County officials say state tax appeal settlements drove $235,000 in exonerations

Monongalia County officials on Dec. 17 told commissioners that an unusually large group of property tax exonerations stemmed from state tax appeals and a clerical error at the West Virginia State Tax Department.

Patrick from the county assessor’s office explained that Office of Tax Appeals settlements involving working‑interest mineral valuations produced a cluster of exonerations for tax year 2024. “They had an employee who'd made a clerical error … they did not subtract any of the expenses on those accounts for Northeast,” Patrick said, describing how the mistaken valuations increased assessed values that later had to be exonerated after settlement.

Patrick said those accounts were personal‑property accounts and estimated the cluster at roughly $235,000. He also said a separate well appraised at about $11 million had not been previously valued for a tax year; the county’s plan is to back‑tax that well for tax year 2026, which Patrick said would produce a portion of the revenues recovered in future years.

Commissioners and staff discussed how exonerations vary year to year. Patrick estimated that, across various causes (appeals, misclassifications, personal‑property errors), exonerations for the calendar year were about $770,000. He described common causes: settlements from the Office of Tax Appeals, incorrect tax classes and vehicle reporting errors that trigger exonerations followed by supplements for newly discovered taxable property.

An unidentified commissioner criticized the state for shifting the burden to counties, saying the state “end up putting it back on us.” County staff answered that some tax appeal settlements originate at the state level and that recovery of some funds is possible in future tax years, though not all amounts will be recouped immediately.

The commission approved the consent agenda, which included the exonerations, by voice vote during the Dec. 17 meeting. The county said it will continue to review exoneration patterns and provide information when available.