| By Dianne Weaver
Calhoun County Assessor Jason Nettles defended his work last week in a Calhoun Commission meeting, saying he follows state code and State Tax Department protocols to evaluate county property.
Calhoun County Clerk Richard Kirby recently released a list of 56 recent property sales that indicate county property has been undervalued.
Vivian Parsons, executive director of the County Commissioners Association, said "The property tax money lost each year by counties, Boards of Education and cities is extremely large."
Jeff Amburgey, a tax official, disputes Parsons, lauding Nettles for his efforts, saying "Through efforts such as yours and those made by your staff, the state's property tax base is more equal and more uniform than any time in the state's history."
Kirby reminded the county commissioners that State Code says the commission must "fix it (property) at the true and actual value."
West Virginia's rural counties have among the lowest taxes in the United States.
Thirteen West Virginia counties, including Calhoun, Clay, Roane, Wirt and Braxton, after 40 years, remains on the most distressed list with stagnant economies.
But Kirby says things are changing with property, forested land in the county is now selling for $1,000 an acre or more, mostly being purchased by out-of-state buyers.
State Tax Department official Leroy Barker told the commission that he gave a good performance evaluation on Nettle's office regarding Market Value, saying it was positive at 97%.
Barker said out of about 200 Calhoun transactions, only 11 parcels actually qualified to be evaluated for Market Value.
Kirby's 56 parcel chart shows each transaction short-changed the county $4,272, not including how much was lost by the school board.
"While most people focus on their taxes, it is about being fair and real," Kirby said.
Commission president Bob Weaver said the county faces problems keeping up, "For example, there is the inability to hire deputy sheriffs at a salary above poverty wages, get them trained and retain them."
Weaver said the county budget, for several years, has had no extra money to use for matching grants, or to give extra funding to vital county services such as fire, ambulance or handicap access.
"Each year we get 'behinder' with increased costs and mandates, this year health insurance is going up $25,000 and so is our liability insurance," he said.
Then there is the regional jail bill.
Weaver contends small, rural counties are being placed in a tighter financial bind in hopes they will belly up and be taken over by bigger counties.
"There is a consolidation plan," he said, "where we are led to believe that bigger is better."
"Before you think that might be OK, consider everyone's taxes would go up a lot, there is no history that such consolidation ever saves money or provides better services," he said.
Nettles said about 1,208 taxpayers in Calhoun are eligible for the Farm Exemption, which reduces the evaluation from $453 to $60 on woodland acres. In Calhoun there are 53,000 acres under Farm Exemption.
Additionally, 1,300 Calhoun residents (estimated population 7,300) are given Homestead Exemption for people over 65, a $20,000 tax break off the top. The Legislature is looking at increasing the exemption to $30,000.
About $18 million of evaluation is exempted under Homestead Exemption.
With 170,000 acres in the county, Nettles says there is 55,000 acres with a farm use break, and 15,000 acres with a managed timberland break.
The major out-of-county extractors pay very little taxes to the county, being excluded under the Board of Public Works and utilities exemption.
Kirby maintains there is a serious evaluation problem with drilling rigs, dozers and other heavy equipment not being reported or under-reported, causing a serious shortfall.
Personal property evaluation is not monitored by the state.
"I feel if the assessed values were correct, the Levy rate could be lowered and those people paying their fair share could receive a decrease," Kirby said.
"The policy of keeping assessments low to help citizens (long time residents) is only cheating them out of services that should be provided, making it enticing for out of state people to come to the area and buy up property and then not pay a fair tax," Kirby concluded.
Meanwhile, the county will continue to face a challenge to keep basic services afloat.
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