County Assessor
Irv Johnson, Cabell County Assessor
- The Assessor of each county is elected every four years.
- The Assessor and his deputies are directed by West Virginia Constitution, Article X, Section I, to determine the value of all Real and Personal property at fair market value for each tax year. The specific duties of the Assessor are to discover, list and value all Real and Personal property located within the boundaries of the county on an annual basis. All valuations must occur on a fiscal year basis commencing on the first day of July.
- The Assessor does not set your property tax. Your tax bill is determined by multiplying a tax rate (levy rate) against your assessed value (60% of market value). The Assessor determines your assessed value, and the Board of Education, the County Commission, and the municipalities determine the levy rate. Levy rate information may be obtained in the Assessor’s office.
- The Assessor’s office provides values to each levying body. Once this is completed, the levying bodies (county school board, county commission, etc.) approve their levies. It is at this point in the process that taxes are determined. Levy rates may rise or fall depending on the amount of funding that each levying body requires.
- The property tax process has three major components:
- Assessor – Establishes a fair market value for all Real and Personal property and provides it to the levying bodies.
- Levying Bodies – West Virginia Legislature, Board of Education, City Councils, and County Commission all provide the components that make up the total levy rate to be applied to assessed values.
- Sheriff – Mails all tax statements, collects all tax money except for dog taxes, and disperses to each levying body its portion of the total levy.
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, or property used for schools and hospitals.
- Collect county and local dog taxes.
- Determine eligibility of property owners for the Homestead Exemption.
- Maintain tax maps and property records and make them available for public use.
- Assist state tax commissioner with annual review of public service corporations and utilities.