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Updated 2025 Tax Year

Jefferson County
Property Tax Guide

Everything you need to know about property taxes in Jefferson 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
14.30 mills average (varies by location and taxing districts within Jefferson County)
Exemptions
4+ Available
Section 1

How Property Tax Works

Jefferson County, West Virginia operates on a property tax system that funds essential local services including schools, public safety, infrastructure, and county operations. Property taxes are calculated using a mill levy system applied to assessed values, with residential properties assessed at different rates depending on the taxing entity - 7.05% for school districts and 6.25% for other local government purposes.

The county's mill rate typically runs around 14.30 mills, though actual tax rates vary significantly by location within Jefferson County due to special taxing districts, municipal boundaries, and school district variations. Property owners should expect their specific tax rate to differ based on their exact location and the combination of local taxing authorities that serve their area. Tax bills are issued annually by the county sheriff's office and are payable in two installments to help manage the financial burden on property owners.

Section 2

What Makes Up Your Tax Bill

ComponentRate (Mills)Description
County General~6.50Basic county operations and services
School District~7.80Local school funding (varies by district)
Total Base Rate~14.30Combined county and school levies
Special DistrictsVariesFire districts, library districts, municipal taxes

Note: These rates represent typical levies and actual rates vary by specific location within Jefferson County. The 2025 levy rates have not been finalized. Special taxing districts can add additional mills depending on your property's location. Contact the Jefferson County Assessor's office for your exact tax rate based on your property's specific taxing districts.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Jefferson 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 Jefferson County are additional property tax assessments that occur when there are changes to a property's ownership, value, or use during the tax year. Common triggers include new construction completion, property transfers to new owners, or significant improvements that increase assessed value. These supplemental bills ensure that property taxes reflect current conditions rather than outdated assessments.

When a supplemental tax is issued, it represents the difference between what was previously owed and what should be owed based on the property's new status. For example, if a new home is completed in January but wasn't on the previous year's tax roll, a supplemental bill would be issued for the portion of the tax year the completed home should have been taxed. The calculation uses the same mill rates as regular property taxes but prorates the amount based on the time period the change was in effect.

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value (County): $300,000 × 6.25% = $18,750
  • Assessed Value (School): $300,000 × 7.05% = $21,150
  • Annual Tax: ~$570 (varies by district)
  • Monthly Escrow: ~$48

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value (County): $600,000 × 6.25% = $37,500
  • Assessed Value (School): $600,000 × 7.05% = $42,300
  • Annual Tax: ~$1,140 (varies by district)
  • Monthly Escrow: ~$95

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value (County): $1,000,000 × 6.25% = $62,500
  • Assessed Value (School): $1,000,000 × 7.05% = $70,500
  • Annual Tax: ~$1,900 (varies by district)
  • Monthly Escrow: ~$158

Note: These calculations are estimates using typical mill rates. Actual taxes vary by special taxing districts. Tax credits such as homestead exemptions require separate application and can reduce these amounts.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Jefferson County require property tax escrow accounts, where monthly payments are collected along with your mortgage payment and held until tax bills are due. Lenders typically collect 1/12th of your estimated annual property tax bill each month, plus a small cushion as allowed by federal law. Since Jefferson County property taxes are due in two installments (September 1 and March 1), your lender will make payments directly to the county on these dates.

It's important to review your annual escrow analysis statement to ensure adequate funds are being collected, especially after reassessments or changes in mill rates. If your property taxes increase, your monthly escrow payment may need to be adjusted. You can verify that your lender has made timely payments by checking with the Jefferson County Sheriff's office or through their online payment portal. Property owners remain ultimately responsible for ensuring taxes are paid even when using escrow services.

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 Jefferson County? A: Property taxes are due in two installments - the first installment is due September 1st of the tax year, and the second installment is due March 1st of the following year.

Q: What tax credits are available and do they require application? A: The primary tax credit is the Homestead Exemption, which may be increasing from $20,000 to $40,000. This credit REQUIRES APPLICATION and is not automatic. Contact the Jefferson County Assessor's office for current exemption amounts and application requirements.

Q: How does the Homestead credit work? A: The Homestead credit reduces your assessed value by a fixed dollar amount (currently $20,000, potentially increasing to $40,000). This is different from assessment caps - it provides a direct reduction in taxable value but requires filing an application with the assessor's office.

Q: When does the county reassess properties? A: West Virginia requires property reassessments, but the schedule varies. Contact the Jefferson County Assessor's office for current reassessment schedules and appeal processes if you disagree with your assessed value.

Q: What are the penalties for late payment? A: Late payments incur interest and penalties. Contact the Jefferson County Sheriff's office for current penalty rates and payment options if you've missed the due dates.

Q: Can I pay property taxes online? A: Many West Virginia counties offer online payment options. Check the Jefferson County Sheriff's website for available online payment systems and accepted payment methods.

Q: Why might my tax rate differ from my neighbor's? A: Tax rates vary based on special taxing districts including fire districts, library districts, and municipal boundaries. Two properties in different locations may have different combinations of these districts, resulting in different total mill rates.

Q: How do I appeal my property assessment? A: Assessment appeals must typically be filed within specific timeframes after receiving your assessment notice. Contact the Jefferson County Assessor's office for appeal forms, deadlines, and procedures for challenging your property's assessed value.

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
How Property Taxes are Calculatedjeffco.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
Property Tax - West Virginia Tax Divisiontax.wv.gov
06
West Virginia Code | §11A-1-3code.wvlegislature.gov
07
Tax Doc
article 6b. homestead property tax exemption.wvlegislature.gov
08
The-Place-I-Belong-a-Report-on-Southern-Rural-Housing- ...huduser.gov
09
Title-9-Planning-and-Zoning-Ordinance ... - Shepherdstown, WVshepherdstown.gov
10
Tax Doc
Property Tax Modernization Amendmentwvlegislature.gov
All sources verified as of 2025 Tax Year

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