Personal Property is defined by WV Code §11-5-3​ as "all fixtures attached to land, if not included in the valuation of such land entered in the proper land book; all things of value, moveable and tangible, which are the subjects of ownership; all chattels real and personal; all notes, bonds, and accounts receivable, stocks and all other intangible property.​"

Examples of tangible personal property include, but are not limited to, cars, trucks, inventory, furniture and fixtures (when used for profit), machinery and equipment, motorcycles, motorized golf carts, utility trailers, campers, above-ground swimming pools, boats, ATV's, and aircrafts.

As a resident of Fayette County, you are required by law to file a Personal Property Assessment Form for the personal property you own July 1st of each year.  If you have filed your form in the past, our office will mail you a new form each July, which must be reviewed and checked for errors or adjusted for changes.  This form should then be returned to the Assessor's Office in person or by mail no later than October 1st of the same year you received it.  Failure to file the yearly Personal Property Assessment Form will result in a $25.00 to $100.00 penalty.  If you do not receive a pre-printed form from our office in July, contact our office immediately.

The Soldiers and Sailors Civil Relief Act of 1940 exempts from property taxation the non-business Jointcolorspersonal property (tangible and intangible) owned by a person on active duty in the military or naval service who is not a West Virginia resident but who is in the State of West Virginia solely by reason of compliance with military or naval orders.

Executive Order 9-88 exempts from property taxation a motor vehicle owned in whole or in part by a person on active duty in the military or naval service who is a resident of the State of West Virginia but who is assigned to a permanent duty station location outside the State of West Virginia; when such motor vehicle is located outside the State of West Virginia on the July 1st assessment day and such location is not temporary.

If you are a resident of West Virginia and an Active Duty Military Member, please contact our office for further information on how to attain your yearly vehicle registration.

Per WV Code §19-20-2, the Assessor is to assess and collect a head tax of $3.00 on each dog within the county that is at least six months of age or older by June 30th.  You can send a check or money order made out to the Fayette County Assessor for the appropriate amount ($3.00 for each dog you own) along with your yearly assessment form.  You may also come in to our office to pay the fee.  

Dog tags are also available at our bi-annual Anti-Rabies Clinics, during which time our staff, along with veterinarian staff, make scheduled stops throughout the county to administer rabies shots (at a discounted price compared to a typical office visit) for dogs and cats, as well as allow you to pay the annual dog tax at that time. 

Mobile homes are assessed as either real estate or personal property, depending on the situation.  If you own a mobile home that is located on land owned by someone else, you must report your home information on your personal property return, which can be found on our "Forms" page, and it will be taxed as personal property.  This applies to any mobile home, including both single and double-wides.  If your mobile home is located on land that you own, then it is considered real estate and the taxes will be included on your real estate tax bill.  

If you have installed a new mobile home on your property, you can contact our office to ensure we have your information correct. 

Vehicles, boats, trailers, campers, ATVs, aircrafts, and other personal property are appraised at 60% of the National Automobile Dealers Association (NADA) low book value.  The appropriate levy rate for the area in which you live is then applied to that value to determine your taxable amount.  You should report all personal property on your annual Personal Property Assessment Form, which can be found on the "Forms" page of our website. 

If you lease a vehicle, the leasing company will report all vehicles leased under business personal property, and you will typically receive a bill from your leasing company for the taxes.  You should check with your leasing company to determine how the taxes are being paid for your vehicle.  You will also have to check with our office when renewing your vehicle registration to get the information needed to get a paid tax receipt.