The data presented for the 2012 tax year were obtained in January fo 2012. Subsequent to those assessments, the Board of Equalization and Review reduced assessments across the board for all residential property in the county.
Because of these reductions the updated 2012 tax year data would not reflect the assessor's actual opinion of appraised value but the County Commission's opinion of what fair assessments for the 2012 tax year, as compared to other counties in West Virginia, and since I do not have knowlege of how the across-the-board reductions were affected, I've left the original 2012 tax year data on the site. Any changes that were affected as a result of appeals to the Board of Equalization and Review would not be reflected in these data.
I have requested 2013 tax year data but have not received approval from the newly elected county assessor.
Please Note: Data on this site are presented for reference purposes only.
As always, you should obtain official copies of your review documents from the Assessor's office.
Those familiar with the way properties are assessed in West Virginia will likely get the ironic joke in that greeting, but do you - Joe Q. Public - get it? If you don't yet, that's alright, as this site is intended to help enlighten you to the mysterious world of property assessment and help ensure the "Welcome Stranger" joke isn't at your expense.
Welcome to MonFairAssessments.org - a free website connecting various pieces of publicly available information - a site highlighting issues with how the Monongalia County Assessor's Office, until the 2012 tax year, violated the both the U.S. Constitution and W.Va. Constitution and State Code by unfairly and inequitably assessing citizens properties when they purchased or built a home.
Starting in the 2012 tax year, the Monongalia County assessor has contracted an outside appraisal service to perform a majority of residential and commercial property appraisals. Based on my own review of the 2012 tax yea datar, the appraised values shown on this site are, on average, about 10% lower than actual market value on the date they were appraised (July 1, 2011) and the precision of appraised values is about as good as could be expected from a mass appraisal model. The old assessor, who failed to assess property correctly for over a decade but managed to "cheat" to pass auditing by the Tax Department (by sales-chasing), is no longer in office. Let's hope the newly elected assessor decides to perform his primary duty and assess property accurately and fairly as required by law.
As always, remember that the data presented on this site is a snapshot as of February 2, 2012. To get the data that were used to prepare you tax ticket in the 2012 tax year you have to visit the assessor.
The Fourteenth Amendment to the United States Constitution guarantees equal protection of the laws to all citizens. "No State shall ... deny to any person within its jurisdiction the equal protection of the laws."
Article X of the West Virginia Constitution requires that taxation be “equal and uniform” and property be taxed in proportion to its value. "Subject to the exceptions in this section contained, taxation shall be equal and uniform throughout the state, and all property, both real and personal, shall be taxed in proportion to its value to be ascertained as directed by law. No one species of property from which a tax may be collected shall be taxed higher than any other species of property of equal value"
West Virginia State Code §11-1C-9 provides a metric to measure the equality of assessment for a species of property. This metric is the ratio of the assessed value (60% of the appraised value) to the market value of that particular species of property. If this ratio is less than 0.6 the Tax Commissioner is responsible for directing the assessor responsible for assessing the species to make adjustments necessary to arrive at a ratio of 0.60 (median ratio of assessor's appraisals to market sale prices must be 1:1) and, upon failure of the assessor, to take steps to remedy the deficiency.
West Virginia State Code §11-3-1 requires that property be assessed at its true and actual value and that value be ascertained by the free market.
West Virginia State Code §11-1-2 requires the Tax Commissioner to see that laws concerning assessment of property are faithfully enforced and the responsibility to supervise county assessors and, in the case where an assessor fails to discharge his duties imposed upon him by law, to enforce penalties provided by law which include removing the assessor fom office.
West Virginia State Code §11-1-5 requires the Tax Commissioner to report misconduct or neglect of official duty by a county assessor to the circuit clerk and prosecuting attorney of that county and that court is required to investigate these charges. In the case the county assessor be convicted of charges of negligence or misconduct that he be removed from office.
The owner of this site is confident that the data presented are identical to that supplied by the WV Tax Department through a Freedom of Information Act request. However, the owner would insist that anyone expressing an interest in utilizing this data or information presented on this site for legal purposes obtain copies of Residential Review Documents from the Monongalia Assessor's office and review official documents referenced from the site.