Are lower-value homes assessed at a higher share of their value than expensive ones?
That pattern, called regressivity, shifts tax burden onto those least able to bear
it. This view tracks the assessment ratio (appraised ÷ value) across value tiers, using the
gold-standard arms-length sale price as value where sales are plentiful.
Showing: All West Virginia
Not enough ratio observations to analyze this scope.
Assessment ratio by value tier
Each point is a value decile (lowest→highest). A flat line near
1.0 is equitable; a downward slope means cheaper homes carry a higher ratio
(regressive); upward means the reverse (progressive).