Tax Office

Both the Fayette County Assessor's Office and the Fayette County Tax Office can be accessed through the E. Maple Avenue entrance. The offices may also be accessed through the Church Street/Magistrate entrance. A drop box for tax payments is available near the E. Maple Avenue Tax Office entrance. 

PAYMENT OPTIONS AND INFORMATION

• Payments can be made by cash, check, or credit/debit card. Checks for property tax payments should be made payable to Sheriff of Fayette County.
• Per the Fayette County Tax Office, credit/debit card payments are accepted using Visa, Mastercard, and Discover. American Express is not accepted. A processing fee applies to card payments. 

In Person:

100 Church Street,
Fayetteville, WV 25840
Monday - Friday, 8:00 a.m. - 4:00 p.m.

By Mail: 
Sheriff of Fayette County
P.O. Box 509
Fayetteville, WV 25840

• If you'd like a receipt returned to you, please include a self addressed stamped envelope with your paymenet.

Online:
Tax payments may be made online at http://fayette.softwaresystems.com/index.html

TAX DISCOUNTS

Taxpayers receive 2 ½ percent discount on:

• The first half installment if paid on or before September 1.
• The second half installment if paid on or before the following March 1.
• Postmarks are observed as time of payment. 

DELINQUENT TAXES

• First-half taxes become delinquent if not paid before October 1.
• Second-half taxes become delinquent if not paid before the following April 1.
• Taxes remaining unpaid on April 30 will be subject to publication. If publication occurs, additional fees will be charged. 

INTEREST

Interest is charged on delinquent taxes at the rate provided by West Virginia law. Interest begins when a tax installment becomes delinquent and continues until the balance is paid. 
1 each year. Applies to primary residence only.

HOMESTEAD EXEMPTION

The Homestead Exemption is administered by the Fayette County Assessor's Office. You may qualify if:

• You are 65 years of age by July of the applicable tax year; or
• You are totally or permanently disabled and meet the applicable requirements. 

The exemption applies to your primary residence.

Applications are accepted July 1 through December 1 each year.

For questions about eligibility or to apply, please contact the Fayette County Assessor's Office. 

DOG, GOAT & SHEEP TAX

The following annual animal taxes apply in Fayette County:

• Dogs - $3.00 each
• Goats - $1.00 each
• Sheep - $1.00 each

Checks for dog, goat, and sheep tax payments should be made payable to: Fayette County Assessor. For questions regarding dog, goat, or sheep taxes, please contact the Fayette County Assessor's Office. 

IMPORTANT DEADLINE DATES FOR 2026 TAX YEAR:

• September 1, 2026 — First Half Discount Ends · Farm use valuation application and commercial business returns due to assessor.
• October 1, 2026 — First Half Taxes Delinquent · Interest on first half begins · Personal property assessments due to assessor on or before October 1.
• December 1, 2026 — Homestead/Disability Exemption form due to Assessor on or before December 1.
• March 1, 2027 — Second Half Discount Ends.
• April 1, 2027 — Second Half Taxes Delinquent. Interest on Second Half Begins.
• April 30, 2027 — Taxes remaining unpaid after this date will be subject to publication & additional fees will be charged.
• July 1, 2027 — All personal property taxes remaining due are subject to civil action. Taxes on property you own this July 1 will be billed next year.
• September 1, 2027 — All real estate taxes subject to second publication - tax lien sale procedure starts.
• October 31, 2027 — All unpaid real estate taxes wil be certified to the auditor

Please contact the Tax Office for payment cutoff dates on delinquent properties.

HOTEL/MOTEL OCCUPANCY TAX: All taxes are due and payable by the 15th of the month following their collection. All taxes remaining unpaid after the 15th shall be considered delinquent and will be subject to a $15.00 late penalty. The first month that the tax is delinquent, a penalty of two and a half (2.5%) percent shall be assessed for the delinquent period. Each additional month that the tax remains delinquent, an additional one and a half (1.5%) percent penalty per month shall be assessed. Payments for a later reporting period cannot be accepted until all prior delinquent taxes and applicable penalties have been paid in full.