West Virginia Property Tax 2026: $20,000 Homestead Exemption and 60% Assessment

West Virginia has one of the lowest effective property tax rates in the U.S. (around 0.58 percent), assesses all property at 60 percent of fair market value, and provides a $20,000 Homestead Exemption for qualifying seniors and disabled residents under Article 6B of Chapter 11. This 2026 guide covers the core mechanics.

How West Virginia Property Tax Works

West Virginia property tax is administered at the county level by 55 county assessors with state oversight from the WV Tax Division.

Assessment ratios

• Class I: Agricultural products — 50%
• Class II: Owner-occupied residential — 60%
• Class III: Non-owner residential, commercial, industrial (outside municipalities) — 60%
• Class IV: Same property inside municipalities — 60%

The tax calculation

Homestead Exemption

WV Code Article 6B of Chapter 11 provides a $20,000 exemption from assessed value on the owner's primary residence.

Eligibility

• Age 65+ by July 1 of the relevant tax year, OR permanently and totally disabled
• WV resident for 2 consecutive years preceding July 1 of the tax year
• Own and occupy as primary residence

Application window

First-time applicants file with the county assessor between July 1 and December 1. Once approved, automatically rolls over each year as long as the property remains the primary residence.

Appealing Your Assessment

File with the county Board of Review by February of the tax year. Further appeal to the Circuit Court within 30 days.

Frequently Asked Questions

What is West Virginia's Homestead Exemption?

$20,000 off assessed value for owner-occupied primary residences of homeowners age 65+ or permanently and totally disabled. Requires 2 consecutive years of WV residency preceding July 1 of the tax year. File with the county assessor between July 1 and December 1 for the following tax year.

How does West Virginia assess property?

All real property is assessed at 60% of fair market value. Millage is applied to this 60% figure. The $20,000 Homestead Exemption (for qualifying seniors/disabled) is then applied.