Duties of the assessor of Berkeley County include establishment of values of all property, real and personal, in the County. Every three years the Assessor must complete an appraisal countywide and determine fair market value of the property in each jurisdiction. Excluding from this is special valuation provided for farmland and managed timberland. Also July 1, Personal Property Assessment forms a
re mailed to taxpayers to be completed and returned by October 1. It is the legal responsibility of every property owner to report his or her personal property to the Assessor's office each year. The Assessor maintains, as official records, County tax maps of the entire county, which indicate all property and lot lines, set forth in dimensions or areas, and identify the respective parcels or lots by numbers, so ownership of parcels can be used as a reference to the appropriate records. The Berkeley County Assessor's office also is responsible for enrolling citizens of Berkeley County up for Homestead Exemption. West Virginia state law provides for a homestead exemption for the first $20,000 of assessed value. A homestead is utilized when occupied by the owner thereof exclusively for residential purposes, and when such owner is 65 years of age or older or is certified as being permanently and totally disabled. A resident qualifies if they will be age 65 before June 30 of the following year. Colston, Thornton Henshaw, David Stuckey, James T. Guinn, David Dodd, Charles H. Miller, Henry S. Butts,
John D. Collins L. Niceley, James A. Gageby, Otho Williams, Martin L. Payne, Ellis Ellis, John W. Dodd, Harry E. Johnson, John H. Riner, Robert W. Perry, W. Strong Lewis, Harwood Burkhart, Arthur H. Stuckey, John R. Crowl, J. Wesley McDonald, James. Edwards, Mearle Spickler, Evelyn Fink, Preston Gooden, Patricia A. Kilmer, Gearl Raynes, Larry Hess.
