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Updated 2025 Tax Year

Jackson County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
149-200% combined rate (varies by district): State 1.00% + County 57.20% + School 91.80% + Municipal 50.00% where applicable
Exemptions
4+ Available
Section 1

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.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
State Levy1.00%West Virginia state property tax
County Levy57.20%Jackson County general operations, roads, public safety
School Levy91.80%Jackson County school district operations and facilities
Municipal Levy50.00%City/town services (where applicable)
Total Base Rate200.00%Combined rate for unincorporated areas
Total Municipal Rate250.00%Combined rate for incorporated areas

Rates shown are for Levy Year 2025 and are expressed per $100 of assessed value. Actual tax rates vary by specific location within Jackson County due to special taxing districts, municipal boundaries, and voter-approved bond issues. Property owners should verify their specific tax rate with the Jackson County Assessor's Office, as additional special assessments may apply in certain districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Jackson 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 taxes in Jackson County are additional property tax assessments issued when there are changes to property ownership, value, or usage during the tax year. These most commonly occur following new construction completion, major improvements, or when the assessor determines that property was previously undervalued. The county assessor is required to complete assessment work by January 30th each year, but supplemental assessments can be issued throughout the year as circumstances warrant.

When a supplemental assessment is issued, it covers the period from when the change occurred through the end of the current tax year. For example, if new construction is completed and receives a certificate of occupancy in October, the supplemental tax would cover October through December of that tax year. The tax is calculated using the same rate structure as regular property taxes, applied to the additional assessed value.

Property owners receive a separate supplemental tax bill that follows the same payment schedule as regular property taxes. If issued before September 1st, it may be split into the standard two installments (September 1st and March 1st of the following year). Supplemental taxes issued later in the year typically have adjusted due dates to ensure proper collection timing.

Example Calculation

Example 1: $300,000 Home in Unincorporated Area

  • Market Value: $300,000
  • Assessed Value (60% of market): $180,000
  • Less: Homestead Credit Application: $0 (example assumes no credits applied)
  • Net Taxable Value: $180,000
  • Annual Tax ($180,000 × 2.00%): $3,600
  • Monthly Escrow Amount: $300

Example 2: $600,000 Home with Homestead Credit

  • Market Value: $600,000
  • Assessed Value (60% of market): $360,000
  • Less: Homestead Assessment Cap Benefit: $5,000 (example benefit from assessment growth limitation)
  • Net Taxable Value: $355,000
  • Annual Tax ($355,000 × 2.00%): $7,100
  • Monthly Escrow Amount: $592

Example 3: $1,000,000 Property in Municipal Area

  • Market Value: $1,000,000
  • Assessed Value (60% of market): $600,000
  • Less: Available Tax Credits Applied: $0 (example assumes no credits)
  • Net Taxable Value: $600,000
  • Annual Tax ($600,000 × 2.50%): $15,000
  • Monthly Escrow Amount: $1,250

Note: Tax credits require separate applications and are not automatically applied. Homestead credits typically limit assessment increases rather than reduce market value. Contact the Jackson County Assessor for current credit programs and application requirements.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Jackson County require property tax escrow accounts for loans with less than 20% down payment, though some lenders may require escrow regardless of down payment amount. The lender collects monthly escrow payments along with your mortgage payment, then pays your property taxes directly to Jackson County when due. Your monthly escrow payment is calculated by dividing your annual property tax bill by 12, often with an additional buffer to account for potential tax increases.

Jackson County property taxes are payable in two installments: the first half is due September 1st of the tax year, and the second half is due March 1st of the following year. Lenders typically pay both installments on time to avoid penalty charges. Your mortgage servicer should provide annual escrow statements showing how much was collected and paid for property taxes, and any escrow shortages or surpluses will be addressed through adjusted monthly payments or refund checks.

Property owners should verify that their lender is paying taxes correctly by checking with the Jackson County Sheriff's Office or monitoring their property tax account online if available. If you pay taxes directly without escrow, remember that payments become delinquent after September 1st (first installment) and March 1st (second installment), with interest beginning to accrue on October 1st and April 1st respectively.

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 Jackson 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 delinquent taxes starting October 1, 2025 (first half) and April 1, 2026 (second half).

Q: What tax credits are available in Jackson County and how do I apply? A: Tax credits reduce your tax bill and typically require annual applications. Contact the Jackson County Assessor's Office for current programs, eligibility requirements, and application deadlines. Most credits must be applied for by specific deadlines to be effective for the current tax year.

Q: How does the Homestead credit work in West Virginia? A: The Homestead credit generally limits how much your property's assessed value can increase each year (typically capping increases at 10%), rather than reducing the market value itself. This requires filing an application with the county assessor and meeting eligibility requirements such as owner-occupancy.

Q: How often is property reassessed in Jackson County? A: The county assessor is required to physically visit all real estate at least once every three years, but property values are assessed annually. Market value adjustments can occur yearly based on sales data and market conditions.

Q: What happens if I pay my property taxes late? A: Interest accrues 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 in Jackson County? A: Contact the Jackson County Sheriff's Office to inquire about available online payment options, as payment methods can vary and may have been updated since this information was compiled.

Q: How do special district taxes affect my property tax bill? A: Special districts for services like fire protection, water, or sanitation may add additional taxes to your bill. These rates vary by location within Jackson County and are listed separately on your tax statement.

Q: How do I appeal my property assessment if I believe it's incorrect? A: Assessment appeals must be filed with the Jackson County Board of Equalization and Review within specific deadlines after receiving your assessment notice. Contact the Jackson County Assessor's Office for appeal procedures and required documentation.

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