Boone County, West Virginia property-tax payment and appeal deadlines
Tax bills, payment rules, and valuation-review windows are controlled by the local jurisdiction and the governing state framework. The reviewed record below separates published figures from items that still require confirmation with Boone County Assessor's Office.
Rate context
ConfirmBoone County levy rates vary by taxing district and property class; the Assessor publishes the 60% assessed-value formula rather than a single effective countywide rate.
Statement mailing
PublishedJuly 15, 2026 — Boone County's official Assessor page lists July 15 as the annual tax-statement mailing date.
Payment deadline
PublishedFor 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.
Valuation protest
PublishedJanuary 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.
Do not assume a grace period.
The reviewed record identifies the payment timing above but does not establish a universal penalty schedule for this page. Late charges, interest, collection costs, tax-sale procedures, and lien or foreclosure timelines can depend on state law and the local collector’s process. If the deadline is close or a balance is delinquent, contact the tax collector directly and request the current payoff amount in writing.
Treat a published payment deadline as a hard operational date and retain your receipt or confirmation number.
From assessment to collection
01Valuation and notice
Review the assessment notice as soon as it arrives. The protest window may run from the notice date rather than from the payment due date.
02Statement and account review
Match the tax statement to the parcel or account number and confirm exemptions, assessed value, taxing units, credits, and balance.
03Payment confirmation
Use the official collector channel, then save the receipt, transaction reference, and date posted. A bank submission is not always the same as a county posting date.