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Basic Business Information
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BASIC BUSINESS INFORMATION
(PP11) BUSINESS NAME AND MAILING ADDRESS
ACCT#
This business is in the County of:
District of:
Town/City of:
Business Name
Business Phone
Business Address
Street Address
City
State / Province / Region
ZIP / Postal Code
Federal Employers Identification Number (FEIN):
BUSINESS REGISTRATION ACCOUNT ID:
Is the Primary Owner Name and Address the same as above?
Yes
No
Primary Owner Name
*
First
Last
Primary Owner Phone:
Primary Owner Mailing Address
Street Address
City
Alabama
Alaska
American Samoa
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Guam
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Northern Mariana Islands
Ohio
Oklahoma
Oregon
Pennsylvania
Puerto Rico
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
U.S. Virgin Islands
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Armed Forces Americas
Armed Forces Europe
Armed Forces Pacific
State
ZIP Code
(PP51) AGENT OR PREPARER'S NAME AND ADDRESS
Agent/Preparer's Name:
First
Last
Agent/Preparer's Phone:
Place Where Records are kept's Phone Number:
Agent/Preparer's Address:
Street Address
Address Line 2
City
State / Province / Region
ZIP / Postal Code
Afghanistan
Albania
Algeria
American Samoa
Andorra
Angola
Anguilla
Antarctica
Antigua and Barbuda
Argentina
Armenia
Aruba
Australia
Austria
Azerbaijan
Bahamas
Bahrain
Bangladesh
Barbados
Belarus
Belgium
Belize
Benin
Bermuda
Bhutan
Bolivia
Bonaire, Sint Eustatius and Saba
Bosnia and Herzegovina
Botswana
Bouvet Island
Brazil
British Indian Ocean Territory
Brunei Darussalam
Bulgaria
Burkina Faso
Burundi
Cabo Verde
Cambodia
Cameroon
Canada
Cayman Islands
Central African Republic
Chad
Chile
China
Christmas Island
Cocos Islands
Colombia
Comoros
Congo
Congo, Democratic Republic of the
Cook Islands
Costa Rica
Croatia
Cuba
Curaçao
Cyprus
Czechia
Côte d'Ivoire
Denmark
Djibouti
Dominica
Dominican Republic
Ecuador
Egypt
El Salvador
Equatorial Guinea
Eritrea
Estonia
Eswatini
Ethiopia
Falkland Islands
Faroe Islands
Fiji
Finland
France
French Guiana
French Polynesia
French Southern Territories
Gabon
Gambia
Georgia
Germany
Ghana
Gibraltar
Greece
Greenland
Grenada
Guadeloupe
Guam
Guatemala
Guernsey
Guinea
Guinea-Bissau
Guyana
Haiti
Heard Island and McDonald Islands
Holy See
Honduras
Hong Kong
Hungary
Iceland
India
Indonesia
Iran
Iraq
Ireland
Isle of Man
Israel
Italy
Jamaica
Japan
Jersey
Jordan
Kazakhstan
Kenya
Kiribati
Korea, Democratic People's Republic of
Korea, Republic of
Kuwait
Kyrgyzstan
Lao People's Democratic Republic
Latvia
Lebanon
Lesotho
Liberia
Libya
Liechtenstein
Lithuania
Luxembourg
Macao
Madagascar
Malawi
Malaysia
Maldives
Mali
Malta
Marshall Islands
Martinique
Mauritania
Mauritius
Mayotte
Mexico
Micronesia
Moldova
Monaco
Mongolia
Montenegro
Montserrat
Morocco
Mozambique
Myanmar
Namibia
Nauru
Nepal
Netherlands
New Caledonia
New Zealand
Nicaragua
Niger
Nigeria
Niue
Norfolk Island
North Macedonia
Northern Mariana Islands
Norway
Oman
Pakistan
Palau
Palestine, State of
Panama
Papua New Guinea
Paraguay
Peru
Philippines
Pitcairn
Poland
Portugal
Puerto Rico
Qatar
Romania
Russian Federation
Rwanda
Réunion
Saint Barthélemy
Saint Helena, Ascension and Tristan da Cunha
Saint Kitts and Nevis
Saint Lucia
Saint Martin
Saint Pierre and Miquelon
Saint Vincent and the Grenadines
Samoa
San Marino
Sao Tome and Principe
Saudi Arabia
Senegal
Serbia
Seychelles
Sierra Leone
Singapore
Sint Maarten
Slovakia
Slovenia
Solomon Islands
Somalia
South Africa
South Georgia and the South Sandwich Islands
South Sudan
Spain
Sri Lanka
Sudan
Suriname
Svalbard and Jan Mayen
Sweden
Switzerland
Syria Arab Republic
Taiwan
Tajikistan
Tanzania, the United Republic of
Thailand
Timor-Leste
Togo
Tokelau
Tonga
Trinidad and Tobago
Tunisia
Turkmenistan
Turks and Caicos Islands
Tuvalu
Türkiye
US Minor Outlying Islands
Uganda
Ukraine
United Arab Emirates
United Kingdom
United States
Uruguay
Uzbekistan
Vanuatu
Venezuela
Viet Nam
Virgin Islands, British
Virgin Islands, U.S.
Wallis and Futuna
Western Sahara
Yemen
Zambia
Zimbabwe
Åland Islands
Country
Is the physical location of business in West Virginia the same as the mailing address above?
Yes
No
Physical Location of the Business:
*
Street Address
City
Alabama
Alaska
American Samoa
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Guam
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Northern Mariana Islands
Ohio
Oklahoma
Oregon
Pennsylvania
Puerto Rico
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
U.S. Virgin Islands
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Armed Forces Americas
Armed Forces Europe
Armed Forces Pacific
State
ZIP Code
Agent or Preparer's Email:
Return is to be filed by all non-utility businesses; incorporated and unincorporated, except Railroad, Telegraph and Express Companies, Telephone Companies, Pipe Line, Car Line Companies and other Public Utility Companies. The Law provides that every incorporated or unincorporated Company, foreign or Domestic liable to taxation shall make a report of his property, in writing, to the Assessor whether called upon by the assessor or not. West Virginia Code Chapter 11, Article 3, Section 12, and Chapter 11, Article 3, Section 15 as amended.
PERSONAL PROPERTY NOT OWNED
- lf you have possession, charge or control of any personal property as executor, administrator, guardian, committee, trustee, receiver, bailee, agent, attorney or in any representative or fiduciary capacity, you must file a separate report with the assessor. Banks, Realtors, Property Managers o.r others in charge of leasing or renting real estate are required to make a complete list of all furniture, fixtures and other personal property and an itemized list of the items.
(PP13) Report of Property You Lease From Others
This space is provided for the reporting of property "in charge of but not owned by" the entity completing this form (as Agent, Bailee, Lessee or other representative capacity) such as, but not limited to, leased machinery, business or data processing equipment, vending machines, etc. Indicate the name and address of owner, the property leased, the gross annual rent, estimated value. Attach additional sheets if needed.
List
NAME, ADDRESS AND TELEPHONE NUMBER OF PROPERTY OWNER
TYPE OF PROPERTY
GROSS ANNUAL RENT
ESTIMATED VALUE
ASSESSOR'S USE
REAL ESTATE
List Real Estate situated in this county as required. The value estimate is your opinion of market value as of July I, this year.
List
ITEM I - DESCRIPTION SHOWN ON LAND BOOKS OR TAX STATEMENTS
SURFACE Only (,/)
MINERAL Only (,/)
In FEE(,/)
QUANTITY IN ACRES
OWNER'S VALUE LAND
OWNER'S VALUE BLDGS
TOTAL OWNER'S VALUE
ASSESSOR'S USE
ITEM 2 - If you have added or deleted buildings (if deleted, identify as such) whereby the value of the real property has been altered by more than $1,000 since last return, describe the improvement or deletion and the location. Owner's value should reflect both material and labor. If work is in progress on July 1 of this year, then report on Schedule E.
List
DESCRIPTION OF IMPROVEMENT OR DELETION
LOCATION
OWNER'S VALUE
ASSESSOR'S USE
(PP13 or PP17) BUILDINGS ON LEASED LAND
Building permanently fixed or intended for permanent fixture to land which is not owned by entity which owns the building(s). The lease must be a contract which transfers all or part of the right to use of the land, exclusion and disposition from owner to tenant in exchange for a promise to pay rent.
List
NAME AND ADDRESS OF LAND OWNER
OWNER'S VALUE BUILDING
ASSESSOR'S USE
Note: Other leasehold improvements, to be reported on SCHEDULE A, are improvements and/or additions exclusive of buildings, to leased property which, have been made by the lessee.
(PP13 or PPl7) SCHEDULE A MACHINERY, EQUIPMENT, FURNITURE AND LEASEHOLD IMPROVEMENTS
Enter all property owned with the acquisition cost by year installed. Begin with the current year and each previous year, as required. Acquisition cost, including the cost of machinery, equipment, furniture and fixtures intended for rent or lease, is defined as 100 percent of the cost new as shown by books and records and is to include freight, installation charges, trade-ins, federal tax allowances and credit. If equipment was purchased in one year and installed in the following year, the full cost is reportable in the year installed.
PROPERTY OWNED AND STILL IN USE BUT WHICH HAS BEEN FULLY DEPRECIATED OR WRITTEN OFF BUT STILL IN POSSESSION BY THE TAXPAYER MUST BE REPORTED.
Machinery and Equipment which has been fully depreciated and is no longer in use as part of a production process should be reported in "Schedule G."
Property which is intended for rent or lease must be reported at 100 percent of acquisition cost regardless of period of rent.
IF LEASEHOLD IMPROVEMENTS ARE REPORTED, PLEASE INCLUDE A BRIEF DESCRIPTION OF THE ITEMS TO ASSURE THEY ARE NOT VALUED ASP ART OF THE REAL PROPERTY.
MACHINERY & EQUIPMENT
Year Purchased
Acquisition Cost
Owner's Value
Assessor's Use
FURNITURE & FIXTURES
Year Purchased
Acquisition Cost
Owner's Value
Assessor's Use
LEASEHOLD IMPROVEMENTS
Year Purchased
Acquisition Cost
Owner's Value
Assessor's Use
COMPUTER EQUIPMENT
Year Purchased
Acquisition Cost
Owner's Value
Assessor's Use
West Virginia Code Chapter 11, Article 6J provides that the value of servers and tangible personal property directly used in a high-technology field or an Internet advertising business shall be its salvage value. The terms "high-technology business" and "Internet advertising business" are defined in West Virginia Code §11-15-911. In order to receive salvage valuation treatment the high-technology business activity or Internet advertising business activity of the company must be the primary business activity and not a secondary or incidental activity of the company.
SERVER EQUIPMENT
Acquisition Cost
Owner's Value
Assessor's Use
SCHEDULE B (PP13 OR PP17) INVENTORY, CONSIGNED INVENTORY, PARTS, SUPPLIES
Taxpayer is to report all consigned goods, all inventory and merchandise, including parts, for resale; and all supplies and parts held for owner's use, in warehouse or in storage. Dealers of new and used motor vehicles, motorcycles, RV's, trailers, motor boats, mobile homes and manufactured homes are to attach the Rental Inventory Worksheet in lieu of Schedule B.
COST OF INVENTORY AS OF JULY 1
ADDRESS OF CONSIGNORS OR FUTHER DESCRIPTION
ACQUISITION COST
OWNER'S VALUE
ASSESSOR'S USE
INVENTORIES CONSIGNED TO YOU
ADDRESS OF CONSIGNORS OR FUTHER DESCRIPTION
ACQUISITION COST
OWNER'S VALUE
ASSESSOR'S USE
PARTS HELD FOR OWNER'S USE
ADDRESS OF CONSIGNORS OR FUTHER DESCRIPTION
ACQUISITION COST
OWNER'S VALUE
ASSESSOR'S USE
SUPPLIES HELD FOR OWNER'S USE
ADDRESS OF CONSIGNORS OR FUTHER DESCRIPTION
ACQUISITION COST
OWNER'S VALUE
ASSESSOR'S USE
TOTALS:
ACQUISITION COST
OWNER'S VALUE
ASSESSOR'S USE
The Warehouse Freeport Tax Amendment of 1986 provided that, "Personal property which is moving in interstate commerce through or over the State of West Virginia, or which was consigned to a warehouse, public or private, within the State from outside the State for storage in transit to a final destination outside the State, whether specified when transportation begins or afterward, shall be exempt from ad valorem taxation. Provided, that property shall be deprived of such exemption if a new or a different product is created.
Personal property of inventories of natural resources shall not be exempt from ad valorem taxation unless required by paramount federal law. Such exemption shall not apply to inventories of natural resources held for the manufacturing and sale of energy."
If you have reported assets on "Schedule B" which you believe are exempt under the Freeport Amendment, enter the dollar value of the assets at 100 percent of acquisition cost.
ACQUISITION COST
OWNER'S VALUE
ASSESSOR'S USE
SCHEDULE C (PP13 OR PP17) MACHINERY & TOOLS IN PROCESS OF INSTALLATION
Machinery or tools purchased but not yet installed are reported here.
ACQUISITION COST
OWNER'S VALUE
ASSESSOR'S USE
ACQUISITION COST
OWNER'S VALUE
ASSESSOR'S USE
SCHEDULE D (PP13 OR PP17) OTHER PERSONAL PROPERTY
All other property not reported on other schedules of this return should be listed here. Other personal property may include business libraries, reference books, storage buildings, furniture and fixtures in process, household goods leased out for gain, etc. If you need additional space, please attach a list with acquisition date, acquisition cost, and owner's value. For oil and natural gas drilling rigs, please complete the supplemental schedule.
Acquisition Date
Acquisition Cost
Owner's Value
Assessor's Use
Acquisition Date
Acquisition Cost
Owner's Value
Assessor's Use
Acquisition Date
Acquisition Cost
Owner's Value
Assessor's Use
OTHER PERSONAL PROPERTY - DESCRIBE
Acquisition Date
Acquisition Cost
Owner's Value
Assessor's Use
SCHEDULE E (PP13 OR PP17) VEHICHLES (PP16), TRAILERS, BOATS, AIRCRAFT (PP13 OR PP17) & MOBILE HOMES (CA12, CA24, & PP13)
(List only those properties that are titled in the name of the business as shown on Page 1. Property you are leasing must be reported Page 1 in section titled Report of Property You Lease from Others. Properties disposed of after July 1 are taxable for the year and must be listed below.) If needed, attach additional sheets. If vehicles are assigned to company employees or officers, then provide name and address. Vehicle Identification Numbers can be found on registration card. List all vehicles such as boats, boat trailers, motorized golf carts, mobile campers, truck mounted campers, motorcycles, motor scooters, utility trailers, recreational vehicles, all terrain vehicles (ATV's), travel trailers, snowmobiles, aircraft, or personal watercraft (jet skis). Include traIlers used in Interstate Commerce. DO NOT INCLUDE VEHICLES WITH APPORTIONED PLATES.
Property Location:
Street Address
City
ZIP / Postal Code
List
TYPE
MAKE
MODEL
YEAR
MOBILE HOME DIMENSIONS OR VEHICLE ID NUMBER
TRUCK GROSS VEHICLE WGT
ACQ. DATE
ACQ. COST
OWNER'S VALUE
ASSESSOR'S USE
Or upload your Itemized Fleet Vehicle Report here
Drop files here or
Select files
Max. file size: 256 MB.
West Virginia Code Chapter 11, Article 6H provides that the value of special aircraft property shall be its salvage value. Special aircraft property is defined as "all aircraft owned or leased by commercial airlines or private carries, or any parts, materials, or items used in the construction, maintenance or repair of aircraft which are, or are intended to become, affixed to or a part of an aircraft or of an aircraft's engine or of any other component of an aircraft, used as such, by a repair station as defined under Part 145 of Title 14 of the United States Code of Federal Regulations, or any succeeding regulations issed by the Federal Aviation Administration or any successor agency." If you have reported property on "Schedule E" which you believe to be special aircraft property, enter the dollar value of the property at 100% of acquisition cost.
Acquisition Cost
Owner's Value
Assessor's Use
NUMBER OF SHEEP AND GOATS OF BREEDING AGE:
Please include a $1.00 fee for each head with this completed form.
Sheep
Goats
SCHEDULE F (PP13 OR PP17) INCOMPLETE CONSTRUCTION
Material costs for these buildings, additions or improvements which are incomplete and hence have not been assessed as real property must be reported here. A rider must be attached to this statement showing the address of such buildings by year of construction.
ACQUISITION COST
OWNER'S VALUE
ASSESSOR'S USE
SCHEDULE G (PP13 OR PP17) POLLUTION CONTROL FACILITIES
If required, provide additional copies for each location. List all pollution control facilities installed after July 1, 1973 and approved by either the Office of Water Resources or the Office of Air Quality, both of the Division of Environmental Protection, as a pollution control facility. If the pollution control facility is not on the pre-approved pollution equipment list, a letter from either the Office of Water Resources or the Office of Air Quality, as the case may be, must accompany this form.
List
LOCATION OF PROPERTY
DESCRIPTION OF PROPERTY
YEAR INSTALLED
ACQUISITION COST
ASSESSOR'S USE
OTHER INFORMATION REQUIRED WITH THIS RETURN
Type of Business Entity
Corporation
Partnership
Sole Proprietor
Description of Business Activity:
Enter Federal Employers Identification Number (FEIN):
*
Business Registration Account ID:
Please insert North American Industry Classification System Code (NAICS), if known:
Depreciation Schedule
Accepted file types: pdf, Max. file size: 256 MB.
Balance Sheet
Accepted file types: pdf, Max. file size: 256 MB.
In lieu of a balance sheet, a Profit or Loss Statement (Schedule C) from your Federal Income Tax Return may be submitted. Failure to attach these items will be grounds upon which the County Assessor may reject this return. If you need forms or assistance, contact the County Assessor.
Terms of Service
By submitting this form you do affirm that the information on this return, to the best of my knowledge and judgement, is true in all respects; that it contains a statement of all the real estate and personal property, including credits and investments belonging to the business; that the value affixed to such property is, in my opinion, its true and actual value, by which I mean the price at which it would sell if voluntarily offered for sale on such terms as are usually employed in selling such property, and not the price which might be realized at a forced or auction sale; and said business has not, to my knowledge, during the sixty-day period immediately prior to the first day of the assessment year converted any of its assets into nontaxable securities or notes or other evidence of indebtedness for the purpose of evading the assessment of taxes thereon.
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Motor Vehicle Property Tax Adjustment Credit
Home
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About Us
Linda Sumner, Assessor
Chief Deputy Assessor
Appraisers
Mapping
FAQ
What’s Happening Now
Employment Opportunities
Personal Property Business
Commercial/Business Filing Guide
Commercial/Business Form Online Filing
1232C Commercial Business Property Return
General Info
Classes of Property
Trend / Depreciation Schedules
Tax Districts
Homestead / Disability Exemption
Personal Property
Vehicles
Mobile Homes
Active Military
Dog Tax
Sheep / Goat Tax (Coyote Fund Fee)
Aircraft
Real Estate
Interactive Tax Map
Real Property Search
Farm Use Valuation
Tutorial for Real Property Search
Document Center
Links
Contact
Make Payments Online
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