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Living in Lewisburg
Government and Financial Information
Government
Greenbrier County, the second largest in West Virginia, is governed principally by an elected three member commission which meets in the County Courthouse in Lewisburg.
Greenbrier County (28th Delegate District) elects two members to the West Virginia House of Delegates. As part of the 11th Senatorial District (Greenbrier, Nicholas, Webster, Clay and Fayette counties) the county helps elect two state senators.
The United States Fourth Circuit Court of Appeals has an office in Lewisburg.
Incorporated municipalities are Alderson, Renick, Lewisburg, Quinwood, Rainelle, Ronceverte, Rupert and White Sulphur Springs.
Taxation
Sales Tax - State sales tax is six percent per $1.00 on all purchases including food and clothing.
Income Tax - State income tax is imposed on all income to include state and federal pensions. Only police and firefighter pensions are exempt from state income tax.
Taxable income is that determined to be the federal adjusted gross income reduced by a $2000.00 per person exemption. There are additional exemptions for citizens over 65 years of age. State income tax rates are as shown:
- taxable income under $10,000 is 3%.
- $10,001 to $25,000 is $300 + 4% of excess over $10,000.
- $25,001 to $40,000 is $900 + 4.5% of excess over $25,000.
- $40,001 to $60,000 is $1,575 + 6% of excess over $40,000.
- over $60,000 is $2,775 + 6.5% of excess over $60,000.
Property Taxes - Counties operate on an ad valorem tax on both real and personal property. The appraised value is multiplied by 60% to get the assessed value which is then multiplied by the current tax rate to determine the tax owed. An example of such tax on a home might be as follows:
- $100,000 appraised value of the property
- $60,000 assessed value of the property (60%)
- $1.3087 tax rate per $100 valuation (highest in county)
- $785.22 property for the current year
Real & Personal Property Tax Classes
Class I: All tangible personal property employed exclusively in agriculture to include farm machinery and equipment, all products of agriculture (including livestock) while owned by the producer, all notes, bonds, bills, accounts receivable and other intangible property. (All accounts receivable taxes will be phased out by 2002.)
Class II: All property owned, used and occupied by the owner exclusively for residential purposes, and on farms used and occupied by their owners or bona fide tenants.
Class III: All real and personal property outside of municipalities, exclusive of Class I and Class II.
Class IV: All real and personal property inside municipalities exclusive of Class I and Class II.
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