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Lincoln County Portal

West Virginia


Three Year Plan

As scheduled in the 3 year plan, employees of the Lincoln County Assessor's office are currently in the SHERIDAN DISTRICT of Lincoln County for the purposes of "data collection".


Lincoln County 3 Year Plan

Tax Year


(7/1/18 - 6/30/19)

Tax Year


(7/1/19 - 6/30/20)

Tax Year


(7/1/17 - 6/30/18)

Laurel Hill








West Hamlin



WV State Code 11-1C-7 requires each county assessor follow a 3 year plan to visit all real property in their jurisdiction once every three years for the purpose of establishing fair market value.


All field deputies of the Lincoln County Assessor's office will be driving a marked vehicle with door logos and county license plate, they are required to carry photo identification and business cards.


If you are suspicious someone is impersonating an employee of the Lincoln County Assessor's office you may ask to see their photo ID and call 304-824-7878 ext. 241 for verification.

Appraisers/Data Collectors

The Appraisers continually view all real property in the County to evaluate the value of the improvements on land, such as houses and other attachments. If you make a substantial improvement to your home or build a new building on the land, this should be reported to the Assessor.

The Appraisers use several factors to arrive at the appraised value of real property. Personal property is chiefly appraised by a computer. For example, the make and model of a vehicle is about all of the information that the computer needs to set the appraised value.

However, with real estate, the Appraisers must consider the size of the lot or parcel of land; its location (accessibility to roads, utilities and retail businesses); its type (flat, hilly, pasture, developed, undeveloped, in or out of flood plain and so on); and whether it has improvements on it.

If the parcel has improvements, such as a dwelling house, barn or other building, the Appraisers will measure the buildings, view the type of building (constructed with wood or masonry, one or more floor levels); and evaluate the building's age and condition.

All appraisals by the Assessor's Office are appealable to the Board of Equalization and Review, which is a special function of the Lincoln County Commission and which meets on specified days during the month of February of each year.



Click on staff member's photo or name to send an email: 


Sam Ruby, Appraiser 



Ross Mullins, Appraiser