Business Personal Property

Taxscribe for West Virginia Business Owners & CPAs

Modern personal property tax filing for West Virginia — prepare your return in minutes, import fixed assets, and e-file to participating jurisdictions or email a print-ready PDF to your local assessor.

What is Business Personal Property tax?

All property that is not defined or taxed as real estate or real property and is used for business purposes is considered to be business personal property.

Who should file Business Personal Property?

Corporations, partnerships, and sole proprietors that own personal property on July 1st should file a return.
Filing deadline
Returns should be filed as soon as possible after July 1st but no later than September 1st.
Late penalty
Filing late or failure to file may result in a penalty of $25-$100

When you should file:

Returns should be filed as soon as possible after July 1st but no later than September 1st.

Extensions:

Ask your county assessor if a filing extension may be granted. Some counties do not offer an extension, while others may require a written request by September 1st.

Exemptions:

  • Agriculture tangible personal property
  • Property used for divine worship
  • Property belonging to, or held in trust for, colleges, seminaries academies and free schools, if used for educational, literary or scientific purposes.
  • Property belonging to, or held in trust for, colleges or universities located in West Virginia, or any public or private nonprofit foundation or corporation which receives contributions exclusively for such college or university used for educational purposes.

Important Notes About Business Personal Property:

  • Filing late or failure to file may result in a penalty of $25-$100
  • All questions should be directed to your local assessor

Coverage

How Taxscribe works in West Virginia

Taxscribe supports Business Personal Property filing across West Virginia. Where your jurisdiction participates in Taxscribe's e-file program, you can submit directly; elsewhere, generate a print-ready PDF and email or mail it to your local assessor. Contact us to see if your jurisdiction participates.