Sheriff's Tax Office
Kevin Cecil, Sheriff

Tax Office Employees
Amy Carmichael, Chief Tax Deputy
Sara Black, Tax Deputy
Lisa Lemasters, Tax Deputy
Dottie Bee, Tax Deputy
Loni Richmond, Tax Deputy
Haley Johnson, Tax Deputy

Marshall County Tax Office
P.O. Box 648
Moundsville, WV 26041
Ph: (304) 843-1400
Fx: (304) 845-1283
e-mail:



Listed below are frequently asked questions regarding property taxes. If your questions are not answered by the following information, please contact our office and we will be happy to assist you.


PERSONAL PROPERTY TAXES

ON WHAT PERSONAL PROPERTY DO I OWE TAXES?
For each tax year, you owe personal property taxes on all personal property you owe as of July 1 of the prior year. Therefore, even if you bought a car on June 1, 2005, and sold it on August 1, 2005, you would owe a tax on the car for the entire year of 2006.

HOW WILL I KNOW WHAT TAXES I OWE?
Every July, the Sheriff’s Tax Division works diligently to mail tax statements to each personal property owner in Marshall County at their last known address.

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 a personal property tax 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 our office and we will be glad to send you another copy.

WHEN CAN I PAY THE TAXES I OWE?
By law, the Sheriff can begin collecting current year taxes on July 15th of each year.

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.

DO I RECEIVE A DISCOUNT FOR PROMPT PAYMENT OF MY TAXES?
Yes, if you pay the first-half tax before September 1, you will receive a 2.5% discount on the amount due. The same is true for the second-half if paid before March 1 of the following year.

IF I MOVE OUT OF STATE OR NO LONGER OWN A PIECE OF 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.

WHEN DO MY PERSONAL PROPERTY TAXES BECOME DELINQUENT?
The first-half payment become delinquent on October 1; the second-half payment becomes delinquent on April 1 of the following year.

WILL I BE NOTIFIED THAT MY TAXES ARE DELINQUENT IF I FORGET TO PAY?
Yes, in April of each year a letter will be mailed to the property owner. In May of each year, the Tax Division publishes a list of all delinquent real and personal property taxes in the local newspapers.


REAL PROPERTY TAXES

ON WHAT PROPERTY DO I OWE TAXES?
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 real property taxes will be prorated between the buyer and seller based upon the ownership ratio for the tax year; unless the real estate contract specifies otherwise.

HOW DO I KNOW WHAT TAXES I OWE?
Every July, the Sheriff’s Tax Division works diligently to mail tax statements to each real property owner in Marshall County at their last known address.

DO I STILL OWE TAXES IF I DO NOT RECEIVE A TAX STATEMENT?
Yes, just like the other bills you may owe, you are still required to pay real property 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 1 of each year, please contact our office and we will be glad to send you another copy.

WHEN CAN I PAY THE TAXES I OWE?
By law, the Sheriff can begin collecting current year taxes on July 15 of each year. The payment schedule coincides with the County’s budget cycle which is based on a fiscal year.

IS THE TOTAL AMOUNT DUE 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.

DO I RECEIVE A DISCOUNT FOR PROMPT PAYMENT OF MY TAXES?
Yes, if you pay the first-half tax before September 1, you will receive a 2.5% discount on the amount due. The same is true for the second-half if it is paid before March 1 of the following year.

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.

CAN I USE A CREDIT CARD TO PAY MY REAL PROPERTY TAXES?
Yes, for convenience, you can pay your real property taxes with any debit card or major credit card with a symbol.

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 the Tax Division will record your change and forward the information to the Assessor. You may also call direct at 304-843-1400 to notify them of a change.

WHEN DO MY REAL PROPETY 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.

WILL I BE NOTIFIED THAT MY TAXES ARE DELINQUENT IF I FORGET TO PAY?
In April a letter is mailed to the tax payer notifying them. Also, in May and September of each year, the Tax Division publishes a list of all delinquent real property taxes in the local newspapers. In April of each year we send a notice via certified mail to taxpayers who owe delinquent real property.

WHAT HAPPENS IF I DO NOT PAY MY REAL PROPETY 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.

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.

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Marshall County, WV
All Rights Reserved.