Lincoln County, West Virginia Property Taxes
Property Taxes in Lincoln County, West Virginia
Median Lincoln County effective property tax rate: 0.75%, significantly lower than the national median of 1.02%.
Median Lincoln County home value: $50,900
Median annual Lincoln County tax bill: $342, $2,058 lower than the national median property tax bill of $2,400.
How are property taxes in Lincoln County calculated?
Property taxes in Lincoln County are calculated based on the tax assessed value, which is often lower than the actual market value due to property tax exemptions such as the homestead or senior exemption.
Why are Lincoln County property taxes lower than the national median? The county’s effective property tax rate of 0.75% is below the national median of 1.02%, which helps keep annual tax bills more manageable for many homeowners.
How does Lincoln County compare with West Virginia? Lincoln County’s median tax rate is higher than the state median tax rate of 0.71%, while the median tax bill is still lower than the state median tax bill by $2,058.
Understanding your county's property tax system, exemptions, and reduction opportunities can lead to significant savings. Whether you live in Lincoln County or another part of the county, knowing local tax details benefits homeowners and investors.
Last Updated April 13, 2026
Lincoln County, West Virginia Property Tax Bill Calculator
$100,000
$1,500,000
$3,000,000
Median Effective Tax Rate
0.75%
Estimate Property Tax Bill
$382
$354
How Does the Lincoln County Property Tax Calculator Work?
Use this Lincoln County property tax calculator to estimate your annual property tax bill. Enter your property's assessed value and our calculator applies Lincoln County's median effective tax rate of 0.75% to generate your estimate.
Enter your property's estimated assessed value — the figure the appraisal district assigns for tax purposes, which is typically lower than market value after applicable exemptions. Our calculator uses the median effective rate for a more accurate estimate than the statutory millage rate alone. Lincoln County's median effective tax rate is lower than the West Virginia median tax rate of 0.71% and far below the national median property tax rate of 1.02%.
Your actual bill may vary based on your specific exemptions, local school district levies, and any special assessment districts that apply to your property. Lincoln County's median property tax bill is $342, compared with the national median property tax bill of $2,400.
For a more precise estimate, scroll down to explore city and ZIP code-level tax rate trends across Lincoln County.
Property Tax Rates Across Lincoln County, West Virginia
What Are Effective Property Tax Rates Across Lincoln County?
Local government entities set tax rates, which vary widely across Lincoln County. Each year, the county estimates its budget for public services and divides that total by the assessed value of all taxable property within its jurisdiction.
Below, compare Lincoln County's effective property tax rate to other counties in West Virginia or the U.S. median of 1.02%.
Lincoln County's median effective rate stands at 0.75%, which is lower than the national median of 1.02%. Within Lincoln County, the highest rate is found in Spurlockville at 0.75%, while Midkiff has the lowest at 0.75%.
These variations reflect differences in local school district levies, special assessment districts assessments, and special district bonds — which compound the base county rate.
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective Lincoln County Tax Rate
0.75%
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median Effective West Virginia Tax Rate
0.71%
Median Effective United States Tax Rate
1.02%
Property Tax Rates Across Lincoln County, West Virginia
| City | 10th Percentile | 25th Percentile | Median Tax Rate | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Alkol | 0.27% | 0.43% | 0.75% | 0.75% | 0.75% |
| Alum Creek | 0.33% | 0.53% | 0.75% | 0.75% | 1.49% |
| Big Creek | 0.25% | 0.39% | 0.75% | 0.75% | 1.12% |
| Branchland | 0.23% | 0.40% | 0.75% | 0.75% | 1.49% |
| Culloden | 0.46% | 0.49% | 0.75% | 0.75% | 0.75% |
| Griffithsville | 0.30% | 0.49% | 0.75% | 0.75% | 0.75% |
| Hamlin | 0.29% | 0.48% | 0.75% | 0.89% | 1.49% |
| Harts | 0.22% | 0.40% | 0.75% | 0.75% | 1.49% |
| Midkiff | 0.16% | 0.35% | 0.75% | 0.75% | 1.49% |
| Ranger | 0.22% | 0.39% | 0.75% | 0.75% | 1.49% |
| Sod | 0.27% | 0.45% | 0.75% | 0.75% | 0.75% |
| Spurlockville | 0.44% | 0.75% | 0.75% | 1.49% | 1.49% |
| Sumerco | 0.27% | 0.57% | 0.75% | 0.75% | 0.75% |
| Tornado | 0.49% | 0.75% | 0.75% | 0.75% | 0.75% |
| West Hamlin | 0.26% | 0.48% | 0.75% | 0.75% | 1.49% |
| Yawkey | 0.32% | 0.50% | 0.75% | 0.75% | 1.49% |
| Hurricane | N/A | N/A | N/A | N/A | N/A |
| Leet | N/A | N/A | N/A | N/A | N/A |
| Myra | N/A | N/A | N/A | N/A | N/A |
| Wilsondale | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
Property Tax Assessment Values Across Lincoln County, West Virginia
When examining property taxes in Lincoln County, understanding the distinction between "market value" and "assessed value" is crucial.
The market value is what a willing buyer would pay to a willing seller in an open and competitive market, often influenced by location, property condition, and economic market trends. The Lincoln County assessor estimates the market value for tax purposes.
The assessed value is the market value minus any applicable exemptions or limits determined by local laws and offerings. The tax assessed value is the figure used to calculate your property taxes or the amount multiplied by your tax rate to get your tax bill.
Assessment notices:
In Lincoln County, assessment notices are sent in the spring each year. They'll typically reach your mailbox by the middle of January.
Each property owner receives an assessment notice that contains both the market value and assessed value, along with an estimate of your property tax bill. By providing insights into how assessed and market values are determined, this section helps property owners navigate their tax responsibilities and understand the valuation processes affecting their property taxes in Lincoln County.
For example, the median tax bill in Lincoln County is $342, with tax bills ranging significantly across the county. Culloden has the highest median home price at $87,200.
Property Tax Assessment Values Across Lincoln County, West Virginia
Source: Ownwell
$38,050
$62,625
$87,200
Median Lincoln County Market Value
$50,900
Median West Virginia Market Value
$85,200
Median United States Market Value
$235,294
Property Tax Assessment Values Across Lincoln County, West Virginia
| City | 10th Percentile | 25th Percentile | Median Home Price | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Alkol | $16,270 | $31,625 | $51,800 | $70,825 | $106,390 |
| Alum Creek | $16,470 | $38,175 | $66,500 | $104,850 | $151,820 |
| Big Creek | $18,340 | $36,100 | $45,800 | $68,600 | $71,400 |
| Branchland | $16,420 | $29,900 | $48,400 | $67,800 | $96,380 |
| Culloden | $30,900 | $51,150 | $87,200 | $108,050 | $164,520 |
| Griffithsville | $25,480 | $36,600 | $58,500 | $88,100 | $129,780 |
| Hamlin | $18,320 | $33,950 | $52,700 | $78,800 | $110,240 |
| Harts | $13,400 | $28,300 | $44,300 | $64,900 | $91,140 |
| Midkiff | $19,280 | $29,100 | $44,000 | $63,600 | $103,080 |
| Ranger | $9,700 | $22,600 | $40,300 | $62,600 | $83,020 |
| Sod | $22,100 | $39,850 | $62,300 | $87,950 | $124,400 |
| Spurlockville | $9,480 | $20,425 | $38,050 | $54,725 | $87,140 |
| Sumerco | $22,970 | $35,125 | $52,450 | $88,550 | $161,170 |
| Tornado | $24,590 | $47,250 | $82,600 | $143,225 | $219,000 |
| West Hamlin | $19,640 | $33,650 | $52,700 | $79,850 | $115,500 |
| Yawkey | $17,710 | $35,050 | $55,200 | $84,050 | $126,540 |
| Hurricane | N/A | N/A | N/A | N/A | N/A |
| Leet | N/A | N/A | N/A | N/A | N/A |
| Myra | N/A | N/A | N/A | N/A | N/A |
| Wilsondale | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
Property Tax Bills Across Lincoln County, West Virginia
Property tax bills in Lincoln County are based on the assessed value of a home and the local tax rate set by taxing authorities. The assessed value is used to calculate the amount owed, so as a home’s market value changes, the tax bill can rise or fall. Homeowners in Lincoln County should also expect differences based on where the property is located, since local rates and levies can affect the final bill.
With a median home price of $50,900, property taxes can still vary widely from one homeowner to another. The 25th percentile tax bill is $176, while the 75th percentile is $552 and the 90th percentile reaches $848. That spread shows how property characteristics and local assessments can create very different tax outcomes. In places like Tornado, the highest median tax bill is $600.00, while Ranger has the lowest at $242.00. For homeowners, understanding how the bill is calculated is important because it directly affects annual housing costs.
Median Lincoln County Tax Bill
$342
Median West Virginia Tax Bill
$629
Median United States Tax Bill
$2,400
Property Tax Bills Across Lincoln County, West Virginia
| City | 10th Percentile | 25th Percentile | Median Tax Bill | 75th Percentile | 90th Percentile |
|---|---|---|---|---|---|
| Alkol | $79 | $170 | $308 | $490 | $799 |
| Alum Creek | $87 | $231 | $459 | $774 | $1,109 |
| Big Creek | $75 | $143 | $274 | $367 | $635 |
| Branchland | $68 | $159 | $295 | $487 | $715 |
| Culloden | $175 | $299 | $449 | $700 | $1,048 |
| Griffithsville | $94 | $221 | $395 | $612 | $984 |
| Hamlin | $102 | $227 | $393 | $597 | $849 |
| Harts | $56 | $142 | $284 | $452 | $658 |
| Midkiff | $53 | $138 | $270 | $550 | $819 |
| Ranger | $46 | $113 | $242 | $384 | $589 |
| Sod | $103 | $212 | $393 | $630 | $956 |
| Spurlockville | $88 | $154 | $287 | $469 | $713 |
| Sumerco | $99 | $232 | $370 | $611 | $1,207 |
| Tornado | $145 | $283 | $600 | $991 | $1,645 |
| West Hamlin | $83 | $193 | $366 | $593 | $920 |
| Yawkey | $82 | $208 | $374 | $604 | $918 |
| Hurricane | N/A | N/A | N/A | N/A | N/A |
| Leet | N/A | N/A | N/A | N/A | N/A |
| Myra | N/A | N/A | N/A | N/A | N/A |
| Wilsondale | N/A | N/A | N/A | N/A | N/A |
Source: Ownwell
Don't miss the deadline to appeal!
Dates | |
|---|---|
| Appeal Deadline | February 20 |
Links | |
|---|---|
| Lincoln Tax Assessor | |
| Website | mapwv.gov |