Ohio County Assessor

The assessor does not set your property tax, we determine the appraised value on real and personal property. The Levying bodies (Board of Education, County Commission and municipalities: Wheeling, Bethlehem, etc) determine the levy rates. The Assessor provides the value to each levying body and they determine the levy rates. Your tax bill is then determined by taking 60% of the appraised value times the levy rates. Levy rates may increase or decrease depending of the amount of money the levying bodies require.

The Tax Year is a calendar year, but is determined by the previous July 1. Any person who owns property, (real or personal) is assessed on July 1 every year. If you own a car on July 1, you are responsible for the taxes for the entire following year. If you purchase property after July 1, the following tax year statement will have the previous owner’s name with an “in care of” with your name.