How West Virginia Property Tax & Appeals Work

How your assessment becomes a tax bill

1. The assessor estimates your property's appraised (market) value.
2. Your assessed value is 60% of that appraised value.
3. Your tax is the assessed value × the levy rate for your property's class, set each year by the state, county commission, school board, and (if you're in town) the municipality.

Property classes

• Class II — owner-occupied homes and farms (the lowest rate).
• Class III — all other property outside a municipality (about 2× Class II).
• Class IV — all other property inside a municipality (about 2× Class II, plus city levies).

Exemptions that lower your bill

Homestead Exemption: if you're 65 or older or permanently and totally disabled, the first $20,000 of your assessed value is exempt on your owner-occupied home. You must apply with the assessor. Try the toggle on your Property Report to see the difference.

If you think your value is too high

1. Talk to the Assessor first. Many issues are simple record errors — wrong square footage, condition, or features. Ask them to review your property card. Errors are often fixed informally.
2. Appeal to the Board of Equalization & Review. The County Commission sits as this board in February each year. You present evidence that your value is too high; they can adjust it. (Confirm exact dates with the County Commission — the window is short.)
3. Further appeals (Office of Tax Appeals / circuit court) are available if you disagree with the board's decision.

Note: assessments are typically set the prior July 1; appeal windows are early in the year. Don't wait for your tax ticket to act.

Build a strong case — evidence checklist

• Comparable properties — similar homes assessed lower. Use the Compare tool or generate an appeal packet/letter here.
• Photos of condition issues (needed repairs, damage, outdated systems).
• A recent independent appraisal or recent sale price, if you have one.
• Corrections to the record — square footage, year built, acreage, features.