Berkeley County Assessor's Office

In accordance with provisions of WV Code Chapter 11, Article 3, Section 2   Code Reference;    WV Code Chapter 11, Article 3, Section 12   Code Reference;    and WV Code Chapter 11, Article 3, Section 15   Code Reference;    all persons owning or controlling real or personal property subject to property taxation are required to render a property tax return to the Assessor. Among other items, this requirement includes the reporting of aircraft. In this regard, owners of any aircraft are to verify the make, model, model number, year, registration tail number and the acquistion cost of such aircraft. If you are a business owner, this information should be reported under Schedule E of the business property return.

In addition, WV Code Chapter 11, Article 6H, Section 1   Code Reference    provides that the value of special aircraft property shall be its salvage value. Special aircraft property is defined to be "...all aircraft owned or leased by commercial airlines or private carriers." Private carrier means "...any firm, partnership, joint venture, joint stock company, any public or private corporation, cooperative, trust, business trust or any other group or combination acting as a unit that is engaging in a primary business other than commercial air transportation that operates an aircraft for the transportation of employees or others for business purposes. If you have reported aircraft on Schedule E, which you believe to be special aircraft property, enter the dollar value of the aircraft at 100 percent (100%) of acquisition cost.