Local Tax Structure
Elkins property owners pay real-estate taxes imposed by the state, county, school system, and city. There is a local sales tax, in addition to the state sales tax. There is no local income tax.
Below are the specific tax rates for common questions.
Real-Estate Taxes & Property Value
Properties in Elkins are subject to real-estate taxes, as follows:
Class II = owner‑occupied residential properties.
Class IV = all other properties (commercial, industrial, rental, vacant land).
Owner-occupied residential properties (class II): $0.9244 per $100 of assessed value
- State property tax: $0.0050 per $100 of assessed value
- County property tax: $0.2814 per $100 of assessed value
- School property tax: $0.3880 per $100 of assessed value
- Municipal property tax: $0.2500 per $100 of assessed value
Other properties (class IV): $1.8488 per $100 of assessed value
- State property tax: $0.0100 per $100 of assessed value
- County property tax: $0.5628 per $100 of assessed value
- School property tax: $0.7760 per $100 of assessed value
- Municipal property tax: $0.5000 per $100 of assessed value
You can learn the assessed value of your property from the Randolph County Assessor: www.randolphassessorwv.com.
Municipal Sales Tax
Total sales tax in Elkins: 7% (6% state + 1% municipal)
Under home rule, the State of West Virginia grants Elkins the authority to levy a municipal sales tax.
Tax rate information last confirmed and updated: June 8, 2026
