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Updated 2025 Tax Year

Lewis County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
0.8% to 1.2% of assessed value (varies by district and municipal area)
Exemptions
4+ Available
Section 1

How Property Tax Works

Lewis County, West Virginia operates under a property tax system that funds essential local services including schools, emergency services, county operations, and infrastructure maintenance. Property taxes are the primary revenue source for these critical community services. The county follows West Virginia's standard assessment practices, with property assessed at fair market value and taxed according to established levy rates.

Property tax rates in Lewis County vary by location within the county due to special taxing districts such as school districts, fire districts, and municipal areas. The effective tax rate typically ranges from approximately 0.8% to 1.2% of assessed value, depending on your specific location and applicable district levies. All property owners receive tax bills from the county sheriff's office, with taxes payable in two installments during the fiscal year.

Section 2

What Makes Up Your Tax Bill

The specific tax rates for Lewis County are determined annually through the county commission's budget process. Based on available information, property taxes are levied in cents per $100 of assessed value:

ComponentRate (per $100)Description
County GeneralVariesBasic county operations and services
School LevyVariesLocal school district funding
Road & BridgeVariesInfrastructure maintenance
Fire DistrictVariesEmergency services (if applicable)
MunicipalVariesCity services (if within city limits)

Note: The FY 2025-2026 levy rates have not been finalized at the time of this guide. Rates vary significantly based on your property's location within specific taxing districts. Contact the Lewis County Assessor's office at (304) 269-8215 for current rates applicable to your property address.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lewis 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 Lewis County are additional property tax assessments issued when there are changes to property ownership, value, or classification that occur after the regular assessment roll is completed. Common triggers include new construction completion, property improvements that increase value, or ownership transfers that reveal previously unreported improvements.

These supplemental taxes are calculated using the same levy rates as regular property taxes, applied to the increased assessed value. For example, if you complete a $50,000 home addition mid-year, you would receive a supplemental tax bill for the portion of the year the improvement was in place. The calculation would be: ($50,000 assessed value increase) × (applicable levy rate) × (portion of tax year remaining).

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homestead Credit (if applied): Varies
  • Net Taxable Value: ~$300,000
  • Annual Tax (est. 1.0%): $3,000
  • Monthly Escrow: $250

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less: Homestead Credit (if applied): Varies
  • Net Taxable Value: ~$600,000
  • Annual Tax (est. 1.0%): $6,000
  • Monthly Escrow: $500

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Senior/Disability Credits (if applicable): Varies
  • Net Taxable Value: ~$1,000,000
  • Annual Tax (est. 1.0%): $10,000
  • Monthly Escrow: $833

Note: These examples use estimated rates. Actual rates vary by taxing district location. All tax credits require separate application and approval.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts for Lewis County properties. Your lender collects monthly tax payments along with your mortgage payment, depositing them into an escrow account. The lender then pays your property tax bills directly to Lewis County when due.

Lenders typically pay the first half by April 30th and the second half by October 31st (or the next business day if these fall on weekends). Your lender will provide annual escrow statements showing collections and disbursements. You can verify payments were made by checking with the Lewis County Sheriff's office or viewing your account online. If you pay taxes directly without escrow, you're responsible for meeting these same deadlines to avoid penalties and interest charges.

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 Lewis County property taxes due for FY 2024-2025? A: The first half is due by April 30, 2025, and the second half by October 31, 2025. If either date falls on a weekend, the due date extends to the next business day.

Q: What tax credits are available and do they require application? A: West Virginia offers various tax credits including homestead, senior citizen, and disability credits. All tax credits require separate application through the Lewis County Assessor's office and are NOT automatic - you must apply to receive them.

Q: How does the Homestead Credit work? A: The Homestead Credit caps annual assessment increases rather than reducing market value. It requires filing an application with the assessor's office and must be renewed periodically. This credit limits how much your assessed value can increase each year, providing property tax stability.

Q: How often are properties reassessed in Lewis County? A: West Virginia requires county-wide reappraisals periodically. Between formal reappraisals, assessments may change due to property improvements, market analysis, or ownership transfers that trigger review.

Q: What are the penalties for late property tax payments? A: Late payments incur interest charges and penalties as established by West Virginia law. Extended delinquency can eventually lead to tax lien proceedings.

Q: Can I pay my property taxes online? A: Contact the Lewis County Sheriff's office at (304) 269-8201 to inquire about available online payment options and accepted payment methods.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Lewis County Board of Review within specific deadlines after receiving your assessment notice. Contact the assessor's office for appeal forms and procedures.

Q: Why do property tax rates vary within Lewis County? A: Different areas of the county fall within various special taxing districts such as school districts, fire districts, or municipal boundaries, each with their own additional levy rates beyond the base county rate.

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