West Virginia Code of State Rules Agency 189 - Property Valuation Training And Procedures Commission
1. Purpose and Mission of Agency 189 (PVTPC)
The Property Valuation Training and Procedures Commission is a state commission in West Virginia created to:
Establish standards for property valuation in the state.
Ensure uniformity in property assessments across counties.
Provide training for assessors, county commissioners, and other officials involved in property valuation and assessment processes.
Approve assessment manuals and methodologies for appraising real property.
The Commission's goal is to ensure that property tax assessments in West Virginia are fair, accurate, and consistent.
2. Legal Authority and Background
Agency 189 is established under the authority of West Virginia Code § 11-1C-4 and West Virginia Code of State Rules which authorize the Property Valuation Training and Procedures Commission to create rules and procedures for property assessment.
This Commission is empowered to develop rules that guide how property values are determined for tax purposes, provide standards for appraisal methods, and regulate how property is classified and assessed in each county.
3. Key Functions and Responsibilities
A. Property Valuation and Assessment Standards
The Commission is tasked with ensuring that property assessments are uniform throughout the state. This includes:
Developing and approving procedures for assessing real property in West Virginia.
Ensuring consistency and accuracy in property valuation by all counties.
Reviewing and approving valuation manuals and procedures used by county assessors and officials.
The Commission ensures that property tax assessments are based on the true and actual value of the property in question, following established methods.
B. Training and Education
A significant responsibility of the Commission is to provide training programs for county assessors, tax officials, and other stakeholders involved in the property tax system. This training includes:
Valuation methodologies (such as the cost, sales comparison, and income approaches to property valuation).
Legal requirements surrounding property taxation, including state and local laws.
Assessment procedures and appraisal techniques used to determine property values.
Training ensures that officials are well-prepared to accurately assess property, comply with state regulations, and apply the correct methodologies.
C. Dispute Resolution and Review of Assessment Procedures
The Commission can also review and investigate complaints or disputes about property assessments. For example:
If a property owner believes their property has been overvalued, they can appeal to the Property Valuation Training and Procedures Commission for review.
The Commission may provide guidance, correct errors, or suggest adjustments to the county assessors’ procedures.
4. Membership and Governance
The Property Valuation Training and Procedures Commission is composed of appointed members who may include individuals from various state agencies, local government officials, and experts in property valuation. Members are typically appointed by the Governor of West Virginia or another relevant governing body, such as the West Virginia State Tax Department.
The Commission operates through a governing structure, which may include:
A chairperson who leads the Commission's activities.
Other members who contribute their expertise on property valuation, taxation, and related fields.
The Executive Director of the West Virginia State Tax Department may also play a key role in administrative tasks related to the Commission’s work.
5. Property Valuation Procedures and Guidelines
Under the rules and guidelines set by Agency 189, the PVTPC creates and approves standard procedures for property valuation, which can include:
Real Property Classification: Setting standards for classifying different types of real property (e.g., residential, commercial, agricultural).
Valuation Methodologies: The Commission outlines accepted appraisal methods (e.g., cost approach, sales comparison approach, income approach) to ensure all properties are valued in a consistent and fair manner.
Reappraisal Guidelines: Establishing timelines and procedures for periodic reappraisals to ensure that property values are up-to-date and reflect market changes.
6. Role of the Commission in Local Taxing Authorities
Although the Property Valuation Training and Procedures Commission sets the standards and guidelines, local county assessors and boards of taxation are responsible for applying these rules on the ground. Their duties include:
Conducting the assessments of individual properties.
Using the Commission's manuals and guidelines to determine the value of property in their county.
Ensuring fairness by adhering to the state-approved methods and procedures for property valuation.
7. Training and Certification
As part of its role, the Commission also offers training and certification programs for local assessors. This ensures that the professionals working on property valuations have the necessary skills and knowledge to apply the rules and methodologies correctly.
Certifications for Assessors: The Commission offers certifications to individuals who pass required exams, ensuring they are qualified to assess property values.
Continuing Education: Assessors are required to complete ongoing education to stay updated on changes to property valuation laws and procedures.
8. Enforcement and Compliance
The Commission has the authority to enforce compliance with property valuation rules. If discrepancies or violations are found, the Commission may:
Issue corrective instructions to local assessors.
Provide recommendations for improved practices.
Monitor and ensure consistent enforcement of property valuation standards across the state.
9. Administrative Hearings and Appeals
If a property owner disagrees with the valuation of their property, they have the right to appeal. The appeal process typically involves:
Initial Review: A local review by the county assessor or board of assessors.
Further Appeals: If the dispute is not resolved locally, the Property Valuation Training and Procedures Commission may be called upon to provide a final decision, or it can direct the case to the West Virginia State Tax Commissioner’s office for resolution.
10. Summary of Key Elements
Purpose: To establish standards and procedures for property assessment in West Virginia and ensure uniformity across counties.
Key Functions: Develop valuation procedures, train assessors, review disputes, enforce compliance.
Role in Local Government: The Commission works with county assessors and local governments to implement its standards.
Training and Certification: Provides training and certification for assessors to ensure accurate property valuations.
Conclusion
The Property Valuation Training and Procedures Commission (Agency 189) is essential to maintaining fairness, accuracy, and consistency in property tax assessments throughout West Virginia. It provides training, develops valuation standards, and plays a key role in ensuring that property taxes are assessed in a manner that complies with state law and meets the needs of taxpayers.
RELATED Blog
comments