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Updated 2025 Tax Year

Upshur County
Property Tax Guide

Everything you need to know about property taxes in Upshur 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
3.28% of assessed value for real estate (varies by location within county due to special districts)
1st Due
Jul 15
Exemptions
4+ Available
Section 1

How Property Tax Works

Upshur County, West Virginia operates under a property tax system that funds essential local services including public schools, county government operations, emergency services, and infrastructure maintenance. Property taxes are levied annually based on assessed values determined by the county assessor, with tax bills issued by the county sheriff's office on or after July 15 of each tax year.

The effective property tax rate for Upshur County in FY 2025 is 3.28% of assessed value for real estate properties. However, actual tax rates can vary depending on your specific location within the county due to special taxing districts, municipal boundaries, and additional levies for services like fire protection or sanitation districts. Property owners should verify their exact rate based on their property's specific tax district classification.

Property taxes in Upshur County are payable in two installments: the first installment is due September 1 of the tax year, and the second installment is due March 1 of the following year. This system helps distribute the tax burden throughout the year while providing steady funding for county operations and services.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
County General FundVariesBasic county operations and services
Board of EducationVariesPublic school funding and operations
State LevyVariesState-mandated assessments
Total Base Rate3.28%FY 2025 combined rate for real estate

Note: These rates apply to the FY 2025 tax year. Actual rates may vary by special taxing districts within Upshur County, including municipal boundaries, fire districts, sanitation districts, and other special assessment areas. Contact the Upshur County Assessor's office to determine the exact rate applicable to your specific property location.

Additional assessments may apply for:

  • Municipal services (if located within city limits)
  • Fire protection districts
  • Special improvement districts
  • Voted bond issues
Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Upshur County, property taxes are due in two installments:

First Installment
Jul 15
Delinquent after Dec 10
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 Upshur County are additional property tax assessments that occur when there are significant changes to a property during the tax year. These taxes ensure that property tax obligations accurately reflect current property values and ownership throughout the entire tax year.

Supplemental taxes are triggered by several events: change of ownership through sale or transfer, completion of new construction or major improvements, discovery of previously unreported improvements, or correction of assessment errors. When triggered, the supplemental tax is calculated based on the difference between the old assessed value and the new assessed value, prorated for the portion of the tax year remaining after the change occurred.

For example, if a property sells in January with a previous assessed value of $200,000 and is reassessed at $350,000, the new owner would receive a supplemental tax bill for the $150,000 difference in assessed value, multiplied by the 3.28% tax rate, prorated for the remaining 11 months of the tax year. This would result in an additional tax of approximately $4,510 ($150,000 × 3.28% × 11/12 months).

Example Calculation

Example 1: $300,000 Home

  • Market Value: $300,000
  • Assessed Value: $300,000 (100% of market value)
  • Less: Homestead Tax Credit (if applied): $20,000
  • Net Taxable Value: $280,000
  • Annual Tax: $280,000 × 3.28% = $9,184
  • Monthly Escrow: $765

Example 2: $600,000 Home

  • Market Value: $600,000
  • Assessed Value: $600,000 (100% of market value)
  • Less: Homestead Tax Credit (if applied): $20,000
  • Net Taxable Value: $580,000
  • Annual Tax: $580,000 × 3.28% = $19,024
  • Monthly Escrow: $1,585

Example 3: $1,000,000 Home

  • Market Value: $1,000,000
  • Assessed Value: $1,000,000 (100% of market value)
  • Less: Homestead Tax Credit (if applied): $20,000
  • Net Taxable Value: $980,000
  • Annual Tax: $980,000 × 3.28% = $32,144
  • Monthly Escrow: $2,679

Note: Tax credits shown require application and approval. Homestead credit amounts are estimates and actual credits may vary. Additional special district taxes may apply depending on property location.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Upshur County require borrowers to establish an escrow account for property tax payments, especially when the loan-to-value ratio exceeds 80%. The lender collects monthly property tax payments along with principal, interest, and insurance, then pays the county directly when taxes are due.

Escrow accounts are typically analyzed annually, with lenders reviewing actual tax bills against collected funds. If property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. Lenders must provide advance notice of escrow payment changes, usually 60 days before the new payment takes effect.

Property owners should verify that their lender pays both installments on time: September 1 for the first half and March 1 for the second half. Late payments result in interest charges starting October 1 and April 1 respectively. If you receive a tax bill despite having an escrow account, contact your lender immediately to ensure proper payment coordination and avoid unnecessary penalties.

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 Upshur County for FY 2025? A: Property taxes are due in two installments: September 1, 2024 for the first half, and March 1, 2025 for the second half. Interest accrues on delinquent taxes starting October 1, 2024 and April 1, 2025 respectively.

Q: What tax credits are available and do they require application? A: The primary tax credit available is the Homestead Tax Credit for eligible homeowners. This credit requires annual application and is NOT automatic. Contact the Upshur County Assessor's office for application forms, eligibility requirements, and deadlines.

Q: How does the Homestead Tax Credit work? A: The Homestead Tax Credit limits assessment increases on your primary residence, typically capping annual assessment growth rather than reducing market value. This credit requires filing an application with supporting documentation. It does not automatically reduce your property's assessed value but provides protection against rapid assessment increases.

Q: How often are properties reassessed in Upshur County? A: West Virginia law requires property reassessments, but the specific schedule varies by county. Contact the Upshur County Assessor's office for current reassessment schedules and appeal procedures if you disagree with your assessment.

Q: What are the penalties for late property tax payments? A: Interest begins accruing on unpaid taxes starting October 1 for the first installment and April 1 for the second installment. Additional penalties and potential tax lien procedures may apply to severely delinquent accounts.

Q: Can I pay my property taxes online? A: Contact the Upshur County Sheriff's office or visit the county website to determine available online payment options, accepted payment methods, and any associated convenience fees.

Q: Why might my tax rate be different from the 3.28% base rate? A: Your actual rate may vary due to special taxing districts including fire protection districts, municipal boundaries, sanitation districts, or special assessment areas. The 3.28% represents the base county rate, but additional levies may apply based on your property's location.

Q: How do I apply for available tax credits? A: Applications for tax credits must be submitted to the Upshur County Assessor's office. Contact them directly for current application forms, eligibility requirements, required documentation, and filing deadlines. Credits are not automatic and require annual renewal in most cases.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
State
Unaudited Financial Statements With Other ...wvbti.gov
02
Tax Doc
Property Tax Rates - West Virginia Tax Divisiontax.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
PDF TIFF Wrapperapps.irs.gov
06
Tax Doc
Property Tax Forms and Publicationstax.wv.gov
07
Informal Guidelines for Implementing Public Education Bills ...wvde.us
08
West Virginia Code | §11code.wvlegislature.gov
09
Bill Status - All Billswvlegislature.gov
10
Tax Doc
Property Tax Modernization Amendmentwvlegislature.gov
All sources verified as of 2025 Tax Year

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