Local Tax Structure

Elkins property owners pay real-estate taxes imposed by the state, county, school system, and city. There is a local sales tax, in addition to the state sales tax. There is no local income tax.

Properties in Elkins are subject to real-estate taxes, as follows:

• Owner-occupied residential properties (class II): $0.9244/$100 assessed value
  • State property tax: $0.0050/$100
  • County property tax: $0.2814/$100
  • School property tax: $0.3880/$100
  • Municipal property tax: $0.2500/$100
• Other properties (class IV): $1.8488/$100 assessed value
  • State property tax: $0.0100/$100
  • County property tax: $0.5628/$100
  • School property tax: $0.7760/$100
  • Municipal property tax: $0.5000/$100

You can learn the assessed value of your property from the Randolph County Assessor: www.randolphassessorwv.com.

The sales-tax rate in Elkins is 7 percent. This includes:

• State sales tax: 6 percent
• Municipal sales tax: 1 percent

The authority to levy a municipal sales tax has been granted to Elkins under home rule. For more about home rule in Elkins, see: www.cityofelkinswv.com/government/home-rule.