Owning in West Virginia
Data from January 2026
Property tax in West Virginia
The typical owner in West Virginia pays $865 a year, about 0.53% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in West Virginia
- Typical tax
- $865
- per year, typical household
- 72% less than the U.S.
- Effective rate
- 0.53%
- tax ÷ value (estimate)
- 44% less than the U.S.
- United States
- 0.94%
- national effective rate
- Exemptions and relief
- 3
- published by the state, with the source
The state's rules
West Virginia's rules, in one table
The assessment cap, the homestead exemption, when to protest and when to pay, as West Virginia's official source states them. Tap "What the source says" to read the exact text.
| Rule | What West Virginia says | Source |
|---|---|---|
| Homestead exemption | West Virginia's homestead exemption takes $20,000 off the assessed value of the home you live in, but it is only for owners 65 or older or certified permanently and totally disabled. See how to claim it in the senior and disability sections. What the source says· W. Va. Code § 11-6B-3“An exemption from ad valorem property taxes shall be allowed for the first $20,000 of assessed value of a homestead that is used and occupied by the owner thereof exclusively for residential purposes, when such owner is sixty-five years of age or older or is certified as being permanently and totally disabled” | West Virginia Code (West Virginia Legislature) Verified November 6, 2026 |
| Protest deadline One for the whole state | Each year the county commission meets as the board of equalization and review by Feb. 1, and finishes by the last day of February. If you disagree with your property's value, ask for the correction at that meeting; if you do not, you waive the right to ask for it that year, except by appeal to the Office of Tax Appeals. If the board plans to raise your value, it notifies you and you can appear to object. What the source says· W. Va. Code § 11-3-24“The county commission shall annually, not later than February 1 of the tax year, meet as a board of equalization and review for the purpose of reviewing and equalizing the assessment made by the assessor. … The board may adjourn sine die anytime after February 15 of the tax year and shall adjourn sine die not later than the last day of February of the tax year. … If any person fails to apply for relief at this meeting, he or she shall have waived the right to ask for correction in the assessment list for the current year, and shall not thereafter be permitted to question the correctness of the list as finally fixed by the board, except on appeal to the Office of Tax Appeals, or as otherwise provided in this article.” | West Virginia Code (West Virginia Legislature) Verified November 6, 2026 |
| When to pay | You can pay the tax in two installments. The first is payable Sept. 1 and becomes delinquent Oct. 1; the second is payable March 1 and becomes delinquent April 1. If you pay by the payable date (Sept. 1 or March 1), you get a 2.5% discount. Late payments draw interest. What the source says· W. Va. Code § 11A-1-3“All current taxes assessed on real and personal property may be paid in two installments. The first installment shall be payable on September first of the year for which the assessment is made, and shall become delinquent on October first; the second installment shall be payable on the first day of the following March and shall become delinquent on April first. Taxes paid on or before the date when they are payable, including both first and second installments, shall be subject to a discount of two and one-half percent. If taxes are not paid on or before the date on which they become delinquent, including both first and second installments, interest” | West Virginia Code (West Virginia Legislature) Verified November 6, 2026 |
Not verified yet: Cap on your home, Cap on other property, What triggers a new assessment, Veterans.
Did your assessment go up?By place
Every county, with its figure
What the typical owner pays in each county of West Virginia, with the typical home value and the effective rate. Highest tax first.
| Jefferson County | $1,857 | $350,800 | 0.53% |
|---|---|---|---|
| Berkeley County | $1,398 | $266,300 | 0.52% |
| Putnam County | $1,311 | $223,300 | 0.59% |
| Monongalia County | $1,248 | $267,700 | 0.47% |
| Morgan County | $1,125 | $240,600 | 0.47% |
| Ohio County | $999 | $166,000 | 0.60% |
| Cabell County | $992 | $164,400 | 0.60% |
| Marion County | $978 | $166,700 | 0.59% |
| Kanawha County | $964 | $147,300 | 0.65% |
| Wood County | $941 | $158,500 | 0.59% |
| Harrison County | $908 | $166,200 | 0.55% |
| Hampshire County | $836 | $219,200 | 0.38% |
| Jackson County | $834 | $157,200 | 0.53% |
| Hancock County | $826 | $130,800 | 0.63% |
| Pleasants County | $819 | $151,000 | 0.54% |
| Mineral County | $818 | $180,400 | 0.45% |
| Doddridge County | $808 | $160,800 | 0.50% |
| Taylor County | $797 | $148,800 | 0.54% |
| Preston County | $793 | $162,800 | 0.49% |
| Ritchie County | $763 | $115,900 | 0.66% |
| Raleigh County | $754 | $150,900 | 0.50% |
| Brooke County | $746 | $141,500 | 0.53% |
| Monroe County | $725 | $156,300 | 0.46% |
| Wetzel County | $721 | $107,900 | 0.67% |
| Upshur County | $717 | $170,800 | 0.42% |
| Mason County | $706 | $120,300 | 0.59% |
| Lewis County | $692 | $151,800 | 0.46% |
| Tyler County | $689 | $121,300 | 0.57% |
| Marshall County | $680 | $149,800 | 0.45% |
| Fayette County | $676 | $105,800 | 0.64% |
| Greenbrier County | $663 | $149,000 | 0.44% |
| Mercer County | $656 | $121,700 | 0.54% |
| Pendleton County | $633 | $183,800 | 0.34% |
| Boone County | $620 | $93,100 | 0.67% |
| Wirt County | $597 | $115,800 | 0.52% |
| Wayne County | $594 | $127,100 | 0.47% |
| Logan County | $576 | $103,400 | 0.56% |
| Hardy County | $575 | $166,300 | 0.35% |
| Tucker County | $575 | $154,800 | 0.37% |
| Barbour County | $562 | $131,900 | 0.43% |
| Randolph County | $559 | $144,800 | 0.39% |
| Nicholas County | $554 | $121,600 | 0.46% |
| Grant County | $540 | $175,100 | 0.31% |
| Lincoln County | $538 | $105,300 | 0.51% |
| Roane County | $537 | $122,100 | 0.44% |
| Braxton County | $535 | $117,900 | 0.45% |
| Pocahontas County | $462 | $152,400 | 0.30% |
| Summers County | $439 | $140,100 | 0.31% |
| Calhoun County | $426 | $100,500 | 0.42% |
| Mingo County | $423 | $90,500 | 0.47% |
| Gilmer County | $410 | $83,800 | 0.49% |
| Clay County | $377 | $109,100 | 0.35% |
| Wyoming County | $369 | $82,900 | 0.45% |
| McDowell County | $337 | $50,000 | 0.67% |
| Webster County | $303 | $76,100 | 0.40% |
- Jefferson $1,8570.53%
- Berkeley $1,3980.52%
- Putnam $1,3110.59%
- Monongalia $1,2480.47%
- Morgan $1,1250.47%
- Ohio $9990.60%
- Cabell $9920.60%
- Marion $9780.59%
- Kanawha $9640.65%
- Wood $9410.59%
- Harrison $9080.55%
- Hampshire $8360.38%
- Jackson $8340.53%
- Hancock $8260.63%
- Pleasants $8190.54%
- Mineral $8180.45%
- Doddridge $8080.50%
- Taylor $7970.54%
- Preston $7930.49%
- Ritchie $7630.66%
- Raleigh $7540.50%
- Brooke $7460.53%
- Monroe $7250.46%
- Wetzel $7210.67%
- Upshur $7170.42%
- Mason $7060.59%
- Lewis $6920.46%
- Tyler $6890.57%
- Marshall $6800.45%
- Fayette $6760.64%
- Greenbrier $6630.44%
- Mercer $6560.54%
- Pendleton $6330.34%
- Boone $6200.67%
- Wirt $5970.52%
- Wayne $5940.47%
- Logan $5760.56%
- Hardy $5750.35%
- Tucker $5750.37%
- Barbour $5620.43%
- Randolph $5590.39%
- Nicholas $5540.46%
- Grant $5400.31%
- Lincoln $5380.51%
- Roane $5370.44%
- Braxton $5350.45%
- Pocahontas $4620.30%
- Summers $4390.31%
- Calhoun $4260.42%
- Mingo $4230.47%
- Gilmer $4100.49%
- Clay $3770.35%
- Wyoming $3690.45%
- McDowell $3370.67%
- Webster $3030.40%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Exemptions
Which exemption fits you?
What West Virginia publishes for each case. You have to apply for almost all of them: none is applied on its own.
-
If it is your main home
West Virginia's homestead exemption takes $20,000 off the assessed value of the home you live in, but it is only for owners 65 or older or certified permanently and totally disabled. See how to claim it in the senior and disability sections.
What the source says· W. Va. Code § 11-6B-3
“An exemption from ad valorem property taxes shall be allowed for the first $20,000 of assessed value of a homestead that is used and occupied by the owner thereof exclusively for residential purposes, when such owner is sixty-five years of age or older or is certified as being permanently and totally disabled”
West Virginia Code (West Virginia Legislature) · Verified November 6, 2026
-
If you are an older owner
If you are 65 or older, own and live in your home, and have lived in West Virginia the two prior calendar years, the first $20,000 of your home's assessed value is exempt. You file with the county assessor by Dec. 1 following the July 1 assessment date, with a sworn affidavit that you do not receive a similar exemption in another state. After that you do not refile unless you move.
What the source says· W. Va. Code §§ 11-6B-3, 11-6B-4
“An exemption from ad valorem property taxes shall be allowed for the first $20,000 of assessed value of a homestead that is used and occupied by the owner thereof exclusively for residential purposes, when such owner is sixty-five years of age or older or is certified as being permanently and totally disabled provided the owner has been or will be a resident of the State of West Virginia for the two consecutive calendar years preceding the tax year to which the homestead exemption relates … The owner's application for exemption shall be accompanied by a sworn affidavit stating that such owner is not receiving a similar exemption in another state”
West Virginia Code (West Virginia Legislature) · Verified November 6, 2026
-
If you have a disability
If you are certified as permanently and totally disabled, you get the same $20,000 exemption from assessed value. With the claim you include a certification from a doctor (a physician or osteopath licensed in the state) or a Social Security letter that you receive permanent and total disability benefits. You file with the county assessor by Dec. 1.
What the source says· W. Va. Code §§ 11-6B-3, 11-6B-4
“Each claim for exemption based on the owner being permanently and totally disabled shall include one of the following forms of documentation in support of said claim: (1) A written certification by a doctor of medicine or doctor of osteopathy licensed to practice their particular profession in this state that the claimant is permanently and totally disabled; (2) a written certification by the social security administration that the claimant is currently receiving benefits for permanent and total disability;”
West Virginia Code (West Virginia Legislature) · Verified November 6, 2026
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Buying or selling
Taxes on the sale
Some states charge a tax or fee when the deed is recorded. What the official source says:
-
Real estate transfer excise tax
When the deed is recorded, a tax of $1.10 for each $500 of value (or fraction) is paid. State law sets it; since July 1, 2025, that money stays with the county where it is collected. There is also an additional county tax of 55 cents per $500, which the county may raise to as much as $1.65 per $500. A $20 fee is also charged on each transfer of real estate for consideration (for example, a sale). The law makes the seller liable; if the buyer accepts the deed without the tax having been paid, the buyer pays it.
W. Va. Code §11-22-2(a), (b) · West Virginia Legislature (West Virginia Code) · Verified October 24, 2026
Frequently asked questions
How much is property tax in West Virginia?
The typical owner pays $865 a year, about 0.53% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
What is the deadline to protest the assessment in West Virginia?
Each year the county commission meets as the board of equalization and review by Feb. 1, and finishes by the last day of February. If you disagree with your property's value, ask for the correction at that meeting; if you do not, you waive the right to ask for it that year, except by appeal to the Office of Tax Appeals. If the board plans to raise your value, it notifies you and you can appear to object.
How do I apply for the homestead exemption in West Virginia?
West Virginia's homestead exemption takes $20,000 off the assessed value of the home you live in, but it is only for owners 65 or older or certified permanently and totally disabled. See how to claim it in the senior and disability sections.
When is property tax paid in West Virginia?
You can pay the tax in two installments. The first is payable Sept. 1 and becomes delinquent Oct. 1; the second is payable March 1 and becomes delinquent April 1. If you pay by the payable date (Sept. 1 or March 1), you get a 2.5% discount. Late payments draw interest.
Which county in West Virginia pays the most property tax?
By amount, the highest typical tax is in Jefferson County ($1,857) and the lowest in Webster County ($303). By effective rate, the highest is Boone County (0.67%) and the lowest Pocahontas County (0.30%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.