West Virginia Tax Division > Business > Property Tax > Property Tax Rates

Property Tax Rates

Property taxes are levied by county boards of education, county commissions, municipalities, and the State.

Maximum Property Tax Regular Levy Rates

The regular rates of levy may not exceed the following amounts:
(Rates are given in cents per $100.00)

Taxing Authority Class I Class II Class III Class IV

State: 0.25 0.50 1.00 1.00
County: 14.30 28.60 57.20 57.20
Schools: 22.95 45.90 91.80 91.80
Municipal: 12.50 25.00 50.00

50.00 100.00 150.00 200.00

Excess Levies

The levy rates can be increased by referendum to impose general obligation bond levies or excess levies.

If proposed by a municipality or a county commission, the excess levies can increase the share of that levying body's maximum regular levy rate by up to 50 percent and remain in effect for up to five years. West Virginia Constitution Article X §§ 1 and 11.

If proposed by a county board of education, the excess levy can increase that levying body's maximum regular levy rate by up to 100 percent and can remain in effect for up to five years. West Virginia Constitution Article X § 10.

If approved by referendum, an additional bond levy may be imposed to pay debt service on the bonded indebtedness of local governments. West Virginia Constitution Article X §§ 8 and 10.

Excess levies and general obligation bond levies of counties and municipalities must be approved by at least 60 percent of those voting for and against the levy. West Virginia Constitution Article X §§ 1 and 8.

Board of education excess levies and general obligation bond levies require a majority approval of those voting on the question. West Virginia Constitution Article X § 10.

The excess levy rates are those specified in the excess levy ballot, unless the ballot allows them to be reduced in accordance with the excess levy ballot provision. West Virginia Code § 11-8-6g(a).