Sheet WV · 2026 rules

West Virginia Property Tax Calculator

West Virginia assesses property at 60% of true and actual value and sets levy rates by class: an owner-occupied home is Class II, which carries the lowest rates, including a state levy of half a cent per $100.

Rules verified Oct 2, 2026 13 primary sources Editorial policy

Estimate your 2026 West Virginia bill

Appraised (true and actual) value ($)

Property class

Homestead exemption approved (65+ or permanently and totally disabled, 2 years’ residency)?

No Yes

Rate unit on your bill

Mills Per $100 Percent

Regular levies per $100 (county, school board, city) for your class

Voter-approved excess and bond levies per $100

Approved shared exemption, bill credits and charges (optional)

Extra exemption approved for EVERY modeled levy (assessed $)

The same assessed-value amount must apply to State levy, Regular levies, Excess and bond levies. Different approvals or bases require the prepared levy worksheet. Do not repeat relief already deducted.

Other approved credits on the bill ($)

Fixed charges or special assessments ($)

Your county’s levy sheet lists Class II rates in cents per $100; enter them in dollars (90 cents = 0.90).

West Virginia · 2026 (calendar tax year 2026, based on the July 1, 2025 assessment) Needs inputs

West Virginia estimated annual property tax —

Tax — State levy —
Tax — Regular levies —
Tax — Excess and bond levies —
Credits subtracted —
Fixed charges added —

Per month (annual ÷ 12) —

What was applied Enter the appraised value from the assessment notice.

Assessed value after ratio and cap —

Taxable value — State levy —

Taxable value — Regular levies —

Taxable value — Excess and bond levies —

Effective rate on market value —

What this estimate leaves out

Different allowances for different levies need separately approved taxable bases in the prepared levy worksheet. The extra exemption above subtracts the same assessed-dollar amount from every modeled levy.

How West Virginia turns value into a tax bill

West Virginia statewide rules
Step	West Virginia rule	Source
Value	Assessed value (60% of true and actual value / appraised value)	[1]
Assessment	Choose the actual approved property class: approval required; Class II — owner-occupied home: 60%; Class III — other property outside a city: 60%; Class IV — other property inside a city: 60%	[1][3]
Annual limit	No statewide cap on an individual assessment.
Exemption	Senior or disabled homestead exemption: $20,000 off assessed value; all levies.Owner-occupied homestead used exclusively for residential purposes, owner age 65 or older (by June 30 following the July 1 assessment date) OR certified permanently and totally disabled; West Virginia resident for the two consecutive calendar years preceding the tax year; not receiving a similar exemption in another state. One exemption per homestead. Not indexed.	[2][12][13][7]
Rate	State levy: $0.0050 per $100 everywhere in West Virginia.State levy set by statute: half a cent per $100 on Class II, one cent on Classes III and IV.	[5][6]
Rate	Regular levies: local rate — you enter it.Regular levies: county commission, county board of education (regular school levy) and municipality - Class II rate from your tax ticket, in dollars per $100	[4][6][9]
Rate	Excess and bond levies: local rate — you enter it.Voter-approved excess levies and general obligation bond levies (outside the regular-levy limit) - dollars per $100	[4][11]

West Virginia property tax rules in brief

West Virginia assesses property annually as of July 1 at 60% of its true and actual value, and the tax year is the calendar year after that assessment date.¹⁸

Owner-occupied homes are Class II property, which carries the lowest regular levy rates; rental and other non-owner-occupied real estate is Class III or Class IV.³¹⁰

Regular levies on Class II property are capped in aggregate at $1.00 per $100 of assessed value, but voter-approved excess and bond levies can be added on top.⁴¹¹

The State Board of Public Works levies 0.5 cents per $100 on Class II property statewide.⁵⁶

Owners aged 65 or older or permanently and totally disabled get the first $20,000 of a homestead's assessed value exempted, after two years of state residency.²¹²⁷

The county board of education regular levy rate is set uniformly statewide and reduced automatically when reappraisals would raise statewide school revenue by 2% or more, unless the Legislature votes otherwise.⁹

Bills state rates in cents per $100 of assessed value.⁶

Worked example

Illustrative rates: regular $0.90 and excess $0.30 per $100. Assessed 250,000 × 60% = 150,000; senior exemption leaves 130,000. State 6.50 + regular 1,170.00 + excess 390.00 = 1,566.50.

West Virginia worked example
Line	Taxable value	Tax
State levy at $0.0050 per $100	$130,000.00	$6.50
Regular levies at $0.90 per $100	$130,000.00	$1,170.00
Excess and bond levies at $0.30 per $100	$130,000.00	$390.00
Annual total		$1,566.50

Left to your local bill

Homestead Excess Property Tax Credit and Senior Citizens' Tax Credit (income-tax credits, income-tested)
Disabled Veteran Real Property Tax Credit (personal income tax credit) - 100% disabled veterans who are 'permanently and totally disabled' may also qualify for the $20,000 homestead exemption
Exact statewide regular school board levy rate for TY 2026 (set uniformly statewide each year under W. Va. Code 11-8-6 f; not located in a primary source) - enter from tax ticket
Farm use valuation for Class II farms; managed timberland; personal property (vehicles) taxes billed separately
Fire fees, municipal service fees and other non-ad-valorem charges; early-payment discount (2.5%) and late interest

Census context, not a rate

American Community Survey 2020–2024: median owner-occupied value $162,600 (±$1,346), median real-estate taxes $865 (±$9). Dividing one by the other gives 0.53% for West Virginia. Tables B25077 and B25103; why it is only context.

Sources

code.wvlegislature.govW. Va. Code 11-3-1(a), read 2026-10-02.
“All property, except public service businesses assessed pursuant to article six of this chapter, shall be assessed annually as of July 1 at sixty percent of its true and actual value;”
code.wvlegislature.govW. Va. Code 11-6 B-3(a), read 2026-10-02.
“An exemption from ad valorem property taxes shall be allowed for the first $20,000 of assessed value of a homestead that is used and occupied by the owner thereof exclusively for residential purposes, when such owner is sixty-five years of age or older”
code.wvlegislature.govW. Va. Code 11-8-5, read 2026-10-02.
“Class II. All property owned, used and occupied by the owner exclusively for residential purposes; All farms, including land used for horticulture and grazing, occupied and cultivated by their owners or bona fide tenants;”
code.wvlegislature.govW. Va. Code 11-8-6, read 2026-10-02.
“The aggregate of taxes assessed in any one year by all levying bodies, except as provided by section twenty-three of this article, shall not exceed 50¢ on each one hundred dollars' assessed valuation on Class I property; $1 on Class II property;”
code.wvlegislature.govW. Va. Code 11-8-6 a, read 2026-10-02.
“The State Board of Public Works shall levy as provided by section eight as follows: On Class I property, twenty-five hundredths of 1¢; on Class II property, five- tenths of 1¢; and on Classes III and IV property, 1¢.”
tax.wv.govWest Virginia Tax Division, Property Tax Rates, read 2026-10-02.
“Maximum Property Tax Regular Levy Rates The regular rates of levy may not exceed the following amounts: (Rates are given in cents per $100.00) Taxing Authority Class I Class II Class III Class IV State: 0.25 0.50 1.00 1.00”
tax.wv.govWest Virginia Tax Division, Property Tax Exemptions, read 2026-10-02.
“The first $20,000 of assessed value of owner-occupied residential property owned by a person age 65 or older or by a person who is permanently and totally disabled is exempt.”
code.wvlegislature.govW. Va. Code 11-6 B-2(9), read 2026-10-02.
“(9) "Tax year" means the calendar year following the July first assessment day.”
code.wvlegislature.govW. Va. Code 11-8-6 f(a), read 2026-10-02.
“the rate of levy for county boards of education shall be reduced uniformly statewide and proportionately for all classes of property for the forthcoming tax year so as to cause the rate of levy to produce no more than one hundred two percent of the previous year's”
tax.wv.govWest Virginia Tax Division, Property Tax Classifications, read 2026-10-02.
“Class II: Owner-occupied residential property used exclusively for residential purposes and all farm land used for agricultural purposes by its owner or bona fide tenant.”
tax.wv.govWest Virginia Tax Division, Property Tax Rates (excess levies), read 2026-10-02.
“If proposed by a county board of education, the excess levy can increase that levying body's maximum regular levy rate by up to 100 percent and can remain in effect for up to five years.”
code.wvlegislature.govW. Va. Code 11-6 B-3(a), read 2026-10-02.
“or is certified as being permanently and totally disabled provided the owner has been or will be a resident of the State of West Virginia for the two consecutive calendar years preceding the tax year to which the homestead exemption relates”
code.wvlegislature.govW. Va. Code 11-6 B-2(7), read 2026-10-02.
“(7) "Sixty-five years of age or older" includes a person who attains the age of sixty-five on or before June 30 following the July first assessment day.”

Bordering jurisdictions

Elsewhere in the region:

District of Columbia property tax calculator

Rules verified October 2, 2026 by the Property Tax Calculator Editorial Team. Report a correction