Greenbrier County Assessor’s Office

Joe Darnell

Joe Darnell, Greenbrier County Assessor

Joe Darnell, Greenbrier County Assessor
jdarnell@assessor.state.wv.us
912 Court Street North, Lewisburg, WV 24901

The County Assessor is an elected office with a term of 4 years. The assessor’s primary responsibility is the appraisal of real estate and personal property, and the management of tasks associated with county taxes.

All property shall be appraised annually as of the first day of July at its true and actual value. The assessor shall obtain from every person who is liable to assessment a full and correct description of all personal property. Assessors are required to visit all real estate at least once every three years but all property is to be at market value on an annual basis. The assessor shall finish the work of assessment and complete the land and personal property books not later than the 30th day of January.

Land and personal property books are to be completed in time to submit to the Board of Equalization and Review no later than the first day of February of that assessment year. The assessor and assistants shall attend the Board of Equalization and Review and render any possible assistance in connection with the valuation of property.

The assessor shall annually, not later than the third day of March, furnish to the Recorder or Clerk of Cities and Towns, Secretary to the Board of Education, State Board of Education, and the County Commission, along with Public Utilities, certification of the assessed values for the current year. The levying bodies are required to use these values to prepare their budget estimates and lay the levies. Once levy rates are certified to the Auditor, they are certified to the Assessor and are entered into the computer to allow the Sheriff to print tax tickets. Assessors determine values and in turn, the levies set by levying bodies, including excess levies, determine tax revenue.

Interactive Tax Map and Property Search

Search Parcels by Parcel ID, Owner and Address.
View and Print Maps containing Greenbrier County parcels, roads, hydrography, soils and aerial imagery. View parcel’s Parcel ID, Owner, legal description, neighborhood, deed book and page, appraised land value, appraised building value and appraised total by clicking on the parcel with the select tool. To measure area or distance use the Measure feature in the Task List drop down menu on the upper right corner.


For additional Mapping or GIS information please contact:
Tonya Brown-Head of GIS Mapping
email
304-647-6645
Or
Debbie Bowman-GIS Coordinator
email
304-647-6659

Click on the banner below to view and pay tax bills through the Greenbrier County Sherriff’s Tax Office.

Homestead Exemption

If you are 65 years or older, or are permanently and totally disabled, you may file for Homestead Exemption. Homestead Exemption allows for a $20,000 exemption of the assessed value of owner-occupied property. The applicant must have occupied the property for more than six months prior to the date of application and have been a resident of West Virginia for the two consecutive tax years prior to the tax year of application. Homestead Exemption is continuous, meaning the eligible taxpayer does not need to reapply every year, unless for a mobile home classified as personal property. Proof of age or proof of permanent and total disability are required. Homestead Exemption forms are available online or in the Assessor’s Office and are due December 1.
Homestead/Disability Exemption Form (PDF) (Must be signed and submitted with proof of age or total permanent disability.)

Farm Use Vehicles

Greenbrier County Assessor’s Office
Farm Use Sticker Guidelines & Legal Requirements

(Based on West Virginia Code §17A-3-2)

What Is a Farm Use Sticker?

A Farm Use Sticker allows certain vehicles used exclusively for farming to operate on public roads without regular registration or license plates, under strict conditions defined by West Virginia law.

Who Qualifies?

You may be eligible for a Farm Use Exemption Certificate and sticker if:

  • You own or lease land in Greenbrier County used for farming.
  • The vehicle is used strictly for agricultural or horticultural purposes.
  • The vehicle is operated only:
    • On your land
    • Between tracts of farm land (up to 35 miles apart)
    • To/from a repair shop
    • To deliver farm produce or livestock up to 35 miles from the farm

What Is NOT Allowed?

The following are not permitted:

  • Using the vehicle on public roads for personal errands or non-farm purposes
  • Operating at night (sunset to sunrise), unless:
    • The vehicle is a Class A with a valid inspection sticker, and
    • Travel is between farm tracts within 35 miles
  • Using the vehicle for any business that is not directly farm-related
  • Failing to display proper markings or the exemption certificate

Display Requirements

To qualify for exemption, your vehicle must display:

  • The words “FARM USE”
    • In at least 10-inch letters on both sides, or
    • On plates with at least 2-inch letters on both front and back
  • A valid Farm Use Exemption Certificate on the lower driver’s side windshield

Farm Use Exemption Certificate Details

  • Issued annually by the Greenbrier County Assessor’s Office
  • Requires proof that the vehicle is assessed as Class I Personal Property
  • Certificate Fee: $2.00

Insurance Notice

This exemption does not exempt you from maintaining insurance required by WV Code §17D-1-1 if the vehicle is used on public roads.

July 1– Taxes are assessed to owner of record on July 1 for real and personal property.
July 15– Sherriff required to mail all tax tickets by.
September 1– First half taxes are due to the Sheriff’s Tax Office to receive the 2.5% discount.
September 1– Managed Timberland applications are due to the State Tax Department.
October 1– Personal Property Assessment returns are due in the Assessor’s Office.
September 1– Farm Status Valuations are due in the Assessor’s Office.
September 1– Business/Commercial Personal Property Assessment returns are due in the Assessor’s Office.
December 1– Homestead Exemption applications are due.
January 31– Appeals to Assessor on value must be completed. Dates set for Board of Equalization and Review.
February– Board of Equalization and Review meets to hear appeals of value. Appointments are required.
March 1– Second half of taxes are due to the Sheriff’s Tax Office to receive 2.5% discount.
April 30– Last day to pay taxes without penalty.[/text_output]

Property taxes can now be paid online with a credit or debit card. There will be a processing fee of 2.95% (minimum $2.00) that will be charges in addition to the tax amount. This fee is charged by the credit card processor. Taxes may be paid at WV Property Taxes .  If you have any questions to problems, please contact the Chief Tax Deputy at 304-647-6610. Beginning October 23, 2013, delinquent real estate taxes must be paid by cashier check, money order, certified check or United States currency. Credit card payments for 2012 real estate taxes will not be accepted, either online, by phone, or in person.

Interactive Tax Map

Pay Tax Bill

View Tax Bill

Dog tags/license Pay here

Pay tax bill here