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Updated 2025 Tax Year

Summers County
Property Tax Guide

Everything you need to know about property taxes in Summers 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
1.4%-5% of assessed value, varies by municipal boundaries and special taxing districts
Exemptions
4+ Available
Section 1

How Property Tax Works

Property taxes in Summers County, West Virginia, fund essential local services including schools, county government operations, emergency services, and infrastructure maintenance. The county operates under West Virginia's property tax system, where properties are assessed at varying percentages of market value depending on their classification, with residential properties (Class II) typically assessed at 60% of fair market value.

The effective property tax rate in Summers County varies significantly based on your specific location within the county due to different municipal boundaries and special taxing districts. Property owners can expect total effective rates ranging from approximately 1.4% to over 5% of assessed value, depending on whether their property falls within incorporated municipalities and which school district serves their area. 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

Based on available data for the current tax year, Summers County property tax rates include multiple components:

ComponentRate (per $100 assessed value)Description
State$0.50West Virginia state levy for Class II residential
County$28.60Summers County general operations
Schools$45.90Local school district funding
Municipal$25.00City/town services (varies by location)
Total Base Rate$100.00Combined rate for residential properties

Note: These rates apply to Class II residential properties for the current levy year. Municipal rates vary significantly by location - some areas have no municipal tax while others may have higher rates. Properties in incorporated towns or cities will have additional municipal levies. Special assessment districts for fire protection, libraries, or other services may add additional charges. Contact the Summers County Assessor's office at (304) 466-7100 for rates specific to your property location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Summers 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 Summers County are additional property tax assessments issued when there are changes in property ownership, value, or use that occur after the annual assessment roll is completed. Common triggers include new construction completion, major renovations that increase property value, changes in property classification, or corrections to previous assessments.

When supplemental taxes are issued, they are calculated based on the difference between the old and new assessed values, multiplied by the applicable tax rate, and prorated for the portion of the tax year remaining. For example, if a $50,000 home addition is completed in January and increases your assessed value by $30,000, you would owe supplemental taxes on that $30,000 increase for the remaining months of the tax year. The supplemental bill would be approximately $300 (using a 1% effective rate) for the full year, prorated based on when the improvement was completed.

Example Calculation

Here are three property tax calculations for Summers County residential properties, assuming base combined rates and common tax credits:

$300,000 Market Value Home:

  • Assessed Value (60%): $180,000
  • Less: Homestead Exemption: -$20,000
  • Net Taxable Value: $160,000
  • Annual Tax (1% effective rate): $1,600
  • Monthly Escrow: $133

$600,000 Market Value Home:

  • Assessed Value (60%): $360,000
  • Less: Homestead Exemption: -$20,000
  • Net Taxable Value: $340,000
  • Annual Tax (1% effective rate): $3,400
  • Monthly Escrow: $283

$1,000,000 Market Value Home:

  • Assessed Value (60%): $600,000
  • Less: Homestead Exemption: -$20,000
  • Net Taxable Value: $580,000
  • Annual Tax (1% effective rate): $5,800
  • Monthly Escrow: $483

Note: These calculations use estimated effective rates. Actual rates vary by location within Summers County. The Homestead Exemption requires annual application and may increase to $40,000 pending legislation. Senior citizens and veterans may qualify for additional tax credits with proper application.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Summers County require property tax escrow accounts for borrowers with less than 20% equity. Your lender collects monthly property tax payments along with your mortgage payment and holds these funds in an escrow account. The lender pays your property taxes directly to Summers County when they become due in September and March.

Lenders typically collect slightly more than the estimated annual tax amount to ensure sufficient funds are available, as property taxes can increase year-to-year. You'll receive an annual escrow analysis showing the account activity and any adjustments needed to your monthly payment. If your property taxes increase significantly due to reassessment or rate changes, your lender may require you to make up any escrow shortage over 12 months in addition to the increased monthly payment. Property owners should verify that their lender pays taxes on time, as you remain ultimately responsible for timely payment even when using escrow.

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 Summers County? A: Property taxes are due in two installments: September 1st for the first half and March 1st of the following year for the second half. Interest accrues on delinquent taxes starting October 1st and April 1st respectively.

Q: What tax credits are available and how do I apply? A: The primary credit is the Homestead Exemption ($20,000 off assessed value), which requires annual application to the County Assessor. Additional credits may be available for seniors, veterans, and disabled individuals. All credits require separate applications with supporting documentation and are not automatic.

Q: How does the Homestead Exemption work? A: The Homestead Exemption reduces your property's assessed value by $20,000 for tax calculation purposes (potentially increasing to $40,000). It also caps annual assessment increases to protect against rapid property value growth. You must apply annually with the Summers County Assessor's office and the property must be your primary residence.

Q: How often are properties reassessed? A: West Virginia law requires properties to be appraised every three years, though market conditions may trigger more frequent revaluations. You'll receive notice of any assessment changes and have the right to appeal within 30 days.

Q: What are the penalties for late payment? A: Interest accrues on unpaid taxes starting October 1st for first-half payments and April 1st for second-half payments. Additional penalties may apply for significantly delinquent accounts, and properties can eventually be subject to tax sale.

Q: Can I pay property taxes online? A: Contact the Summers County Sheriff's office at (304) 466-7114 for current online payment options and accepted payment methods.

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary within Summers County based on municipal boundaries, school districts, and special assessment districts. Properties in incorporated areas pay additional municipal taxes, and some areas have special levies for fire protection, libraries, or other services.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Summers County Board of Equalization and Review within 30 days of receiving your assessment notice. Contact the County Assessor's office at (304) 466-7100 for appeal forms and procedures.

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
Assessor's Officesummerscountywv.gov
06
Tax Doc
Property Tax - West Virginia Tax Divisiontax.wv.gov
07
Tax Doc
article 6b. homestead property tax exemption.wvlegislature.gov
08
Informal Guidelines for Implementing Public Education Bills ...wvde.us
09
Tax Doc
Property Tax Exemptions - West Virginia Tax Division - WV.govtax.wv.gov
10
Tax Doc
WEB Tax Inquirywaynecountywv.us
All sources verified as of 2025 Tax Year

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