Property Tax

Ad Valorem Property Tax

All real and tangible personal property, with limited exceptions, is subject to property tax. As of July 1 each year, the ownership, use and value of property are determined for the next calendar tax year. However, public service business property is assessed based upon operations as of December 31 each year. Please click here to learn more.

Property Return Due Dates

For a calendar of property tax return due dates, please click here.

Notification of Increase in Assessed Value

For a list of dates when notices will be sent to property owners, please click here.

Protests Must Be Filed Before Property Taxes Are Due

Owners of property, except for owners of public service business property, who wish to protest the assessed value of their property must file a protest with their county commission sitting as a board of equalization and review that begins meeting for this purpose on February 1 each year before the property taxes are due for that year. Boards of equalization and review may adjourn any time after February 15 if their work is completed and must adjourn no later than February 28. Please click here to learn more.

Classification of Property for Tax Purposes

Article 10 Section 1 of the State Constitution divides property into four classes. To learn more, please click here.

Property Tax Rates

Property taxes are levied by county boards of education, county commissions, municipalities, and the State. Please click here to learn more.

Property Tax Exemptions

To view a representative, nonexclusive list of property that may be exempt from property tax, please click here.

Property Tax Rulings

When the owner of property and the county assessor disagree over the classification of property or the taxability of property, the question may be submitted to the Tax Commissioner for ruling as provided in West Virginia Code § 11-3-24a.

The Tax Commissioner must issue a ruling by the end of February of the calendar tax year. Consequently, requests for rulings must be submitted to the Tax Commissioner through the county assessor in sufficient time for the Tax Commissioner to consider the matter and issue a ruling by the end of February.

Property Tax Due Dates

Property tax bills, commonly called tickets, are issued on or after July 15 of the property tax year by county sheriffs for all property except public utility operating property. To learn more, please click here.

County Assessors

For a list of assessors in each of West Virginia’s counties, please click here.