The WV counties represented within the Organization’s membership are Berkeley, Grant, Hampshire, Hardy, Jefferson, Lewis, Mineral, Morgan, Pendelton and Tucker of which we have provided quick links to their online resources and/or databases concerning taxes.

NOTICE: YOUR HOA COMMON AREA CANNOT BE TAXED SEPARATELY


Should you learn your HOA Common Area(s) have indeed been invoiced and/or sold due to delinquent tax contact EPOHOA or use our handy FORM.

 W. Va. Code §36B-1-105 cannot to be taxed separately (no double taxation)
The county assessor appraises the value of the common area, and the fraction or percentage, as set forth in the declaration, is then allocated to each individual unit owner as that owner’s share of the tax liability on the common area.
for example using an HOA with 100 homes:

  • Common Area is appraised at $1,000
  • Appraised value is divided by 100 homes in the HOA
  • $10 is applied to each homeowner’s individual real estate tax

EPOHOA_FancyBullet WV STATE ASSESSOR GUIDELINES  July 11, 2012

EPOHOA_FancyBullet Taxation of Homeowners’ Associations and Common Interest Communities: TSD318
May 2015 – The purpose of this is to clarify:
(1) How the common elements of a planned or common interest community are to be taxed, and
(2) How the West Virginia consumers sales and service tax applies to fees paid to an HOA.

 EPOHOA_FancyBullet WEST VIRGINIA STATE AUDITOR’S OFFICE online database – find your HOA common area status by individual county. Do you know who owns your storm water management/flood plain parcels? The answer is YOU, your HOA. Storm water management/flood plain parcels cannot be sold for delinquent tax! HOAs must maintain their common area with assessments paid by their members.

Examples:
July 16, 2016 Berkeley County (highlighted)
July 13, 2016 Jefferson County (highlighted)
Please contact our EPOHOA webmaster should you experience a broken link.

 


 alphabetical order …
Select the county, enter your name and view your real estate (RE) and/or personal property (PP) tax records.


EPOHOA_FancyBullet BERKELEY COUNTY TAXES
Berkeley County Tax
Berkeley County Sheriff’s Tax Office
400 Stephen Street, Suite 209
Martinsburg, WV 25401
304-­264-1982
WV County database


EPOHOA_FancyBulletGRANT COUNTY TAXES

Grant County Sheriff
5 Highland Avenue
Petersburg, WV 26847
304-­257-1818 – Phone
304-­257-2665 – Fax
WV County database


EPOHOA_FancyBullet HAMPSHIRE COUNTY TAXES
Hampshire County Taxes online database
website visitors must agree to accept the
HAMPSHIRE COUNTY PORTAL ACCESS

Hampshire County Portal Access
WV County database


EPOHOA_FancyBullet HARDY COUNTY TAXES
Hardy County Tax Records online database
Hardy County Sheriff’s Tax Office
Hardy County Courthouse
PO Box 643
Moorefield, WV 26836
304-­530-0220
9:00 AM – 4:00 PM Monday-Friday
WV County database


EPOHOA_FancyBullet JEFFERSON COUNTY TAXES
Jefferson County Taxes online database
Real Estate (RE) & Personal Property (PP) tax records
Mason Bldg
P.O. Box 9
112 E. Washington Street
Charles Town, WV 25414
304-­728-3220
WV County database


EPOHOA_FancyBullet LEWIS COUNTY TAXES
Lewis County Taxes online database
Lewis County Tax Assessor
110 Center Avenue
Weston, WV 26452
Phone:
Fax: 304-­269-5728
WV County database


EPOHOA_FancyBullet MINERAL COUNTY TAXES
Mineral County Taxes online database
Mineral County Sheriff’s Tax Office
150 Armstrong Street
Keyser, WV 26726
304-­788-0341
WV County database


EPOHOA_FancyBullet MORGAN COUNTY TAXES
Morgan County Taxes online database
 Tax Office
77 Fairfax Street, Room 104
Berkeley Springs, WV 25411
Phone: 304-­258-8562    Fax: 304-­258-7497
Mon, Tue, Fri 9:00am – 5:00pm;
Wed 9:00am – 1:00pm; Thu 9:00am – 7:00pm
E-Mail: MorganCountySheriffTax@MorganCountyWV.Gov
WV County database


EPOHOA_FancyBullet PENDELTON COUNTY TAX ASSESSOR
100 South Main Street
PO Box 937
Franklin WV 26807
Telephone: 304-­358-2563
Fax: 304-­358-2473
csponaug@assessor.state.wv.us
Assessor’s Office Hours of Operation:
Monday-Friday 8:30 AM-4:30 PM
WV County database


EPOHOA_FancyBullet TUCKER COUNTY TAXES
Tucker County Taxes online database
Tucker County Assessor’s Office
215 First Street
Parsons, WV 26287
304-­478-3727 ext. 206
Fax: 304-­478-6223
Hours: 8 a.m. to 4 p.m. Monday thru Friday
WV County database