West Virginia

West Virginia has an effective property tax rate of 0.49%, with a median annual property tax of $835. Properties are assessed at 60.0% of market value and reassessed annual (property tax division reviews and updates values yearly; physical reappraisal on rolling cycle). Payments are due semi-annual.

Effective Rate

0.49%

Assessment Ratio

60.0%

Median Annual Tax

$835

Payment Frequency

Semi-Annual

Appeal Deadline

By February 20 to County Commission sitting as Board of Equalization and Review

Due Dates

First half due September 1; second half due March 1. Full payment by September 1 with 2.5% discount.

Reassessment Cycle

Annual (Property Tax Division reviews and updates values yearly; physical reappraisal on rolling cycle)

Homestead Exception

Homestead Exemption: first $20,000 of assessed value for owner-occupied primary residence (available to all homeowners). Senior (65+)/disabled with income under $25,000 get additional exemption.

Key Notes

Second lowest median property tax in the US. Assessment at 60% of market value. Class I (tangible personal property) and Class II (residential owner-occupied) at 60%. Low home values combined with reasonable rates keep bills very low.

Late Penalty

9% interest on delinquent taxes; property published in delinquent list; sold at November tax sale if unpaid

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