Sheriff Robert FERRELL Welcomes You
Hardy County Tax Office
The Office of Sheriff has served the citizens of Hardy County since the county was formed in 1786. Today one of the the important roles of the Office of the Sheriff is as County Treasurer, responsible for the collection, custody and disbursement of public funds.
The Sheriff's other services to the community include securing and transporting prisoners, maintaining court security, serving as the county's law-enforcement agency, and providing service of process in criminal and civil matters.
This site provides access to information about the Office of the Sheriff and the services we provide, as well as links to other related agencies and offices. The staff is available to assist you with all matters in our jurisdiction. I invite your comments and suggestions. Thank you for visiting us.
You may review your Real Estate and Personal Property Tax by searching
the online
Sheriff-Treasurer
Under West Virginia Law, the Sheriff-Treasurer is responsible for receiving and disbursing all county monies. The Office of the Sheriff is the principal tax collection agency for Hardy County.
By far, the largest sources of county funds are the real estate tax and the taxes assessed on personal property. Each year the Hardy County Sheriff processes more than 19,000 tax bills.
The Sheriff’s Office plays no part in assessing the value of real and personal property – a role reserved to the County Assessor – but it is responsible for collecting the taxes levied.
Other funds that the Office of the Sheriff receives and disburses include these:
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Dog license fees
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E-911 assessment
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Coal severance tax
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Fines levied by courts and magistrates
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Worthless check fund
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Home incarceration fees
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Concealed weapons permit fees
- Assessors valuation fund
Real Estate Taxes
More than 19,000 tax bills are processed each year by the Sheriff’s office. Annual tax bills showing the amount of tax that is due for the previous year are mailed to each owner around mid-year.
Real estate taxes are due semi-annually. Taxpayers earn a two-and-one-half percent (2-1/2%) discount if first-half taxes are paid by September 1 and and second half taxes are paid by March 1. A listing of delinquent taxes not paid by April 30 is published in the local newspaper.
Payment of real estate taxes may be made in person or by mail. The office does not accept credit cards. All checks should include on their face the Tax Ticket Number on which payment is being made.
Non-payment of Real Estate Taxes
Property owners who are delinquent in payment of real estate taxes may find their properties listed for sale by the Sheriff, who is required to enforce collection. Owners may redeem properties sold at a Sheriff’s tax sale upon satisfaction of certain requirements.
Valuation is Determined by the County Assessor
Tax bills are based on assessments by the County Assessor's office. The Sheriff's Office maintains public records showing assessment values on all real estate and personal property.
Property AssessmentsAt least once every three years - and for some properties more often - the Hardy County Assessor's office visits and if necessary revises the assessed value of real property in the county. Triennial reassessment is required by West Virginia law. Real property in Hardy County is taxed at a rate set by the County Commission. Taxes are levied on 60% of the assessed value. The Office of the Sheriff collects the taxes, but it has no role in the assessment process, nor does it set the tax rate. Homestead Exemptions Resident property owners in the county who have attained age 65 are entitled by law to a Homestead Exemption, which excludes the first $20,000 of value from taxation, thereby lowering the amount of tax assessed. Challenging Assessments Taxpayers who believe their property is improperly assessed may challenge the assessment. Decisions regarding challenged assessments are made by the the County Commission sitting as the Board of Equalization. Personal Property Assessments The County Assessor also is responsible for assessing motor vehicles and other personal property. Payment of personal property taxes is required before the State of West Virginia will renew motor vehicle registrations. Sheriff's SalesWest Virginia law requires the Sheriff to offer for sale at the courthouse real estate property for which taxes are delinquent. The Sheriff also may be commanded to offer for sale properties on which mortgages are delinquent. Property owners who are delinquent in payment of real estate taxes may find their properties listed for sale by the Sheriff, who is required to enforce collection. A list of properties on which taxes are delinquent is published each November in the Moorefield Examiner. Owners whose properties are sold to satisfy tax liens may redeem their within the specified time upon satisfaction of certain requirements. Properties on which mortgages are in default and that are scheduled for sale are advertised in the classified advertising section of the Moorefield Examiner. Anyone contemplating purchasing property at Sheriff's sales should first seek appropriate legal advice.
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16589
Updated 2/17/2012
Tax Office Staff:
(304) 530-0220
Sheriff Robert L. Ferrell, Treasurer
Ralph Dean, Chief Tax Deputy
Tamara Davy, Deputy Clerk
Teresa Saville, Deputy Clerk