H. B. 2585
By Delegates Skaff, Craig, Smith, P., Poore, Guthrie, Hunt,
Reynolds, White, Raines and Nelson, E.
(Originating in the House Committee on the Judiciary)
[March 1, 2013]
A BILL to amend and reenact §11-3-15c and §11-3-15d
of the Code of
West Virginia, 1931, as amended, relating to increasing the
time to file a petition in response to notice of an increased
assessment of certain real and personal property.
Be it enacted by the Legislature of West Virginia:
That §11-3-15c and §11-3-15d of the Code of West Virginia,
1931, as amended, be amended and reenacted to read as follows:
ARTICLE 3. PROPERTY TAX ASSESSMENTS GENERALLY.
§11-3-15c. Petition for assessor review of improper valuation of
(a) A taxpayer who is of the opinion that his or her real
property has been valued too high or otherwise improperly valued or
listed in the notice given as provided in section two-a of this
article may, but is not required to, file a petition for review
with the assessor on a written form prescribed by the Tax Commissioner. This section shall not apply to industrial and
natural resource property appraised by the Tax Commissioner.
(b) The petition shall state the taxpayer's opinion of the
true and actual value of the property and substantial information
that justifies that opinion of value for the assessor to consider
for purposes of basing a change in classification or correction of
the valuation. For purposes of this subsection, the taxpayer
provides shall provide substantial information to justify the
opinion of value by stating the method or methods of valuation on
which the opinion is based:
(1) Under the income approach, including the information
required in section fifteen-e of this article;
(2) Under the market approach, including the true and actual
value of at least three comparable properties in the same
geographic area or the sale of the subject property; or
(3) Under the cost approach, including the replacement cost or
the cost to build or rebuild the property, plus the true and actual
value of the land.
(c) The petition may include more than one parcel of property
if they are part of the same economic unit according to the Tax
Commissioner's guidelines or if they are owned by the same owner,
have the same use, are appealed on the same basis and are located
in the same tax district or in contiguous tax districts of the
county, and are in a form prescribed by the Tax Commissioner.
(d) The petition shall be filed within
five eight business
days after the date the taxpayer receives the notice of increased
assessment under section two-a of this article or the notice of
increased value was published as a Class II-0 legal advertisement
as provided in that section.
§11-3-15d. Administrative review of tangible personal property
valuation by assessor.
(a) The owner of business tangible personal property that is
valued by the assessor or the person in whose possession it is
found on the assessment date may appeal to the assessor within
eight business days after the date the notice of increased
assessment required by section fifteen-b of this article was
received by filing a petition with the assessor on a form
prescribed by the Tax Commissioner. The petition shall set forth
(1) The taxpayer's opinion of the value of the tangible
personal property; and
(2) Substantial information that justifies the opinion of
value in order for the assessor to consider the information for the
purpose of basing a change in the valuation.
(b) The assessor shall rule on each petition no later than
February 10 of the tax year.
(c) The notice of the assessor's ruling provided under this
section shall be given in the same manner as prescribed in section fifteen-h of this article.
(d) If the request of the petitioner is denied, in whole or in
part, the notice required by subsection (c) of this section shall
include the grounds for refusing to grant the request contained in
(e) This section shall not apply to tangible personal property
appraised by the Tax Commissioner as part of an industrial or
natural resource property appraisal.