West Virginia property tax: rates, homestead and appeals

Who sets your property tax?

Three groups share the job, as the Kanawha County Assessor explains.

• The county assessor estimates market value and multiplies by 60% to get the assessed value. In Kanawha County that is the Assessor’s Office. The assessor does not set the tax rate.
• The levying bodies set the rates: the Legislature for the state, the county board of education, the county commission and the city council. Constitutional limits cap the regular rates, and voters can approve excess levies.
• The sheriff mails the bills and collects the money.

The formula is market value × 60% × levy rate ÷ 100. For owner-occupied homes, the code also tells the assessor to consider the income the home might earn if rented (§ 11-3-1(b)).

What are Class II rates?

The state constitution groups property into four classes. Class II is “owner-occupied residential property used exclusively for residential purposes” and farmland used by its owner (West Virginia Tax Division). The Tax Division lists the maximum regular levy for Class II, in cents per $100: state 0.50, county 28.60, schools 45.90 and municipal 25.00. Class II is two times Class I, and Classes III and IV are four times.

Across the state, the average levy on Class II property for the 2025 tax year was $1.21 per $100 of assessed value (Tax Division). Rates vary by county and by city.

What does a Charleston owner pay?

The State Auditor publishes the Kanawha County rates of levy for the fiscal year ending June 30, 2027. For Class II property inside the city of Charleston, in cents per $100 of assessed value:

Example: a $200,000 home in Charleston

This is an example, not a quote. The home is owner-occupied, so it is Class II.

That is about 0.97% of market value. Special districts or a different neighborhood levy could change a real bill. Check yours with the sheriff’s tax inquiry.

What does the homestead exemption save?

The first $20,000 of assessed value of a homestead is exempt when the owner is 65 or older or permanently and totally disabled and lives in the home (§ 11-6B-3). Kanawha County’s assessor adds that honorably discharged veterans rated 90% to 100% disabled may qualify. You must have lived in West Virginia for the two prior years, with limited exceptions for people who return after moving away. Age 65 counts if you reach it on or before June 30 following the July 1 assessment date (§ 11-6B-2).

On the example home, the exemption cuts the taxable value to $100,000. The tax becomes $1,609.00, a saving of $321.80 a year.

Apply to the county assessor before December 1 to qualify for the next tax year. The exemption then carries over unless your status changes. When the home is sold, it is removed on the next July 1 unless the new owner qualifies (§ 11-6B-3(b)). A move to another home needs a new application.

Is there a cap on yearly increases?

The statutes and Tax Division pages I read set no percentage cap on how much a home’s assessed value can rise. Homes are reassessed every year (§ 11-3-1). The state does require a notice: when a county assessor raises real property’s assessed value by more than 110% of last year’s and by more than $1,000, the owner must be notified by January 15. Failing to receive the notice is not grounds for setting the increase aside.

When are bills due?

Delinquent taxes accrue interest at 9% a year. In the example, the 2.5% discount is $24.14 on each half of $965.40.

The person who owns the property on the July 1 assessment date is liable for that year’s tax (§ 11-3-1(c)). The contract and your closing statement settle how a sale splits it; see closing costs in West Virginia.

How do I appeal an assessment?

1. Review your value. Contact the Assessor’s Office and ask how the value was set.
2. Appear before the board. The county commission sits as the Board of Equalization and Review no later than February 1 and adjourns no later than the end of February (§ 11-3-24). A taxpayer who fails to apply there waives the right to challenge that year’s list, except by appeal to the Office of Tax Appeals.
3. Ask for a hearing and appeal. A taxpayer who has a hearing may appeal the board’s order to the Office of Tax Appeals. The standard of proof is a preponderance of the evidence.
4. Classification disputes go in writing to the assessor first, then possibly to the Tax Commissioner (§ 11-3-24a). The board cannot review classification.
5. Keep paying. Taxes must be paid before they become delinquent while an appeal is pending, or the appeal can be dismissed (§ 11-3-25a).

For the Charleston market, see the Charleston guide. Lenders often collect the tax monthly through an escrow account.