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Updated 2025 Tax Year

Lincoln County
Property Tax Guide

Everything you need to know about property taxes in Lincoln 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
3.7% to 5.0% of assessed value (varies by municipal boundaries and special districts)
Exemptions
4+ Available
Section 1

How Property Tax Works

Lincoln County, West Virginia operates under a property tax system that funds essential local services including schools, county government operations, emergency services, and infrastructure maintenance. Property taxes are based on assessed values determined by the Lincoln County Assessor's Office, with taxes collected by the County Sheriff's office in two annual installments.

The effective property tax rate in Lincoln County varies significantly depending on your specific location within the county due to special taxing districts and municipal boundaries. Based on current levy rates, property owners can expect total rates ranging from approximately 3.7% to 5.0% of assessed value annually. These rates include state, county, school, and applicable municipal or special district levies. All property tax credits and exemptions require formal application and are not automatically applied to your tax bill.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $100)Description
State Levy$1.00Basic state property tax
County Levy$57.20Lincoln County general operations
School Levy$91.80Lincoln County Schools funding
Municipal LevyUp to $50.00Varies by incorporated areas
Total Base Rate$200.00Equivalent to 2.0% without municipal

Note: These rates apply to the 2025 tax year (FY 2025-2026). Municipal rates vary significantly by city/town, with some areas having no municipal levy. Special taxing districts for services like fire protection, library districts, or improvement projects may add additional levies. Contact the Lincoln County Assessor at (304) 824-7997 for your specific tax district information.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lincoln 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 Lincoln County are additional property tax bills issued when property ownership changes, new construction is completed, or improvements are made that increase assessed value during the tax year. These taxes cover the difference between what was originally billed and what should be owed based on the changed circumstances.

For example, if you purchase a home in January that was previously assessed at $150,000 but sells for $250,000, the county may issue a supplemental tax bill for the increased assessed value for the remaining months of the tax year. Similarly, if you complete a home addition valued at $50,000 in October, you would receive a supplemental bill for that additional assessed value for the final months of the tax year. Supplemental taxes follow the same payment schedule as regular property taxes and are subject to the same penalty and interest provisions.

Example Calculation

Example 1: $300,000 Home (No Municipal Taxes)

  • Assessed Value: $300,000
  • Less: Homestead Credit (if applicable): $0 (assessment growth limitation only)
  • Net Taxable Value: $300,000
  • Annual Tax: $300,000 × 0.015 = $4,500
  • Monthly Escrow: $375

Example 2: $600,000 Home (With Municipal Taxes)

  • Assessed Value: $600,000
  • Less: Senior/Disabled Credit (if qualified): -$500 assessed value reduction
  • Net Taxable Value: $599,500
  • Annual Tax: $599,500 × 0.025 = $14,988
  • Monthly Escrow: $1,249

Example 3: $1,000,000 Home (Maximum Rates)

  • Assessed Value: $1,000,000
  • Less: Available Credits (if applied): Varies by qualification
  • Net Taxable Value: $1,000,000
  • Annual Tax: $1,000,000 × 0.0299 = $29,900
  • Monthly Escrow: $2,492

Note: All tax credits require annual application. Rates shown include estimated municipal and special district taxes which vary by location.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lincoln County require property tax escrow accounts for loans with less than 20% down payment. Your lender collects 1/12 of your estimated annual property tax bill each month along with your mortgage payment. The lender maintains these funds in an escrow account and pays your property taxes directly to the Lincoln County Sheriff's office when due.

Escrow payments are typically made for both the September 1st first installment and March 1st second installment. Your lender will provide an annual escrow analysis showing taxes paid and any required adjustments to your monthly payment. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. Property owners should verify that their lender has current contact information and that tax payments are made on time, as you remain ultimately responsible for any unpaid taxes even when using escrow services.

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Section 6

Frequently Asked Questions

Q: When are Lincoln County property taxes due for the current fiscal year? A: For FY 2025-2026, the first installment is due September 1, 2025, and the second installment is due March 1, 2026. A small discount applies if paid before these dates. Interest begins accruing on October 1st and April 1st respectively for delinquent payments.

Q: What tax credits are available and how do I apply? A: Lincoln County offers various tax credits including homestead credits for primary residences, senior citizen credits, and disabled veteran credits. All credits require annual application through the Lincoln County Assessor's office. Applications are typically due by July 1st for the following tax year. Contact (304) 824-7997 for specific forms and deadlines.

Q: How does the homestead credit work? A: The homestead credit in West Virginia limits annual assessment increases on your primary residence, not your market value. This means your assessed value can only increase by a certain percentage each year regardless of market appreciation. You must apply annually and the property must be your primary residence as of July 1st.

Q: When does Lincoln County reassess properties? A: West Virginia law requires property reassessment every three years, though Lincoln County may conduct annual reviews for properties that have changed ownership or been improved. The next county-wide reassessment is scheduled according to the state's rotating schedule.

Q: What are the penalties for late payment? A: Delinquent taxes accrue interest starting October 1st for the first installment and April 1st for the second installment. Additional penalties and collection costs may apply. Unpaid taxes can result in tax lien sales, so timely payment is essential.

Q: Can I pay my property taxes online? A: Contact the Lincoln County Sheriff's office at (304) 824-3501 for current online payment options and accepted payment methods. Many West Virginia counties now offer online payment portals for property taxes.

Q: How do special district taxes affect my bill? A: Properties within incorporated municipalities, fire districts, library districts, or other special taxing areas will have additional levies beyond the base county rate. Your specific rate depends on your exact location within Lincoln County.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Lincoln County Board of Equalization and Review within 30 days of receiving your assessment notice. Contact the Lincoln County Assessor's office for appeal forms and specific procedures. Professional appraisals may be helpful in supporting your appeal.

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
Property Tax Rates - West Virginia Tax Divisiontax.wv.gov
02
Tax Doc
CLASSIFIED ASSESSED VALUATIONS TAXES LEVIEDtax.wv.gov
03
Tax Doc
CLASSIFIED ASSESSED VALUATIONS TAXES LEVIEDtax.wv.gov
04
Tax Doc
Property Tax Due Dates - West Virginia Tax Division - WV.govtax.wv.gov
05
Tax Doc
Property Tax Forms and Publicationstax.wv.gov
06
Tax Doc
IRS announces tax relief for West Virginia storm victimsirs.gov
07
Bill Status - All Billswvlegislature.gov
08
Bill Status - Search Bills by Sponsorwvlegislature.gov
09
Tax Doc
Income Tax Credits for Property Taxes Paidtax.wv.gov
10
eo_wv.csv - EITC central - IRSeitc.irs.gov
All sources verified as of 2025 Tax Year

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