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A residential property in Kanawha County, West Virginia has an appraised fair market value of $250,000. The applicable levy rate is $10.00 per $1,000 of assessed value. What is the owner's annual property tax bill?

Correct Answer

A) $1,500

West Virginia assesses real property at 60% of appraised fair market value. Step 1: Assessed Value = $250,000 × 60% = $150,000. Step 2: Tax Bill = ($150,000 ÷ $1,000) × $10.00 = 150 × $10.00 = $1,500. The 60% assessment ratio must be applied before multiplying by the levy rate.

Answer Options
A
$1,500
B
$2,500
C
$1,000
D
$2,000

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Related Topics & Key Terms

Key Terms:

property_taxassessed_value60_percent_ruletax_calculationlevy_rate
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