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Updated 2025 Tax Year

Brooke County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Approximately 1.00% base rate, varies by special taxing districts and municipal boundaries
1st Due
Sep 1
2nd Due
Mar 1
Exemptions
4+ Available
Section 1

How Property Tax Works

Brooke County property taxes fund essential local services including schools, county government operations, emergency services, and infrastructure maintenance. Property owners in Brooke County pay taxes based on the assessed value of their real estate and personal property, with the current combined tax rate at approximately 1.00% for the 2025 levy year.

The actual tax rate you pay may vary depending on your specific location within Brooke County, as different areas fall under various special taxing districts such as municipal boundaries, fire districts, or special assessment areas. These districts can add additional levies to the base county rate. Property taxes are collected by the Brooke County Sheriff's Office and distributed among the various taxing entities that provide services to county residents.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
State LevyVariesWest Virginia state government operations
County LevyVariesBrooke County general fund services
School LevyVariesBrooke County Board of Education
Municipal LevyVariesCity/town services (where applicable)
Total Combined Rate1.00%All components for levy year 2025

Note: The 1.00% represents the combined rate for all taxing components in Brooke County for the 2025 levy year. Individual component rates may vary by special taxing district within the county. Contact the Brooke County Assessor's Office for specific rates applicable to your property location.

Section 3

When Are Property Taxes Due?

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

First Installment
Sep 1
Delinquent after Dec 10
Second Installment
Mar 1
Delinquent after Apr 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 Brooke County are additional property tax bills issued when there are changes to property ownership, new construction, or improvements that increase the assessed value after the regular tax roll has been prepared. Common triggers include completing new construction projects, adding substantial improvements like additions or pools, or when property changes hands and reassessment occurs.

Supplemental taxes are calculated by taking the difference between the new assessed value and the previous assessed value, then applying the current tax rate to that difference. The tax is prorated based on the number of months remaining in the current tax year. For example, if a $50,000 improvement is completed in January and increases your assessed value, you would owe supplemental taxes on that $50,000 increase (at the 1.00% rate) for the remaining months of the tax year.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (60% of market): $180,000
  • Less: Homestead Credit (if applicable): -$20,000
  • Net Taxable Value: $160,000
  • Annual Tax (1.00% rate): $1,600
  • Monthly Payment: $133

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (60% of market): $360,000
  • Less: Homestead Credit (if applicable): -$20,000
  • Net Taxable Value: $340,000
  • Annual Tax (1.00% rate): $3,400
  • Monthly Payment: $283

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (60% of market): $600,000
  • Less: Senior Citizen Credit (if applicable): -$20,000
  • Net Taxable Value: $580,000
  • Annual Tax (1.00% rate): $5,800
  • Monthly Payment: $483

Note: Tax credits shown are examples and require separate applications to the Brooke County Assessor's Office. Actual credits available and amounts may vary.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Brooke County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects 1/12 of your estimated annual property tax bill each month along with your mortgage payment, then pays your taxes directly to the Brooke County Sheriff when due. Lenders typically maintain a cushion in your escrow account to cover potential tax increases.

Your escrow account is analyzed annually, and your monthly payment may be adjusted based on actual tax bills and account balance. You'll receive an escrow analysis statement showing any shortage or surplus. Since Brooke County taxes are due September 1 and March 1, lenders typically pay these installments on your behalf. You can verify payments were made by checking with the Brooke County Sheriff's Office or accessing online payment records.

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 Brooke County for the current tax year? A: The first installment is due September 1, 2024, and the second installment is due March 1, 2025. Interest begins accruing on delinquent taxes from October 1 and April 1 respectively.

Q: What tax credits are available and do I need to apply? A: Common credits include the Homestead Credit for primary residences and Senior Citizen Credits. ALL credits require separate applications to the Brooke County Assessor's Office - they are not automatic. Contact the assessor for current application deadlines and requirements.

Q: How does the Homestead Credit work? A: The Homestead Credit typically caps the annual increase in your assessed value rather than reducing the market value itself. You must file an application with the Brooke County Assessor to qualify, and it only applies to your primary residence.

Q: How often are properties reassessed in Brooke County? A: West Virginia law requires counties to reassess property values periodically. Contact the Brooke County Assessor's Office for the current assessment schedule and appeal procedures if you disagree with your assessed value.

Q: What happens if I pay my taxes late? A: Interest accrues on unpaid taxes from October 1 (first installment) and April 1 (second installment). Additional penalties may apply for extended delinquency, potentially leading to tax lien procedures.

Q: Can I pay property taxes online? A: Contact the Brooke County Sheriff's Office to inquire about online payment options and accepted payment methods for property taxes.

Q: Do I pay different rates if I live in a city within Brooke County? A: Yes, municipal residents typically pay additional city taxes on top of county, school, and state levies. The combined rate may exceed the base 1.00% county rate depending on your specific location and applicable special districts.

Q: What if I disagree with my property assessment? A: Property owners have the right to appeal their assessment. Contact the Brooke County Assessor's Office for appeal procedures, deadlines, and required documentation. Appeals typically must be filed within specific timeframes after assessment notices are mailed.

Verified Sources

Backed by 10 Official Government Sources

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

01
Tax Doc
CLASSIFIED ASSESSED VALUATIONS TAXES LEVIEDtax.wv.gov
02
Tax Doc
Property Tax Rates - West Virginia Tax Divisiontax.wv.gov
03
Tax Doc
CLASSIFIED ASSESSED VALUATIONS TAXES LEVIEDtax.wv.gov
04
Tax Doc
Property Tax Due Dates - West Virginia Tax Division - WV.govtax.wv.gov
05
County
E911 INFORMATION BROOKE COUNTY COMMISSIONpsc.state.wv.us
06
Fee Schedulebrookecountywv.gov
07
Tax Doc
Property Tax Exemptions - West Virginia Tax Division - WV.govtax.wv.gov
08
JOINT COMMITTEE ON GOVERNMENT AND FINANCElegis.state.wv.us
09
Bill Status - All Billslegis.state.wv.us
10
Tax Doc
Property Tax Modernization Amendmentwvlegislature.gov
All sources verified as of 2025 Tax Year

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