Important Dates

Business Personal Property Filing
Signup Deadline: 7/1 – 9/1

Farm Use Filing
Signup Deadline: 7/1 – 9/1

Personal Property Filing
Signup Deadline: 7/1 – 10/1

Homestead Exemption
Signup Deadline: 7/1 – 12/1

We’re Hiring

Personal Property Deputy Assessor

Gary Warner

Gary Warner
Putnam County Assessor

Assessor’s Office

As your Putnam County Assessor, I, Gary Warner, would like to personally welcome you to my website. My goal as your Assessor is to serve with honesty, integrity, and professionalism and provide services that will better assist you, the taxpayer.

An advantage of our website forms is 24-hour availability, seven days a week. This enables us to deliver greater services with the expenditure of fewer tax dollars.

Please know there are specific dates for sign up and you can only print out forms during that period. The signup dates include:

Homestead Exemption

    • July 1st through December 1st
    • To qualify the applicant must be 65 years of age on or before June 30th of the following year, or 100% totally & permanently disabled.

Farm Discount

    • July 1st through September 1st
    • Farm Discount application must be filed yearly

Personal Property Filing

    • July 1st through October 1st
    • Personal Property Filing must be submitted yearly

Business Personal Property Filing

    • July 1st thru September 1st
    • Business Personal Property filing must be submitted each year

File Personal Property Online

You may choose to file your Personal Property online by choosing the link below. The link will direct you to a new browser window, where you are able to file your annual Personal Property report from the convenience of your own home.

What’s Happening

in Our Community

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HELP US SPREAD THE WORD!
Property owners that actively farm their property are eligible for Farm Use Exemption.
The application filing period is July 1 - September 3, 2025. Applications will not be accepted after September 3, 2025 per State code.

To qualify:
Farms less than 5 acres in size must provide $500 in documented cash sale of agricultural product to qualify.
Farms 5 acres or more in size must have in $1,000 in value (sale, use, or consumption) of agricultural product to qualify.

The farm use exemption rates are applied to tillable, pasture, and woodland only.

All tillable, pasture, and woodland price per acre for farm use is determined by farm rents received from farmers when the farm use exemption application is completed. Should the Assessor not receive enough farm rent data from farmers to complete a farm study, rents from adjoining counties or rental data from the Department of Agriculture must be used to determine the county farm use rates.
It is important to submit rental information with your application so that rates reflect local rents and not that of the surrounding area or that of the Department of agriculture. Using either of the two could result in higher rates then it would had local rents been used.

Farm use pricing per acre is significantly lower than regular per acre pricing so it is strongly encouraged that if you actively farm your property and meet the criteria mentioned above, that you submit your farm use exemption application prior to September 3, 2025.

Pleasure horses do not qualify for farm use exemption

Firewood alone does not qualify for farm use exemption. There must be some other type of farming activity taking place in conjunction with the firewood activity.
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HELP US SPREAD THE WORD!
Property owners that actively farm their property are eligible for Farm Use Exemption.
The application filing period is July 1 - September 3, 2025.  Applications will not be accepted after September 3, 2025 per State code.

To qualify:
Farms less than 5 acres in size must provide $500 in documented cash sale of agricultural product to qualify.
Farms 5 acres or more in size must have in $1,000 in value (sale, use, or consumption) of agricultural product to qualify.

The farm use exemption rates are applied to tillable, pasture, and woodland only.

All tillable, pasture, and woodland price per acre for farm use is determined by farm rents received from farmers when the farm use exemption application is completed.  Should the Assessor not receive enough farm rent data from farmers to complete a farm study, rents from adjoining counties or rental data from the Department of Agriculture must be used to determine the county farm use rates.  
It is important to submit rental information with your application so that rates reflect local rents and not that of the surrounding area or that of the Department of agriculture.  Using either of the two could result in higher rates then it would had local rents been used.

Farm use pricing per acre is significantly lower than regular per acre pricing so it is strongly encouraged that if you actively farm your property and meet the criteria mentioned above, that you submit your farm use exemption application prior to September 3, 2025.

Pleasure horses do not qualify for farm use exemption

Firewood alone does not qualify for farm use exemption.  There must be some other type of farming activity taking place in conjunction with the firewood activity.

HELP US SPREAD THE WORD!
Property Owners age 65 or older before June 30, 2026 or that are 100% totally and permanently disabled and not gainfully employed are eligible to receive the homestead exemption.

The Homestead Exemption exempts the first $20,000 in assessed value from taxation. This is a savings of at least $250 per year in taxes owed. To get the exact amount of the discount you may multiply $20,000 by the levy rate for the district in which you live (see your tax statement).

The filing Period runs from July 1- December 1 2025

Veterans that are considered disabled thru the military but are not 100% totally and permanently disabled and that are or can be gainfully employed are not eligible for the Homestead exemption.

However, you may be eligible to receive the Disabled Veteran Real Property Tax Credit on the home that you live in when you file your WV State Income Tax Return. This credit is available for veterans that were honorably discharged from any branch of the U.S. Armed Services who are considered 90-100% permanently and totally disabled by the Department Of Veterans Affairs. The credit is available for timely paid property taxes only.
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HELP US SPREAD THE WORD!
Property Owners age 65 or older before June 30, 2026 or that are 100% totally and permanently disabled and not gainfully employed are eligible to receive the homestead exemption.

The Homestead Exemption exempts the first $20,000 in assessed value from taxation. This is a savings of at least $250 per year in taxes owed. To get the exact amount of the discount you may multiply $20,000 by the levy rate for the district in which you live (see your tax statement).

The filing Period runs from July 1- December 1 2025

Veterans that are considered disabled thru the military but are not 100% totally and permanently disabled and that are or can be gainfully employed are not eligible for the Homestead exemption.  

However, you may be eligible to receive the Disabled Veteran Real Property Tax Credit on the home that you live in when you file your WV State Income Tax Return.  This credit is available for veterans that were honorably discharged from any branch of the U.S. Armed Services who are considered 90-100% permanently and totally disabled by the Department Of Veterans Affairs. The credit is available for timely paid property taxes only.

DID YOU KNOW?
Small business owners having an aggregate appraised property value of $1 million or less are eligible to receive the Small Business Property Tax Adjustment Credit when filing their WV State Tax Return for 50% of the amount of WV personal property tax timely paid minus credit received for the Motor Vehicle Property Tax Adjustment Credit.

To ensure you receive your Business Personal Property Tax Statement in July 2026, file your Business Personal Property Return with the Putnam County Assessor's Office NO LATER than September 3, 2025.

Non-filers assume penalties of not more than $100 and are denied remedy for the correction of any assessment made by the assessor, once the books are closed.

Filing your return avoids arbitrary assessments

If you had a business that was no longer in operation on July 1, 2025 please contact the Putnam County Assessor's Office, (304) 586-0206 to inform them of the closure date, Otherwise an arbitrary assessment may be created.
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DID YOU KNOW?
Small business owners having an aggregate appraised property value of $1 million or less are eligible to receive the Small Business Property Tax Adjustment Credit when filing their WV State Tax Return for 50% of the amount of WV personal property tax timely paid minus credit received for the Motor Vehicle Property Tax Adjustment Credit.  

To ensure you receive your Business Personal Property Tax Statement in July 2026, file your Business Personal Property Return with the Putnam County Assessors Office NO LATER than September 3, 2025.

Non-filers assume penalties of not more than $100 and are denied remedy for the correction of any assessment made by the assessor, once the books are closed.

Filing your return avoids arbitrary assessments 

If you had a business that was no longer in operation on July 1, 2025 please contact the Putnam County Assessors Office, (304) 586-0206 to inform them of the closure date, Otherwise an arbitrary assessment may be created.

Did You Know?
Paying your personal Property Taxes timely will allow you to claim a credit on your WV State Tax Return for the full amount of taxes paid for that year. (tax credit excludes class C, J, M, & R vehicles)

Those who filed their personal property returns timely last year should have received a personal property return on or around July 1, 2025 for the 2026 tax year to be completed and returned to the Assessor's office by October 1, 2025. You may also file your return online by visiting putnamcountywv.gov/assessor/ If you did not receive a 2026 personal property return you may call our office 304-586-0206 to request a return or you may file online.

Non-filers of the personal property return pay a 6% penalty as required by WV code when filing a supplemental assessment.
File your personal property return with the Putnam County Assessor's office before October 1, 2025 to avoid penalties, and ensure you receive a tax statement in July 2026.
... See MoreSee Less

Did You Know?
Paying your personal Property Taxes timely will allow you to claim a credit on your WV State Tax Return for the full amount of taxes paid for that year. (tax credit excludes class C, J, M, & R vehicles) 

Those who filed their personal property returns timely last year should have received a personal property return on or around July 1, 2025 for the 2026 tax year to be completed and returned to the Assessors office by October 1, 2025. You may also file your return online by visiting https://putnamcountywv.gov/assessor/  If you did not receive a 2026 personal property return you may call our office 304-586-0206 to request a return or you may file online.

Non-filers of the personal property return pay a 6% penalty as required by WV code when filing a supplemental assessment.  
File your personal property return with the Putnam County Assessors office before October 1, 2025 to avoid penalties, and ensure you receive a tax statement in July 2026.

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