Boone County, West VirginiaProperty records & tax offices
Links open the listed public-office or service-provider website in a new tab. This directory does not collect payments.
Find the right property record
Use the property portal for ownership and assessed value, the collector for a bill or balance, and the map for parcel location. Have the address, owner name, or parcel number ready.
Tax bills & filing dates
These are the dates and qualifications recorded in the directory. Confirm your tax year and current deadline with the official office and your property’s notice.
- Tax bill mailing
- July 15, 2026 — Boone County's official Assessor page lists July 15 as the annual tax-statement mailing date.
- Payment deadline
- For 2026: first-half taxes are due September 1, 2026 for the 2.5% discount and become delinquent October 1, 2026; second-half taxes are due March 1, 2027 for the 2.5% discount and become delinquent April 1, 2027.
- Assessment appeal
- January 2026 informal review by the Assessor; Boone County's Board of Equalization and Review meets during February 2026 to hear value appeals, with appointments required. Appeals of a denied homestead application must be made to the county commission within 30 days of denial notice.
Exemptions & appeals
View exemption application (opens in a new tab)Exemption filing
December 1, 2026 — Boone County states applications must be made by December 1 following the July 1 assessment date.
Senior relief
West Virginia homestead exemption: an owner age 65 or older or permanently and totally disabled, who satisfies the statutory residency and owner-occupied-primary-residence requirements, may deduct the first $20,000 of assessed homestead value. Eligible lower-income seniors may also claim the West Virginia Senior Citizens Tax Credit after paying property tax and filing the required state tax forms; income limits and current forms are administered by the WV Tax Division.
Valuation limits
No local annual valuation cap was published. West Virginia property is generally classified and assessed at 60% of fair market value (Class II owner-occupied residential; Classes III/IV other property), with levy rates set by the authorized levying bodies. The $20,000 homestead exemption is a deduction from assessed value for eligible owners, not a valuation-growth cap.
For a valuation appeal, use the appeal date in the tax and filing section above. Keep your notice, supporting evidence, and proof of submission.
More exemption & appeal guidance →