Property Tax Division Publications
Forms and Publications
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.
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Property Return Due Dates
For a calendar of property tax return due dates, please
Notification of Increase in Assessed Value
For a list of dates when notices will be sent to property owners, please
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.
Classification of Property for Tax Purposes
Article 10 Section 1 of the
State Constitution divides property into four classes.
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Property Tax Rates
Property taxes are levied by county boards of education, county commissions, municipalities, and the State.
Property Tax Exemptions
To view a representative, nonexclusive list of property that may be exempt from property tax, please
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.
For a list of assessors in each of West Virginia’s counties, please