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 Greenbrier County Assessor's Office.
Effective rate
no single countywide effective rate is published; West Virginia levy rates vary by taxing district and property class. The Assessor applies the statewide formula of 60% of fair-market value as assessed value, then the levying bodies' rate.
Statement mailing
July 15, 2026 — Greenbrier County's official Assessor page lists July 15 as the date the Sheriff must mail all tax tickets.
Payment deadline
For 2026: first-half taxes are due by September 1, 2026 for the 2.5% discount and become delinquent October 1, 2026; second-half taxes are due by March 1, 2027 for the 2.5% discount and become delinquent April 1, 2027; delinquent taxes accrue 9% annual interest and taxes unpaid after April 30, 2027 may be published with additional fees.
Valuation protest
January 31, 2026 — appeals to the Assessor on value must be completed; the county commission's Board of Equalization and Review meets during February 2026 to hear valuation appeals, generally by appointment.
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.