New River Analytics · County Accountability Report

County Accountability Report — Calhoun County, WV

Current assessor: Jason Nettles
Generated July 28, 2026 · New River Analytics

Insufficient data to grade IAAO standards

1 Executive summary

Calhoun County has insufficient arms-length sales (<100) for a reliable ratio study, so uniformity and vertical-equity standards cannot be graded here. What can be reported is the reappraisal cadence — how current the residential roll is — shown below. Current assessor: Jason Nettles.

Reappraisal cadence FAIL

34.7% stale (IAAO < 15%)

Ranks 46th of 55 for reappraisal currency

Ratio-study metrics n/a

Not graded — fewer than 100 arms-length sales.

2 Reappraisal cadence

34.7% stale IAAO/best-practice target < 15% of roll stale · avg 4.8 yrs since last value change

FAIL

34.7% of the residential roll has ≥20% uncaptured market movement (avg 4.8 yrs since last value change) — large share of the roll is out of date.

Statewide context: the median county has 11.6% of its roll stale.

Calhoun Ranks 46th of 55 for reappraisal currency (1st = most current roll).

3 Assessor tenure scorecard

Each graded assessor era, scored on its own roll against the same IAAO standards. WV assessors serve four-year terms; the seat is on the ballot in November of a term’s end year.

Jason Nettles term 2025–2028

current officeholder

On the ballot 2028 — this seat is up for election in November 2028.

Jason Nettles (2005–2024)

n=94

Not graded — only 94 attributable sales (need >= 100).

4 Methodology & integrity

Real elected officials. Level (median ratio) is confounded by the statewide reappraisal cycle and the housing market; COD/uniformity is the more assessor-attributable signal. Not a judgment of any individual.

Grades rest on a direct, time-matched sales-ratio study: the assessor’s own appraised value in the sale year divided by the actual arms-length sale price. There is no model and no prediction. Grading gates: an era is graded only with ≥100 attributable sales across ≥2 distinct sale years; the current roll year (2025) is excluded until it settles.

Confidence tiers (by attributed sales): High ≥ 1,000 · Medium 300–999 · Low 100–299 · Insufficient < 100.

Targets: COD ≤ 15 (IAAO, improved residential); PRD 0.98–1.03 (IAAO); PRB ±0.05 (IAAO); cadence < 15% of roll stale; level context only — confounded by reappraisal cycle + market, not graded.

Data sources: county assessor records — appraised values from parcel_tax_history, arms-length (validity-code 0) residential (class R) sales from parcel_sales_history. This dataset contains no billed tax dollars.

These are assessment-practice metrics, not a judgment of any individual, computed the same way for every county. Full detail: Methodology & Data →