MORGANTOWN - Monongalia County residents are among the first to experience the effects of the statewide Tax Equalization Study, as Assessor Rodney Pyles notified about 40,000 taxpayers that their property values may increase by 10 percent or more in the coming tax year.
The tax study recommended that Pyles' office reappraise every parcel in Monongalia County. It found that the county had out-of-date assessments and also uncovered numerous problems in the assessor's office with valuations and data collection methods.
Pyles earlier this year hired Tyler Technologies of Dayton, Ohio, to reappraise all of Monongalia County at one time. Now, many residents there are faced with the possibility of having to find hundreds or even thousands of extra dollars in their budgets just to keep up with their property taxes.
Home to the city of Morgantown and West Virginia University, Monongalia County is one of the few areas of West Virginia experiencing economic growth, with an estimated 300-400 new housing units being built annually over the past decade as well as rapid commercial growth.
"In our case we've had such phenomenal growth ... that our staff was taxed to the point that they could not keep up with older properties," said Pyles. "We got behind with the older stuff, and we were called to task for it by the state Tax Department."
When Pyles got a first look at the Equalization Study report on his county in late 2009, citing issues with appraisal methodology, outdated land tables and an apparent pattern of sales chasing, he found little with which he could disagree. However, in a response letter to the Tax Department, Pyles wrote that the state ignored several requests for help in updating the land tables and his staff several years ago was forced into using a new computer system without adequate training.
Staffing problems also played a role, he noted.
"Two of the most experienced data collectors developed drinking problems and began fudging their work," Pyles wrote. "One resigned when called to task and the other was fired after a DUI arrest."
A veteran appraisal supervisor retired in 2005, leaving "a void in the office," according to Pyles. A replacement was hired in 2007 but was fired in September 2008 when she "failed to meet expectations."
The cost of catching up has been a frightened, outraged tax base, with the phone lines at county offices frequently tied up with calls from residents. Earlier this month, hundreds gathered outside the Monongalia County Courthouse to protest the new assessments.
"It's a mess, but we knew it was going to be," said Commissioner Asel Kennedy of the reappraisal process.
That's why the county decided to mail out preliminary 10-percent notices in advance of the normal Jan. 15 deadline, Kennedy said - to give officials ample time to find any errors in the new appraisals. Pyles said his office rented space just to handle the constant flow of taxpayers seeking answers from Tyler Technologies regarding their new property values.
"I had one piece of property that was increased seven times, and there's no way it's worth that. So I know there's lots of mistakes in" the reappraisal, said Commissioner Eldon Callen.
Residents will have the opportunity to protest their new assessments formally when the Monongalia County Commission sits as the Board of Equalization and Review in February. Both Callen and Kennedy expect the board will have to convene every day that month to handle all the hearings.
The law is clear, however, that commissioners can't arbitrarily lower property values - a taxpayer must present clear and compelling evidence that his or her property is not worth what the assessor says it's worth. But there are other ways to soften the blow, according to commissioners.
Callen and Kennedy both said they would vote to reduce the county's levy rate, which actually determines how much a property owner pays, in order to make the new assessments revenue-neutral. They acknowledged, however, that the commission is only one of several levying bodies in the county and they can't speak for all of them.
Callen said he's "very dissatisfied" with the way the situation's been handled. He said Pyles changed his mind after initially agreeing with a suggestion that he hold public meetings in the evening for people who can't make an appointment during normal business hours.
Pyles said his office is swamped with calls and correspondence as it is and he doesn't believe meetings would have been well attended during the holiday season.
Kennedy, however, said officials are doing their best to keep taxpayers informed of their options, and he also has doubts about how productive such large, public forums would be.
"In my opinion it's probably too late. Ninety percent of the people are going to be mad at the assessor, and very little good comes of those," he said.