Mason County property record for 108 Smith St, Leon, WV 25123 · Last verified April 2026
| Property Type | Residential > Single Family > Home |
|---|---|
| Bedrooms | 2 Beds |
| Bathrooms | 1 Baths |
| Year Built | Built 1900 |
| Square Footage | 1,064 sqft Living Area |
| Lot Size | 41,992 sqft (0.964 acres) |
| Occupancy | Owner Occupied |
| Last Sale | $90,000 (2023) |
| Tax Bill | $361.00 (2025) |
Source: Mason County records · APN 09-2-0050.0000
Assessment roll updated November 24, 2025 · Last verified April 2026
Owner names and exact recorded amounts shown locked on this page are available instantly with a free trial.
| Owner of Record | Individual Name on File |
|---|---|
| Mailing Address | 108 SMITH ST, LEON, WV 25123-9737 |
| Occupancy | Owner Occupied |
| Owner Type | Owner is an Individual, Couple or Unincorporated Entity |
| Deed Names | Verified Name on Deed |
|---|---|
| Last Sale | Oct 18, 2023 · Amount on Record |
| Deed Sale | Oct 18, 2023 · Amount on Record |
| Record Refreshed | Jun 08, 2026 |
Source: Mason County records · Assessment roll updated November 24, 2025 · Last verified April 2026
| Type | Name |
|---|---|
| State | West Virginia |
| County | Mason County |
| Municipality | Leon Town |
| Unified School District | Mason County School District (PK - 12) |
Assessed value and assessed market value are set for property tax purposes, not market price estimates; both are a fraction of this property's market value.
| Year | Tax Bill | Assessed Value | Assessed Market Value |
|---|---|---|---|
| 2025 | $361.00 (-38.4%) Homeowner's exemption Disabled Person's exemption | $45,240 (+10.56%) Land $14,280 Building $30,960 | $75,400 (+10.56%) Land $23,800 Building $51,600 |
| 2023 | $586.00 | $40,920 Land $14,100 Building $26,820 | $68,200 Land $23,500 Building $44,700 |
Source: FEMA National Flood Hazard Layer, Mason County (54053C), updated December 2, 2013 · USDA Forest Service Wildfire Risk to Communities, 2nd edition (2024), fuels as of 2020 · Last verified: October 2026
| FEMA Flood Zone | Zone X |
|---|---|
| Flood Hazard | Minimal |
| 500-Year Floodplain | No |
| Special Flood Hazard Area | No |
| Wildfire Risk | Low above 20% of the US · above 21% of West Virginia |
|---|---|
| Wildfire Likelihood | About 1 in 4,167 per year |
| Exposure | Direct burnable vegetation at the parcel |
Values are read at the parcel center point; lenders make the official flood determination.
| Primary APN | 09-2-0050.0000 |
|---|---|
| Alternative APNs |
|
| Bedrooms | 2 Beds |
|---|---|
| Full Baths | 1 Baths |
| Plumbing Fixtures | 5 Plumbing Fixtures |
| Total Rooms | 5 Rooms |
| Building Area | 1,064 sqft Living Area |
| 1st Floor | 1,912 sqft 1st Floor |
| Stories | 1 Stories |
| Year Built | Built 1900 |
|---|---|
| Effective Year Built | Effective 1900 |
| Architectural Style | Conventional Style |
| Exterior Material | Aluminum/Vinyl Exterior |
| Foundation Type | No Foundation Foundation |
| Lot Area | 41,992 sqft (0.964 acres) |
| Depth X Width | 120 ft x 350 ft Depth x Width |
| Cooling System | Central Cooling |
|---|---|
| Heating System | Central Heating |
| Heating Fuel | Electric Heating Fuel |
| Sewage | Septic Sewage |
| Water Source | Commercial Water Source |
| Account Number | 06021958 |
|---|---|
| Street Address | 108 SMITH ST |
| City | LEON |
| State | WV |
| Zip | 25123-9737 |
| Property Usage | Residential Property Usage |
| Type | Residential > Single Family > Home |
| Legal Description | LOT 29 30 31 32 33 & 34 SMITH ADD PARCEL 48 49 51-53 |
| Legal Subdivision | SMITH ADD |
| Legal Lot Number | 29-34 |
| Jurisdiction | MASON WV |
| Minor Civil Division | COLOGNE |
| Census Blockgroup | 1 |
| Census Block | 1101 |
| Census Tract | 954901 |
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