Property Tax Rates & Rules
Assessment Method
All property is assessed at 60% of its true and actual value.
Homestead Exemption Details
Exempts the first $20,000 of assessed value for seniors 65+ or permanently disabled.
Senior Exemption Details
Seniors 65+ who have lived in WV for 2+ years are eligible for the $20,000 assessment reduction.
How to Appeal Your Assessment
File with the County Commission sitting as the Board of Review and Equalization in February.
Official Source
West Virginia Tax Authority
Last verified: 2026-03-31 · Always confirm current rates before making real estate decisions.