West Virginia property tax appeals, 2027
In West Virginia, you appeal a property assessment to the County Commission sitting as Board of Equalization and Review, and the deadline is February 20. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.
Data as of 20 Oct 2026 · 55 counties, state and county recordsHow appeals work in West Virginia
| Rule | What applies |
|---|---|
| What you argue | Market value as of July 1 of the year before the tax year (W. Va. Code §11-3-1(a), (f)(1)); uniformity is also recognized (W. Va. Code §11-3-24(d); W. Va. Const. art. X, §1) |
| How homes are assessed | 60% of market value for homes. 60% of true and actual value (W. Va. Code §11-3-1(a)). |
| Deadline | Written protest with the county commission clerk or the Office of Tax Appeals by February 20 of the tax year (W. Va. Code §11-3-23a(c)(2)); missing it waives the year (§11-3-24(h)). |
| First appeal to | County Commission sitting as Board of Equalization and Review |
| What the notice shows | Often no market value; assessed value as “Assessed Value”. Mails: On or before January 15, and only when assessed value rises more than 10% and by $1,000 or more (W. Va. Code §11-3-2a) |
| Sale prices public | Yes |
| Statutes | Grounds: W. Va. Code §11-3-1(a), §11-3-24(d). Filing: W. Va. Code §11-3-23a(c)(2), §11-3-24. |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every West Virginia county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Kanawha County | Not yet published | — | — | Scan from recent sales |
| Berkeley County | Not yet published | — | — | Scan from recent sales |
| Monongalia County | Not yet published | — | — | Scan from recent sales |
| Cabell County | Not yet published | — | — | Scan from recent sales |
| Wood County | Not yet published | — | — | Scan from recent sales |
| Raleigh County | Not yet published | — | — | Scan from recent sales |
| Harrison County | Not yet published | — | — | Scan from recent sales |
| Jefferson County | Not yet published | — | — | Scan from recent sales |
| Mercer County | Not yet published | — | — | Scan from recent sales |
| Putnam County | Not yet published | — | — | Scan from recent sales |
| Marion County | Not yet published | — | — | Scan from recent sales |
| Ohio County | Not yet published | — | — | Scan from recent sales |
| Fayette County | Not yet published | — | — | Scan from recent sales |
| Wayne County | Not yet published | — | — | Scan from recent sales |
| Preston County | Not yet published | — | — | Scan from recent sales |
| Greenbrier County | Not yet published | — | — | Scan from recent sales |
| Logan County | Not yet published | — | — | Scan from recent sales |
| Marshall County | Not yet published | — | — | Scan from recent sales |
| Hancock County | Not yet published | — | — | Scan from recent sales |
| Jackson County | Not yet published | — | — | Scan from recent sales |
| Randolph County | Not yet published | — | — | Scan from recent sales |
| Mineral County | Not yet published | — | — | Scan from recent sales |
| Mason County | Not yet published | — | — | Scan from recent sales |
| Nicholas County | Not yet published | — | — | Scan from recent sales |
| Hampshire County | Not yet published | — | — | Scan from recent sales |
| Upshur County | Not yet published | — | — | Scan from recent sales |
| Mingo County | Not yet published | — | — | Scan from recent sales |
| Brooke County | Not yet published | — | — | Scan from recent sales |
| Boone County | Not yet published | — | — | Scan from recent sales |
| Wyoming County | Not yet published | — | — | Scan from recent sales |
| Lincoln County | Not yet published | — | — | Scan from recent sales |
| Morgan County | Not yet published | — | — | Scan from recent sales |
| McDowell County | Not yet published | — | — | Scan from recent sales |
| Lewis County | Not yet published | — | — | Scan from recent sales |
| Taylor County | Not yet published | — | — | Scan from recent sales |
| Barbour County | Not yet published | — | — | Scan from recent sales |
| Hardy County | Not yet published | — | — | Scan from recent sales |
| Wetzel County | Not yet published | — | — | Scan from recent sales |
| Roane County | Not yet published | — | — | Scan from recent sales |
| Monroe County | Not yet published | — | — | Scan from recent sales |
| Braxton County | Not yet published | — | — | Scan from recent sales |
| Summers County | Not yet published | — | — | Scan from recent sales |
| Grant County | Not yet published | — | — | Scan from recent sales |
| Ritchie County | Not yet published | — | — | Scan from recent sales |
| Webster County | Not yet published | — | — | Scan from recent sales |
| Tyler County | Not yet published | — | — | Scan from recent sales |
| Clay County | Not yet published | — | — | Scan from recent sales |
| Pocahontas County | Not yet published | — | — | Scan from recent sales |
| Doddridge County | Not yet published | — | — | Scan from recent sales |
| Pleasants County | Not yet published | — | — | Scan from recent sales |
| Gilmer County | Not yet published | — | — | Scan from recent sales |
| Tucker County | Not yet published | — | — | Scan from recent sales |
| Pendleton County | Not yet published | — | — | Scan from recent sales |
| Calhoun County | Not yet published | — | — | Scan from recent sales |
| Wirt County | Not yet published | — | — | Scan from recent sales |
West Virginia questions
When is the property tax appeal deadline in West Virginia?
Written protest with the county commission clerk or the Office of Tax Appeals by February 20 of the tax year (W. Va. Code §11-3-23a(c)(2)); missing it waives the year (§11-3-24(h)). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in West Virginia?
The County Commission sitting as Board of Equalization and Review hears the first appeal (W. Va. Code §11-3-23a(c)(2), §11-3-24).
How is a home assessed in West Virginia?
At 60% of market value for homes, valued as of July 1 of the year before the tax year (W. Va. Code §11-3-1(a), (f)(1)).
What does a West Virginia assessment notice show?
Often only an assessed value, and the assessed value, labeled “Assessed Value”. Notices mail: On or before January 15, and only when assessed value rises more than 10% and by $1,000 or more (W. Va. Code §11-3-2a).
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- W. Va. Code §11-3-1 (60% of true and actual value, July 1)
- W. Va. Code §11-3-2a (notice of increase)
- W. Va. Code §11-3-23a (informal review, protest deadline)
- W. Va. Code §11-3-24 (Board of Equalization and Review)
- W. Va. Code §11-22-6 (declaration of consideration)
- W. Va. Code §11-6B-3 (homestead exemption)
- Putnam County Assessor, informal review of value
- Wetzel County Assessor, appraised values
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).