2026 fiscal calendar
Know the tax date before it becomes a penalty date.
Tax bills, payment rules, and valuation-review windows are controlled by the local jurisdiction and the governing state framework. The verified record below separates published figures from dates that require confirmation with Braxton County Assessor.
Effective rate
Braxton County levy rates vary by taxing district and property class; the Assessor publishes the 60% assessed-value formula rather than one effective countywide rate.
Statement mailing
July 15, 2026 — Braxton County Sheriff Tax Office states taxes come out and can begin being paid July 15 each year.
Payment deadline
For the 2026 West Virginia property-tax cycle: tax tickets are mailed beginning July 15, 2026; first-half taxes are payable September 1, 2026 and become delinquent October 1, 2026; second-half taxes are payable March 1, 2027 and become delinquent April 1, 2027. A 2.5% discount applies when each installment is paid by its due date.
Valuation protest
January 31, 2026 is the last day for the Assessor to revise assessments; the Board of Review and Equalization meets February 1–28, 2026. An October Board of Assessment and Appeals hearing requires application by February 20.
Critical payment warning
Do not assume a grace period.
The verified county 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 the published payment deadline as a hard operational date and retain your receipt or confirmation number.
Read the calendar in order
From assessment to collection
1. Valuation 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.
2. Statement and account review
Match the tax statement to the parcel or account number and confirm exemptions, assessed value, taxing units, credits, and balance.
3. Payment 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.