Examples of tangible personal property are: cars, trucks, motorcycles, boats, aircraft, machinery and equipment, utility trailers, furniture and fixtures (when used for profit).

Mobile homes are considered personal property when the mobile home owner does not own the land.

July 1 - October 1 is the Assessment period set by the WV State Legislature. During the end of June the Assessor’s Office mails individual and business personal property forms with an instruction sheet and return envelope. If the taxpayers do not receive this mailing they should call the Assessor’s Office. It is West Virginia State Law that taxpayers report personal property owned on July 1.