Collected and spent
In 2022, Berkeley County spent about $51.1M. This is a Census of Governments estimate across all of its funds.
Spent
$51.1M
Fiscal year 2022 · Census of Governments estimate, all funds · spending
Where the money comes from
One tax.
Property tax
$0.2678 per $100 of value
Source · Berkeley County Council — FY2025 levy estimate, Berkeley County. Read on June 12, 2026.
Details
Berkeley County (WV) FY2025 levy estimate (official levy estimate form, berkeleywv.org/DocumentCenter/View/10003) — Class II county levy 26.78¢/$100 AV = 2.678 mills on 60% assessment. Modeled 1.05 understated ~2.5xWhere it goes
Eight service lines.
General government
$16.6M
Police
$13.8M
Other
$6.9M
Courts
$5.7M
Health and human services
$3.5M
Parks and recreation
$1.9M
Fire
$1.8M
Debt service · past obligation
$0.9M
Bars in both tables share one scale. Hatched lines pay for past obligations, not current services.
Source · 2022 Census of Governments - Estimated service split source. Read on October 20, 2026.
Who decides
The commissioners run the county's fiscal affairs. They lay the yearly county levy, which is the county property tax. They also spend county funds. 5 Commissioners, picked by all county voters.
Eddie Gochenour
Commissioner, at large
Term end not published
Re-check by November 3, 2026
Steve Catlett
Commissioner, at large
Term end not published
Re-check by November 3, 2026
Jim Whitacre
Commissioner, at large
Term end not published
Re-check by November 3, 2026
John Hardy
Commissioner, at large
Term end not published
Re-check by November 3, 2026
H.D. Boyd
Commissioner, at large
Term end not published
Re-check by November 3, 2026
Source · West Virginia Legislature, W. Va. Const. art. IX §11, Powers of county commissions. Read on October 10, 2026.
Details
W. Va. Const. art. IX §11, Powers of county commissions (read 2026-10-10)When decisions happen
State law says each levying body must meet between March 7 and March 28. It reviews county finances and lays the levy at that meeting.
Each yearThe commission meets in March to set the county levy.
Next electionThe next general election is November 3, 2026.
Commissioners serve 6-year terms.
How to reach it
County Commission: 304-267-5000
Phone
400 West Stephen Street, Suite 201, Martinsburg, WV 25401
Mailing address
Source · West Virginia Legislature, W. Va. Code §11-8-9(a), Meetings of local levying bodies. Read on October 10, 2026.
Details
W. Va. Code §11-8-9(a), Meetings of local levying bodies (read 2026-10-10)Also on this tax bill
A Berkeley County address pays these governments too. Which cities apply depends on the address.
On every bill in Berkeley County
On some bills, depending on the address
Cities: 2
MartinsburgNot in Who Taxes Me yet
InwoodNot in Who Taxes Me yet
Sources
Spent
2022 Census of Governments - Estimated service split source. Read on October 20, 2026.
Taxes
Berkeley County Council — FY2025 levy estimate, Berkeley County. Read on June 12, 2026.
Details
Berkeley County (WV) FY2025 levy estimate (official levy estimate form, berkeleywv.org/DocumentCenter/View/10003) — Class II county levy 26.78¢/$100 AV = 2.678 mills on 60% assessment. Modeled 1.05 understated ~2.5xWho decides
West Virginia Legislature, W. Va. Const. art. IX §11, Powers of county commissions. Read on October 10, 2026.
Details
W. Va. Const. art. IX §11, Powers of county commissions (read 2026-10-10)When decisions happen
West Virginia Legislature, W. Va. Code §11-8-9(a), Meetings of local levying bodies. Read on October 10, 2026.
Details
W. Va. Code §11-8-9(a), Meetings of local levying bodies (read 2026-10-10)How to reach it
Berkeley County, Berkeley County Commission page. Read on October 10, 2026.
Details
Berkeley County Commission page (read 2026-10-10)What it does
2022 Census of Governments - Estimated service split source. Read on October 13, 2026.
To act on what you have read
Who Taxes Me describes. These three tools, made by the same team, are where you can do something about it. Each opens in a new tab.
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