Property Taxes in West Virginia: Rates, Exemptions, and How They Work (2026)
TL;DR
West Virginia assesses property at 60% of fair market value. Property is divided into four classes with different maximum levy rates. The average effective rate is about 0.53%. The homestead exemption provides the first $20,000 of assessed value tax-free for seniors 65+ and disabled persons. County assessors handle valuations. Appeal to the County Commission sitting as the Board of Equalization and Review, typically in February.
Assessment and Classification
Property is assessed at 60% of appraised fair market value. West Virginia divides property into four classes for maximum rate purposes:
| Class | Property Type | Max State Rate |
|---|---|---|
| I | Tangible personal property used in agriculture and owner-occupied residential | $0.50 per $100 |
| II | Owner-occupied residential real property | $1.00 per $100 |
| III | All other real and personal property in municipalities | $1.50 per $100 |
| IV | All other real and personal property outside municipalities | $2.00 per $100 |
Homestead Exemption
Homeowners 65+ and permanently disabled persons can exempt the first $20,000 of assessed value from property taxes. At 60% assessment, this covers homes with market value up to about $33,333.
Appeal
- County Commission (Board of Equalization and Review): File during the February sitting period
- Circuit Court: Appeal within 30 days
Check your West Virginia assessment with our free property tax analyzer.
Frequently Asked Questions
What should I know about property taxes in west virginia: rates, exemptions, and how they work (2026)?
West Virginia assesses property at 60% of fair market value. Property is divided into four classes with different maximum levy rates. The average effective rate is about 0.53%.
What should I know about assessment and classification?
Property is assessed at 60% of appraised fair market value. West Virginia divides property into four classes for maximum rate purposes:
What should I know about homestead exemption?
Homeowners 65+ and permanently disabled persons can exempt the first $20,000 of assessed value from property taxes. At 60% assessment, this covers homes with market value up to about $33,333.
What should I know about appeal?
Check your West Virginia assessment with our free property tax analyzer.