Ohio County Assessor

The Assessor’s Office is mandated by West Virginia State Code §11-1C-1 to reappraise each property every three years. Our data collectors and appraisers concentrate on certain areas of the county each year. However, the other areas of the county are not forgotten we must maintain all areas of the county. This is what is referred to as the County Modifier. The County Modifier is an inflationary multiplier adjusted on a yearly basis (as mandated by the State Tax Department) to reflect current construction cost. This is applied to the base value of a home to attain RCN (replacement cost new). This may cause a slight variation (increase or decrease) in market value from year to year. This multiplier is based on information gathered during the listing of new homes.