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Excess Fire Levy

INFORMATION ABOUT YOUR REAL AND PERSONAL PROPERTY TAXES REGARDING THE EXCESS FIRE LEVY

 

The excess fire levy is assessed on all tax tickets, whether real or personal property.

Example of owner occupied (Class-2) Real Property in Town District appraised at $100,000 (assessed at 60%) $60,000.

Appraised Value

 

Assessed Value

Fire Levy

Fire Levy Tax Amount

$100,000

X   60%

$60,000

9.00 cents

$54.00

 

 

 

Per $100 Assessment

 

 

Example of (class 3) property in Town District appraised at $100,000 (assessed at 60%) $60,000.

Appraised Value

 

Assessed Value

Fire Levy

Fire Levy Tax Amount

$100,000

X   60%

$60,000

18.00 cents

$108.00

 

 

 

Per $100 Assessment

 

 

Example of (class 4) personal property vehicle in a Municipality appraised at 24,000 (assessed at 60%) $14,400.

Appraised Value

 

Assessed Value

Fire Levy

Fire Levy Tax Amount

$24,000

X   60%

$14,400

18.00 cents

$25.92

 

 

 

Per $100 Assessment

 

 

If you have signed up for either the Homestead or Disability exemption and the assessment of your residence is under the $20,000 exemption, then you will not owe taxes on this parcel.  If your assessment is over the $20,000 exemption, you will have to pay based on the assessed amount over the exemption, times the Class 2 levy rate for your district. 

For example:   John Doe’s residence located in Town District, is assessed at 25,000. Mr. Doe is homestead exempt, how much will he owe?

Total Assessment

Less Homestead Exemption

Taxable Value

Class 2 Fire Levy

for Town District

Fire Levy Tax Amount

$25,000

-  $20,000

$5,000

9.00 cents

$4.50

 

 

 

Per $100 Assessment

 

 

For example:  John Doe’s residence located in Town District, is assessed at $18,500 and Mr. Doe is homestead exempt, how much will he owe?

Total Assessment

Less Homestead Exemption

Taxable Value

Taxes Due

$18,500

-  $20,000

$0

$0.00

 

The excess fire levy will be levied on each and every tax ticket unless you are exempt from property tax or under the $20,000 homestead or disability exemption.

If you have (five) tax tickets that are assessed at $20,000 each, your total tax would still be the same when you total the (five) tickets, as if you had one tax ticket in the same district totaling $100,000.

Each tax ticket that you receive will be assessed the levies above depending on your district.  The Fire Levy is applied to all tax tickets not just your residence.


Click here to read more in the article from the Beckley Register Herald.

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