HonestCasa logoHonestCasa
All Tax Guides
Updated 2025 Tax Year

Boone County
Property Tax Guide

Everything you need to know about property taxes in Boone County, WV. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Calculate Your True CostMortgage Calculator
Quick Facts
Tax Rate
Varies by district - base county rate plus municipal and special district levies
1st Due
Jul 15
Exemptions
4+ Available
Section 1

How Property Tax Works

Boone County, West Virginia operates on a property tax system that funds essential local services including schools, county government operations, and municipal services. Property taxes are levied based on assessed values determined by the County Assessor, with bills typically issued after July 15 each year by the County Sheriff. The effective tax rate varies significantly depending on your specific location within the county due to different special taxing districts and municipal boundaries.

Property owners in Boone County can expect total effective tax rates that combine state, county, school, and municipal levies. The actual rate you pay depends on which taxing districts your property falls within, as municipalities and special districts may impose additional levies beyond the base county-wide rates. All property tax credits and exemptions require formal application and are not automatically applied to your tax bill.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100 assessed value)Description
State Levy$0.25West Virginia state property tax
County Levy$14.30Boone County general operations
School Levy$22.95Local school district funding
Municipal Levy$12.50City/town services (varies by municipality)
Base Total$50.00Combined rate before special districts

Rates shown are proposed for FY 2025-2026 and subject to final approval by the Board of Equalization. Actual rates vary by location within Boone County based on municipal boundaries and special taxing districts. Contact the Boone County Assessor for rates specific to your property location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Boone County, property taxes are due in two installments:

First Installment
Jul 15
Delinquent after Dec 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Boone County are additional property tax bills issued when there are changes in property ownership, new construction, or improvements that increase assessed value during the tax year. These supplemental assessments are calculated based on the period of ownership or the completion date of improvements, prorated for the remaining portion of the tax year.

For example, if you purchase a home in January that was previously assessed at $200,000 but now appraises at $250,000 due to improvements, you may receive a supplemental tax bill for the $50,000 increase in assessed value. The supplemental tax would be calculated using the current tax rate multiplied by the increased assessed value, prorated for the months remaining in the tax year. The County Collector includes these supplemental assessments as special assessments on your regular property tax bill.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$20,000 (requires application)
  • Net Taxable Value: $280,000
  • Annual Tax: $280,000 ÷ 100 × $50.00 = $1,400
  • Monthly Escrow: $116.67

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$20,000 (requires application)
  • Net Taxable Value: $580,000
  • Annual Tax: $580,000 ÷ 100 × $50.00 = $2,900
  • Monthly Escrow: $241.67

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: -$20,000 (requires application)
  • Net Taxable Value: $980,000
  • Annual Tax: $980,000 ÷ 100 × $50.00 = $4,900
  • Monthly Escrow: $408.33

Tax credits shown require formal application and are not automatically applied. Rates may vary based on special taxing districts.

See How Taxes Affect Your Payment

Property taxes are just part of your total monthly cost. Get the full picture.

Calculate Now
Section 5

Escrow & Property Taxes

Most mortgage lenders in Boone County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects a monthly amount equal to your annual property tax divided by 12, plus a small cushion as allowed by federal law. The lender holds these funds in an escrow account and pays your property taxes directly to the Boone County Sheriff when bills are due.

Property taxes are payable in two installments: the first installment is due September 1, and the second installment is due March 1 of the following year. Your lender will typically pay each installment on time to avoid late penalties. You should receive an annual escrow statement showing payments made and any adjustments to your monthly escrow amount. If your property taxes increase due to assessment changes or rate increases, your lender will adjust your monthly payment accordingly and may require you to make up any escrow shortage over 12 months.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Boone County for the current fiscal year? A: Property taxes are due in two installments: September 1 for the first half and March 1 of the following year for the second half. Delinquent taxes accrue interest from October 1 for the first installment and April 1 for the second installment.

Q: What tax credits are available and do they require application? A: The primary tax credit available is the Homestead Tax Credit for qualifying homeowners. All tax credits require formal application and are NOT automatically applied. Contact the Boone County Assessor at (304) 369-7332 for application forms and deadlines.

Q: How does the Homestead Credit work? A: The Homestead Credit limits assessment increases rather than reducing market value directly. It caps how much your assessed value can increase year-over-year, typically by 10%. You must file an application to qualify, and it's not automatic even if you previously qualified.

Q: When are properties reassessed in Boone County? A: West Virginia follows a cyclical reassessment schedule. Contact the Boone County Assessor's office for the current reassessment timeline and to appeal assessments during the designated appeal period each year.

Q: What are the penalties for late property tax payments? A: Interest accrues on delinquent taxes starting October 1 for the first installment and April 1 for the second installment. Additional penalties may apply for extended delinquency.

Q: Can I pay property taxes online? A: Contact the Boone County Sheriff's office at (304) 369-7322 for current online payment options and accepted payment methods for property taxes.

Q: How do special district taxes affect my bill? A: Special taxing districts within Boone County may impose additional levies for services like fire protection, water, or municipal services. Your total tax rate depends on which districts your property is located within.

Q: Who do I contact to dispute my property assessment? A: Contact the Boone County Assessor's office at (304) 369-7332 during the designated appeal period. You have the right to appeal your assessment if you believe it's incorrect or unfair.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Boone BOE – 2030 [PDF]wvde.us
02
Tax Doc
CLASSIFIED ASSESSED VALUATIONS TAXES LEVIEDtax.wv.gov
03
Tax Doc
Property Tax Rates - West Virginia Tax Divisiontax.wv.gov
04
Tax Doc
Property Tax Due Dates - West Virginia Tax Division - WV.govtax.wv.gov
05
Tax Doc
Tax Sale Informationboonecountytreasurer.us
06
Important Dates | Assessorboonemo.gov
07
Tax Doc
Property Tax Exemptions - West Virginia Tax Division - WV.govtax.wv.gov
08
Phil Mallowwvlegislature.gov
09
SENATE JOURNALlegis.state.wv.us
10
Tax Doc
Property Tax Modernization Amendmentwvlegislature.gov
All sources verified as of 2025 Tax Year

See the Full Picture of Your Home Costs

Property taxes are just one piece of homeownership. HonestCasa helps you understand your total monthly cost and explore safe ways to access your home equity.

Total Monthly Cost

Mortgage + taxes + insurance + HOA

Equity Growth

Track how your equity grows over time

Safe Equity Access

Options for projects or debt payoff

Run Your ScenarioTry Calculator

Free • No credit check • 2-minute estimate