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West Virginia property tax

Start with your county. Published tax dates and rules link to the official source.

Statewide rules

✓ Verified — Last verified October 24, 2026

Penalty statute

The Tax Division states 9% annual interest. First-half taxes become delinquent October 1; second-half April 1. Statute section not independently confirmed.

Official source. Verified .

Appeal process

OTA's property-tax appeal form describes both assessor-to-local-board-to-OTA and assessor-to-OTA paths; the path determines hearing versus appellate review and the applicable deadline.

Official source. Verified .

Who may represent homeowners

OTA Rule 52.2 permits any chosen representative before property-tax prehearing conferences/evidentiary hearings, but prohibits unauthorized practice of law. At those hearings, owners other than individuals, married couples or sole proprietors need licensed or pro hac vice counsel.

Official source. Statutory. Verified .

Homestead exemption

Owners age 65+ or permanently and totally disabled may apply for a $20,000 assessed-value homestead exemption by December 1; this deadline summary does not establish all residency conditions.

Official source. Verified .

Official exemption information

Official exemption information

Official source. Verified .

Counties and county equivalents

Common questions

How do property tax appeals work in West Virginia?

OTA's property-tax appeal form describes both assessor-to-local-board-to-OTA and assessor-to-OTA paths; the path determines hearing versus appellate review and the applicable deadline.

Who may represent a homeowner in a West Virginia property tax appeal?

OTA Rule 52.2 permits any chosen representative before property-tax prehearing conferences/evidentiary hearings, but prohibits unauthorized practice of law. At those hearings, owners other than individuals, married couples or sole proprietors need licensed or pro hac vice counsel.

Sources

tax.wv.gov
Delinquent taxes accrue interest at the rate of 9 percent per year. First-half property taxes not paid become delinquent on October 1. Second-half property taxes not paid become delinquent April 1.

Verified October 24, 2026

taxappeals.wv.gov
For example, a property owner can meet with their assessor, then have a hearing before the Board of Equalization and Review, and then come to the OTA. Or, they can meet with the assessor and skip the Board and come to the OTA. Some property owners will just deal with their assessor and the Property Tax Division of the State Tax Department. Lines 22-24 are necessitated by these various paths. It is critical for this Tribunal to understand the paths, because in some cases the property owner will be entitled to a hearing at the OTA, and in other cases, this Tribunal will be acting as an appellate court, reviewing what transpired at the county level.

Verified October 24, 2026

taxappeals.wv.gov
Pursuant to West Virginia Code Section §11-10A-15, during the pendency of any property tax appeal, and prior to any property tax prehearing conference or evidentiary hearing, any party may be represented by any person he/she/it may choose. However, pursuant to West Virginia Code Section §11-10A-15(b), the unauthorized practice of law before the Office of Tax Appeals is not allowed. As such, at any prehearing or evidentiary hearing in a property tax case, the Tax Commissioner, Assessor, or County Commission must be represented by an attorney licensed to practice law in West Virginia, or an attorney admitted pro hac vice. Additionally, unless the property owner is an individual, married couple or sole proprietor, they too must be represented by counsel as described above.

Verified October 24, 2026

tax.wv.gov
$20,000 exemption

Verified October 24, 2026

tax.wv.gov
December 1: Last day for people age 65 or older, or who are permanently and totally disabled, to apply for a $20,000 exemption from the assessed value of their homestead.

Verified October 24, 2026