How Property Tax Works
Jackson County, West Virginia operates under a property tax system that funds essential local services including schools, county operations, and municipal services. Property taxes are the primary revenue source for the county's general fund, supporting everything from road maintenance and public safety to education and administrative services. The county assessor evaluates all real and personal property annually to determine fair market value, which forms the basis for tax calculations.
The effective tax rate in Jackson County varies by location within the county due to special taxing districts and municipal boundaries. For the 2025 levy year, the combined tax rate components include state (1.00%), county (57.20%), school (91.80%), and municipal levies (50.00% where applicable). Property owners should note that their actual tax rate depends on their specific location within Jackson County, as different areas may have additional special district assessments or municipal taxes that affect the total rate.
Property tax bills are issued annually by the county sheriff on or after July 15, covering the current property tax year. The assessment and taxation process follows West Virginia state guidelines, with the county assessor required to visit all real estate at least once every three years while maintaining annual market value assessments.