[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6318200,"mediaKeyId","2367950-77c9007a7f68e5918530c444546b853f","parentId",2367950,"title","Board of Equalization hears owner complaint, approves reclassification of detached structure from \"cabin\" to \"storage shed\"","audioSeconds",1802,"startMs",1348000,"endMs",3150000,"viewUrl","/Search/View?dp=1&key=2367950-77c9007a7f68e5918530c444546b853f&start=1348&end=3150","thumbnailUrl","https://assets.pipeline.soar.com/2367950-77c9007a7f68e5918530c444546b853f/thumbnail_1348000.jpg","articleUrl","/articles/6318200/Morgan-County/West-Virginia/Board-of-Equalization-hears-owner-complaint-approves-reclassification-of-detached-structure-from-cabin-to-storage-shed","mediaUrl","https://secure.pipeline.soar.com/6318200-47775ccef064d7d5ec41d407aa7733cd/orig.mp4?Expires=1776554952&Signature=mJMl3ysELq2IszeF332JxpLV8NpzX7xW-9jvCC9dTXlgl~bIn1zMioCuh~qnCUnvC31zhUfywqy66vvx~vmOP~bTTAck72da-hnlS~~5CirEGD84okmlS3Gd-74BcbQpc6lqtYm3pYVgbw4Iq~60hhSytrvU8XDDINQpUy8AigmVyXxmjFH1oQY-LUMfYSHQAnKYCul09vrINCmCvLetRN~akLTqg-qfZq7tHPhGccszb4iDzM32j-z3ojWQ7ySR5s-p8ytvGmhDtQGpiig4gsNhamvexm7iBvC93kNxIDufmP1x4XJjSnXORCtZBngmjfmALTqJ3j~ZnM4LBKy8Ug__&Key-Pair-Id=KUT5TJCACFTXG","author","Morgan County, WV","date","2025-02-20T04:04:40Z","article","A property owner appealed an assessment increase after an assessor’s record classified a finished outbuilding on his lot as a “cabin.” At a Board of Equalization hearing, the owner described the building as a storage shed with electricity and finished walls; assessor staff said the state system’s limited category options and the building’s finished features resulted in a “cabin” classification for tax-assessment purposes. The board discussed classification, assessed-value comparisons and homeowner‑association restrictions before making a motion to change the category to storage shed.

The owner (identified in the hearing as Ed) told the board he improved a shed behind his home—adding finished walls and electricity—but said there is no kitchen or bathroom and that his homeowners association prohibits more than one living quarter per lot. He said the assessor’s change increased his assessed value and raised the prospect of HOA enforcement. The owner also said he pays flood insurance that he believes makes some nearby sales poor comparables.

An assessor’s staff member explained the county’s valuation and coding system: their options for outbuildings are limited, and the system will classify structures that are finished, heated and have certain features as a cabin even without plumbing or a kitchen. The assessor noted the system treats a cabin as a structure that could be used to sleep in; the transcript shows staff pointing to photos and describing finished floors, a wood stove, an electric furnace and exterior features that pushed their coding choice. Staff also explained rules about how assessed values are compared across subdivisions and how the state requires a minimum number of sales in an area before making larger revaluation moves.

Board members and the owner debated price-per-square-foot comparisons, how land and outbuilding values are combined into overall per-square-foot calculations, and whether the county’s public parcel sheet contained too much or too little information. The owner requested a letter on county letterhead explaining the tax classification to provide to the homeowners association; the assessor offered to provide such an explanation and to work with the state where the system limitations require rule changes.

A board member moved to approve the owner’s written request to change the classification of the structure from “cabin” to “storage shed.” The motion was made on the record and discussion followed; the provided transcript excerpt does not include a detailed roll-call tally but records the motion and subsequent discussion of classification policy and system limitations. Board members discussed possible next steps and the county’s ability to request adjustments to state valuation tables.

The owner said he may consult an attorney about HOA enforcement; assessor staff advised that the tax classification is for tax purposes and that HOA enforcement questions are separate civil matters. Board members acknowledged the difficulty of the state system’s limited categories (shed/cabin/house) and noted they would follow up with the state to seek improved classification options and mod codes for various finished structures.","mediaType","Video","parentTitle","Commission Meeting 2/19/2025 Continued","oneSentenceSummary","A property owner appealed a reassessment after an outbuilding was coded as a “cabin.” The Board of Equalization discussed state system limits and comparables and placed a motion on the record to change the classification to a storage shed.","taxTitle","Morgan County, West Virginia","taxId",73514,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6318210,"Morgan County hears HOME program overview; moves to participate in Eastern Panhandle HOME Consortium",770,115000,885000,"/Search/View?dp=1&key=2367950-77c9007a7f68e5918530c444546b853f&start=115&end=885","https://assets.pipeline.soar.com/2367950-77c9007a7f68e5918530c444546b853f/thumbnail_115000.jpg","/articles/6318210/Morgan-County/West-Virginia/Morgan-County-hears-HOME-program-overview-moves-to-participate-in-Eastern-Panhandle-HOME-Consortium","https://secure.pipeline.soar.com/6318210-9bb4b0f27dcf0aa1846847bc5933056d/orig.mp4?Expires=1776554952&Signature=Axdog4lJaQdktcQ~lmYvpH7sYEGW4vyAqx0wZRFFuLLw4NGWzMYj343yyn~GiOvMGtpJH4HdxJO23f9CmwyIbSe0MA0KRVwzhEVhTCbXZaUfPxXVeTs0jvDxN5puk5TeNrAQLVXt6bC0PuCj7mBx3HsQ2fIEGxEv85ObgbyxtRknJxYbf5Dou0c12xMML0HDbSpEa3HfiwvxP-KdZqcrT7EeEe8JT7hKpwJeYM-L-IJhENjf1MrxZjRmCAV22cfX~lZ6dkUw5G6RKYA9HJm2h-A9BjbDRQRavnkw~LgTdX2V877DSkLAQ0yyOadtG9796~mfhBQs6gwD-~QVQt2kdg__&Key-Pair-Id=KUT5TJCACFTXG","A county meeting public hearing on HOME program funding included an overview of how the Eastern Panhandle HOME Consortium of West Virginia uses U.S. Department of Housing and Urban Development (HUD) HOME funds and a motion to authorize Morgan County to participate in the consortium for the period July 1, 2025, through June 30, 2026.

The HOME program representative said the consortium—led administratively by the City of Martinsburg and made up of Martinsburg plus Berkeley, Jefferson and Morgan counties—has received more than $7 million since starting in February 2007 and expects an approximate HUD entitlement for fiscal year 2025 of $455,810 for the consortium (final federal funding levels were described as not yet finalized). The presenter said Morgan County currently has $162,761 in prior HOME program dollars on hand, not including the FY2025 allocation.

The presenter described the principal eligible activities under HOME funds: new construction and rehabilitation of affordable housing; conversion and site improvements; refinancing of debt on housing projects being rehabilitated with HOME funds; acquisition of improved or unimproved land; and soft costs such as architectural and engineering services, environmental review and project-related staff time. The consortium also runs a first-time homebuyer assistance program; the presenter said Martinsburg typically issues up to $14,500 per household at closing for down payment or closing costs as a deferred, no-interest loan that converts to a grant if the buyer remains in the home for five years.

The presentation noted program limits and administration rules set by HUD: a 15% set-aside for CHDOs (Community Housing Development Organizations; the Eastern Panhandle CHDO named was Habitat for Humanity of the Eastern Panhandle) and a maximum of 10% of the grant for program administration. The City of Martinsburg prepares a five-year consolidated plan (the presenter said the FY2024–29 plan is in place) and an annual action plan each year to specify how funds will be used.

Commissioners and the presenter discussed operational constraints: HUD updates income and purchase price limits annually (the presenter said HUD issues a nationwide table each spring), rising local house prices make the program’s price caps harder to meet, and the consortium can only operate certain rental or emergency rental programs if an agency is willing to manage them. The presenter said city inspectors provide an additional property inspection to ensure habitability before funds are disbursed.

During public comment, a commissioner and attendees praised the program’s record of helping local buyers and noted that $14,500 can be meaningful, but several speakers also said the local housing market and HUD price caps are limiting program reach. The presenter said staff plan to contact local realtors and mortgage lenders to encourage use of the assistance product and solicited community input to shape any FY2025 action plan.

The commission heard a motion to approve a resolution authorizing Morgan County to participate in the Eastern Panhandle HOME Consortium for July 1, 2025–June 30, 2026; the transcript records the motion and discussion but does not record a detailed roll-call tally in the portion provided.

Next steps reported on the record included continued solicitation of public input on housing needs, outreach to local real-estate and mortgage professionals, and that precise FY2025 HUD entitlement figures would be finalized once the federal budget is set.","A county meeting public hearing on HOME program funding included an overview of how the Eastern Panhandle HOME Consortium of West Virginia uses U.S. Department of Housing and Urban Development (HUD) HOME funds and a motion to authorize Morgan County to participate in the consortium for the period July 1, 2025, through June 30, 2026.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6318205,"Administrator to resign in Deborah Wall estate; heirs to qualify as successor administrators",102,970000,1072000,"/Search/View?dp=1&key=2367950-77c9007a7f68e5918530c444546b853f&start=970&end=1072","https://assets.pipeline.soar.com/2367950-77c9007a7f68e5918530c444546b853f/thumbnail_970000.jpg","/articles/6318205/Morgan-County/West-Virginia/Administrator-to-resign-in-Deborah-Wall-estate-heirs-to-qualify-as-successor-administrators","https://secure.pipeline.soar.com/6318205-092051cd3eb90b86c8b4f8870529326e/orig.mp4?Expires=1776554952&Signature=XwLLhTgnZ1L9W4TicGR9BH2ITfiFnvwqjriXh6SnHUr0IN9HAsUcVBTLcGZMwNbpgrP5pN~qT0lGhECFKIR3GbFDz2GqJjbkWD-Pf5FzrHRx0SiItGi3qw4X9aHZM~89~Jd-m9Mo1e-hfruDW7eu-IQRQWwxtX5gkdvKFMurDGsbd74ChvNobK22LKBMfvFTqtkErzZ9EiZdcn9wPywZp2n8FY6kmxE0HmZ6QetMQATJ0RZVKJzh1RG5n52DJlSrneQ2Rfc8CqMRJe~9GYyHpiJlE7S72gpkCtPN0DFrn5Zoy0JtRr8yoraGF9eM~jk2NBp9IxTaFHVVjn5Zp8o9kA__&Key-Pair-Id=KUT5TJCACFTXG","Attorneys representing parties in the probate matter for the estate of Deborah Wall told the tribunal that they reached an agreement on the administrator role and asked the court to withhold further contested action.

Tammy McWilliams, counsel for petitioners Jeremy and Jonathan Wall, and Eric Black, counsel for Dan Smith (the current administrator of the estate), told commissioners that Dan Smith will voluntarily resign as administrator and that Jeremy and Jonathan Wall, identified at the hearing as the only two heirs of the estate of Deborah Wall, will qualify as successor administrators. McWilliams and Black said the parties had reached the understanding in advance of the hearing and that the matters pending before the probate venue would be concluded if the administratorship change proceeds.

McWilliams said the parties had filed a motion on Jan. 13 to appoint a fiduciary commissioner but asked that the motion be withdrawn or tabled while settlement discussions and an exchange of documents proceed; Black confirmed that the parties planned to try to resolve outstanding items and would return to the probate court only if relief from the earlier motion remained necessary.

On the record, counsel said they expected the agreement to conclude the matters currently pending in probate but that if settlement talks do not resolve open issues they may refile or pursue the Jan. 13 motion later in probate court. The transcript shows counsel thanked the commission and left the hearing without additional contested proceedings recorded.","Attorneys for parties in the probate matter of Deborah Wall told the court the current administrator will resign and two heirs will qualify as successor administrators; a previously filed motion to appoint a fiduciary commissioner will be withheld while parties pursue settlement discussions.","actionData","errors"]

Article not found

Board of Equalization hears owner complaint, approves reclassification of detached structure from "cabin" to "storage shed"

Morgan County hears HOME program overview; moves to participate in Eastern Panhandle HOME Consortium

Administrator to resign in Deborah Wall estate; heirs to qualify as successor administrators