West Virginia property tax by county

Property tax rate by county in West Virginia

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For West Virginia's income and retirement taxes, see West Virginia income tax and West Virginia retirement taxes.

How does West Virginia assess homes for property tax?

West Virginia assesses homes at 60% of market value, the same in every county. West Virginia taxes real estate on 60% of its appraised fair market value, and that figure is set in the state constitution rather than chosen county by county. A home appraised at $200,000 has an assessed value of $120,000. The state also sorts property into four classes that cap how high the combined levy rate can go: owner-occupied homes and farms are Class II, which has a lower cap than the classes covering other property. The class affects the rate, not the 60% ratio, which is the same for everyone.

Assessors must keep values current every year and adjust them as needed, so your assessed value can move without anyone knocking on your door. On top of that annual updating, every parcel is on a repeating three year cycle in which a member of the assessor's staff physically visits to see whether anything has changed. Values are set as of the July 1 assessment date.

Is there a homestead exemption in West Virginia?

West Virginia does not give every owner-occupant a dollar exemption. What owner-occupants get is a classification break: a home you own and live in is Class II property, and the constitution caps the combined levy rate on Class II at half the rate that can be charged on ordinary Class III and Class IV property. That is a lower tax rate, not an exemption of value, so it does not translate into a dollar amount off your assessment. The only dollar exemption available is the 65 or older and permanently disabled one below.

Other state relief for homeowners:

• Seniors and disabled owners: The homestead exemption removes $20,000 of assessed value. You qualify if you are 65 or older, or certified permanently and totally disabled, and you own and live in the home exclusively as your residence. You must also have been a West Virginia resident for the two calendar years before the tax year claimed, with exceptions for military members and returning former residents. There is no income limit on the exemption itself. Apply once with your county assessor on or before December 1 following the July 1 assessment day; miss that date and you waive it for the next tax year. Only one exemption per home no matter how many qualifying owners live there.
• Disabled veterans: West Virginia does not exempt any assessed value for veterans. Instead it offers the Disabled Veteran Real Property Tax Credit, claimed on your state income tax return rather than taken off your property tax bill. Honorably discharged veterans rated 90% to 100% permanently and totally disabled can get credit for the actual real property tax paid on their home, provided they paid it on time. An unremarried surviving spouse can continue claiming it. Taking it rules out the Senior Citizen Tax Credit and the Homestead Excess Property Tax Credit for that year.
• Two refundable income tax credits give back property tax that seniors and low income owners already paid, and neither reduces your assessment. The Senior Citizen Tax Credit goes to people already in the homestead exemption program whose income falls under a limit republished every year as the federal poverty guidelines change. The Homestead Excess Property Tax Credit is for owners whose real property tax exceeded 4% of their income, capped at $1,000. You cannot stack the disabled veteran credit with either.

West Virginia sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in West Virginia?

Tax is billed once a year and paid in two equal halves. The first half is payable September 1 and goes delinquent October 1; the second is payable the following March 1 and goes delinquent April 1. Pay on or before the date an installment is payable and you get a 2.5% discount, which applies to either half. Once a payment goes delinquent, interest runs at 9% a year. County sheriffs mail the bills, called tax tickets, in July.

West Virginia splits the bill into 2 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in West Virginia?

You contest the assessed value with the the county commission sitting as the board of equalization and review, then the West Virginia Office of Tax Appeals. The filing deadline is typically while the county board is in session, which opens by February 1 and must adjourn by the end of February. The window to be heard is short and lands in the same month every year. If you do not appear and ask for relief during that session, state law treats you as having given up the challenge for that tax year. If you are unhappy with the board's decision you can appeal to the Office of Tax Appeals, and that petition must be in by March 31 of the tax year. Disputes about which class your property belongs in, or whether it is taxable at all, follow a separate track starting with written objections to the assessor.

West Virginia property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.