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Updated 2025 Tax Year

Calhoun County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
$57.20 per $100 assessed value outside municipalities, $82.20 per $100 within incorporated areas
Exemptions
4+ Available
Section 1

How Property Tax Works

Calhoun County, West Virginia operates under the state's property tax system to fund essential local services including schools, county government operations, emergency services, and infrastructure maintenance. Property taxes in Calhoun County are assessed annually and based on the assessed value of real estate and personal property within the county boundaries.

The effective tax rate for Calhoun County in 2025 is $57.20 per $100 of assessed valuation for properties outside municipal boundaries, which includes state, county, and school district levies. Properties within incorporated municipalities face an additional municipal tax rate of $25.00 per $100 of assessed valuation, bringing the total rate to $82.20 per $100. Actual tax rates can vary by location within the county due to special taxing districts, so property owners should verify their specific rate based on their property's exact location and any applicable district assessments.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $100Description
State LevyVariesState-mandated property tax portion
County GeneralVariesCounty operations, services, infrastructure
School DistrictVariesLocal school system funding
Total County Rate$57.20Combined rate for unincorporated areas (FY 2025)
Municipal Tax$25.00Additional tax for incorporated municipalities
Total Municipal Rate$82.20Combined rate for incorporated areas (FY 2025)

Note: These rates apply to the 2025 tax year. Specific rates may vary based on special taxing districts within Calhoun County, including fire districts, library districts, or other special assessments. Property owners should verify their exact rate with the Calhoun County Assessor's Office based on their property location.

Section 3

When Are Property Taxes Due?

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

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 property taxes in Calhoun County are additional tax bills issued when there are changes to property ownership, value, or classification that occur after the annual assessment roll is completed. Common triggers include new construction completion, property transfers, changes in property use classification, or corrections to the assessed value discovered after the tax year begins.

Supplemental taxes are calculated by applying the current year's tax rate to the difference between the new assessed value and the previously assessed value, prorated for the portion of the tax year remaining. For example, if a new home is completed and occupied in January with an assessed value of $200,000, and the previous vacant land was assessed at $30,000, the supplemental tax would be calculated on the $170,000 difference at the applicable rate of $57.20 per $100, prorated for the remaining months of the tax year.

Example Calculation

Example 1: $300,000 Home (Unincorporated Area)

  • Market Value: $300,000
  • Assessed Value: $300,000 (100% assessment ratio)
  • Less: Homestead Credit (if applied): Varies by qualification
  • Net Taxable Value: $300,000 (assuming no credits)
  • Annual Tax: $300,000 ÷ 100 × $57.20 = $1,716
  • Monthly Escrow: $143

Example 2: $600,000 Home (Municipal Area)

  • Market Value: $600,000
  • Assessed Value: $600,000
  • Less: Available Tax Credits (if applied): Varies by qualification
  • Net Taxable Value: $600,000 (assuming no credits)
  • Annual Tax: $600,000 ÷ 100 × $82.20 = $4,932
  • Monthly Escrow: $411

Example 3: $1,000,000 Property (Unincorporated Area)

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000
  • Less: Available Tax Credits (if applied): Varies by qualification
  • Net Taxable Value: $1,000,000 (assuming no credits)
  • Annual Tax: $1,000,000 ÷ 100 × $57.20 = $5,720
  • Monthly Escrow: $477

Note: Tax credits require separate application and approval. Contact the Calhoun County Assessor's Office for available programs and application requirements.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Calhoun County require borrowers to maintain an escrow account for property taxes, collecting monthly payments along with principal and interest to ensure timely tax payment. Lenders typically collect 1/12th of the annual property tax bill each month, plus an additional cushion as allowed by federal regulations.

Property taxes in Calhoun County are payable in two installments: the first half is due September 1st, and the second half is due March 1st of the following year. Lenders usually pay both installments on behalf of escrowed borrowers before the due dates to avoid penalties. Property owners should verify their escrow account balance annually when tax bills are issued and request adjustments if the monthly collection amount needs modification based on current assessments.

Homeowners can verify their property tax payments through their mortgage servicer's online portal or by contacting the Calhoun County Sheriff's Office, which handles property tax collection. Any discrepancies between escrow payments and actual tax bills should be reported to the lender immediately for resolution.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
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Section 6

Frequently Asked Questions

Q: When are property taxes due in Calhoun County for the 2025 tax year? A: The first installment is due September 1, 2025, and the second installment is due March 1, 2026. Interest begins accruing on October 1, 2025 for the first half and April 1, 2026 for the second half.

Q: What tax credits are available in Calhoun County? A: West Virginia offers a Homestead Exemption program that may provide tax relief for qualifying property owners. This credit requires a separate application and is not automatically applied. Contact the Calhoun County Assessor's Office for specific credit programs, eligibility requirements, and application procedures.

Q: How does the Homestead credit work? A: The Homestead credit typically caps the annual increase in assessed value for qualifying owner-occupied properties, rather than reducing the market value. This credit requires annual or periodic application and is not automatic. Specific caps and qualifications vary, so contact the assessor's office for current program details.

Q: How often are properties reassessed in Calhoun County? A: West Virginia law requires periodic reassessment of all property. Contact the Calhoun County Assessor's Office for the current reassessment schedule and information about appealing assessments during designated appeal periods.

Q: What happens if I pay my property taxes late? A: Interest begins accruing on delinquent taxes starting October 1st for the first installment and April 1st for the second installment. Additional penalties may apply for extended delinquency, and the property may eventually be subject to tax sale proceedings.

Q: Can I pay property taxes online? A: Contact the Calhoun County Sheriff's Office for current online payment options and accepted payment methods for property tax bills.

Q: How do special taxing districts affect my tax rate? A: Properties located within special districts (fire, library, etc.) may have additional assessments beyond the base county rate. Your exact tax rate depends on your property's specific location within these district boundaries.

Q: Who do I contact about my property tax bill? A: For tax collection questions, contact the Calhoun County Sheriff's Office. For assessment values or exemption applications, contact the Calhoun County Assessor's Office.

Q: What triggers a supplemental tax bill? A: New construction, property transfers, changes in property use, or assessment corrections discovered after the tax roll is finalized can result in supplemental tax bills for the current tax year.

Q: Are there different rates for different types of property? A: Yes, different property classifications may have different assessment ratios and tax rates. Commercial, agricultural, and residential properties may be taxed differently under West Virginia law.

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