Tax Code Reference
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West Virginia
Property Tax Code
West Virginia Code — Chapter 11 (Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in West Virginia.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
County Commission
Assessment Ratio
60% of appraised value (Class II residential)
Assessment Cycle
Annual
Appeal Deadline
February 20, 2026 — written protest; hard outer deadline March 31, 2026 to the Office of Tax Appeals
Assessment System
Governing CodeWest Virginia Code — Chapter 11 (Taxation)
Assessment AuthorityCounty Assessor
Assessment Ratio60% of appraised value (Class II residential)
Assessment CycleAnnual
Appeal System
Appeal BoardCounty Commission / State Tax Department
Appeal DeadlineFebruary 20, 2026 — written protest; hard outer deadline March 31, 2026 to the Office of Tax Appeals
Key Notes for West Virginia
West Virginia uses a classified property tax system. Class II (residential) is assessed at 60% of appraised value. The homestead exemption applies to seniors and disabled individuals.
Hearing Types Available
1
County Assessor review2
County Commission3
Circuit CourtValid Grounds for Appeal
Overvaluation
Incorrect classification
Denial of exemption