Estimate your West Virginia property tax based on the state's 0.52% average effective rate. Enter your home value for an instant, free calculation.
Enter any tax exemption amount you qualify for in West Virginia
West Virginia has one of the lowest property tax burdens in the country, with the lowest median dollar bill of any state. Homes are appraised at full value but assessed at 60% of it, and owners 65+ or disabled get the first $20,000 exempt.
Real property is appraised at 100% of true market value and then assessed at 60% of that, with reappraisal at least every three years. Property is grouped into four classes, and county, municipal, school, and state levy rates — expressed as cents per $100 of assessed value — are applied by class. The elected county assessor sets values while the county sheriff collects the tax.
| Home Value | Estimated Annual Tax | Monthly (Escrow) |
|---|---|---|
| $143,000 (median) | $744 | $62/mo |
| $250,000 | $1,300 | $108/mo |
| $600,000 | $3,120 | $260/mo |
Effective rates vary within West Virginia. These figures are median-tax-to-median-value estimates from U.S. Census ACS data (2019–2023 ACS 5-year (SmartAsset)) for some of the most populous counties:
| County | Effective Rate |
|---|---|
| Kanawha County | 0.65% |
| Cabell County | 0.59% |
| Wood County | 0.55% |
| Harrison County | 0.54% |
| Berkeley County | 0.49% |
| Raleigh County | 0.49% |
| Monongalia County | 0.46% |
Among these counties, effective rates range from about 0.46% in Monongalia County to 0.65% in Kanawha County. Your actual rate depends on the local mill/millage set by your county, city, and school district.
West Virginia's Homestead Exemption exempts the first $20,000 of assessed value on an owner-occupied residence (Class II) for owners who are 65+ or permanently and totally disabled. Applicants must have occupied the home more than six months and been a state resident for the two prior years; new applicants file with the county assessor between July 1 and December 1.
Beyond the $20,000 exemption, a refundable Senior Citizens Tax Credit helps homestead participants 65+ with income at or below 150% of the federal poverty guideline. Veterans rated 90–100% permanently and totally service-connected disabled may claim a refundable Disabled Veteran Real Property Tax Credit on their home (not combinable with the senior credit), and low-income owners may qualify for the Homestead Excess Property Tax Credit up to $1,000.
The county sheriff issues tax tickets in July. Tax is payable in two installments: the first half due September 1 (delinquent after October 1) and the second March 1 (delinquent after April 1). A 2.5% discount applies to each installment paid before its due date; delinquent taxes accrue 9% annual interest before the tax-lien sale.
Ask the county assessor to review the value, then formally protest to the county Board of Equalization and Review (the county commission), which convenes by February 1 and adjourns between February 15 and 28. Present comparable sales or an appraisal showing value exceeds fair market value; adverse decisions may be appealed to the WV Office of Tax Appeals or circuit court.
West Virginia's average effective property tax rate is about 0.52% of home value, one of the lowest in the nation, and it has the lowest median dollar bill of any state (around $880). Actual rates vary by county because real property is assessed at 60% of market value and multiple local levies apply per $100.
The county assessor appraises property at full market value, then assesses it at 60%. A home worth $200,000 has an assessed value of $120,000, and tax is calculated by dividing assessed value by 100 and multiplying by the levy rate. Homes are reappraised at least every three years.
Owners 65+ or permanently and totally disabled can exempt the first $20,000 of assessed value through the Homestead Exemption (apply between July 1 and December 1). Low-income seniors may also claim the refundable Senior Citizens Tax Credit, and veterans rated 90–100% disabled may claim a refundable Disabled Veteran Real Property Tax Credit.