Property Tax Due Dates in West Virginia

West Virginia property taxes are administered at the county level. Property is appraised at its estimated market value and then assessed at 60% of that appraised value. Residential property includes both real property and personal property (vehicles, etc.) — the personal property tax is assessed and billed along with real property taxes. West Virginia has some of the lowest effective property tax rates in the country, with effective rates well under 0.6% of market value for most residential properties.

West Virginia property taxes are paid in two equal installments: First half: Due September 1 (delinquent after October 1) Second half: Due March 1 (delinquent after April 1) A 9% annual interest rate applies to delinquent taxes. Unpaid taxes may ultimately be subject to forfeiture proceedings. Most counties offer online payment through the county sheriff's office website. Contact your county sheriff (who collects property taxes in West Virginia) for payment options.

West Virginia property tax relief programs: Homestead Exemption — Qualifying West Virginia residents who are 65 or older or permanently and totally disabled receive a $20,000 reduction in the assessed value of their primary residence. This exemption is straightforward and applies without income limits. Apply with your county assessor by December 1. Low Income Elderly Benefit — Additional income-based relief may be available for qualifying low-income seniors. Contact your county assessor. Disabled Veteran Exemption — Veterans with a 100% service-connected disability may receive a full exemption from property taxes on their primary residence.

West Virginia property tax appeals go to the county Board of Equalization and Review: Deadline: File an appeal with your county Board of Equalization and Review in January or February (the board typically meets January 15 through February 28 each year). Process: Present evidence that the appraised value exceeds fair market value — comparable sales or an independent appraisal. Further appeal: Appeal county decisions to the West Virginia Office of Tax Appeals or Circuit Court.