West Virginia property taxes (2026)

How West Virginia property taxes work

West Virginia property taxes are collected by the county sheriff in halves — first half due September 1, second half March 1 — and paying early earns a 2.5% discount on each half. Homes are assessed at 60% of appraised market value.

The tax year runs a step ahead of the bills: assessments set as of July 1 become the next year's tickets, and the challenge season is mid-winter — the county commission sits as the Board of Equalization and Review in February to hear value appeals, with filings due in late January or February per county schedule.

Owner-occupied homes are Class II property, taxed at half the levy rate of rentals and business property (Class III/IV) — the classification itself is a major protection, so confirm your home is on the rolls as Class II.

The Homestead Exemption removes $20,000 of assessed value for homeowners 65+ or permanently disabled (with a residency history requirement), filed once with the county assessor — with newer refundable credits for disabled veterans layered through the state tax return.

When payments are due

Two halves to the sheriff: September 1 and March 1 — with a 2.5% discount for paying each half early.

Pay early, pay less: 2.5% off in early payment of each half.

How to appeal your assessment

The statewide rule: Appeal to the county commission sitting as the Board of Equalization and Review, which meets in February — file on the county's late-January/February schedule

The February session covers the assessment that will drive NEXT year's tickets. Some counties encourage an informal review with the assessor in January first; the board's schedule is published by the county commission each winter.

1. Check your assessment in JanuaryYour appraised value (and 60% assessed value) for the coming tax year is set — many assessors post them online or mail change notices.
2. Raise it with the assessor firstJanuary informal reviews fix record errors without a hearing.
3. File for the February Board of Equalization and ReviewSchedule your hearing with the county commission's February session — free.
4. Present market evidenceComparable sales as of the July 1 assessment date; remember the 60% ratio when comparing numbers.
5. Escalate if neededBoard decisions can be appealed to circuit court (and newer statutes allow certain appeals to the Office of Tax Appeals).

County pages have the exact local deadlines, forms, and filing links.

Statewide exemptions

Reassessment

Assessors value annually as of July 1 for the following tax year, with statewide oversight and periodic physical review. Homes are assessed at 60% of appraised value.

Value notices (Notice of increased assessment) usually mail in January (increase notices).

Common questions

When are property taxes due in West Virginia?

Halves to the county sheriff: September 1 and March 1 — and each half earns a 2.5% discount if paid early. Interest starts a month after each due date.

How do I appeal my West Virginia assessment?

The county commission sits as the Board of Equalization and Review each February — get on its schedule (and talk to the assessor in January first). The February session sets the value behind next year's tickets.

What is the Homestead Exemption worth in West Virginia?

$20,000 off assessed value for homeowners 65+ or permanently disabled — roughly a third of the assessment on a median home. One filing with the county assessor by December 1.

Why does my rental pay more tax than my home?

Classification: owner-occupied homes are Class II, taxed at half the levy rate of Class III/IV property. It's the quiet half-price discount for living in your own house — make sure the assessor has you classified correctly.

Why is my assessed value 60% of appraisal?

Statewide rule: assessment is 60% of appraised value, and levy rates apply to the 60%. To see the county's opinion of market value, divide the assessment by 0.6.