Assessment Ratio
60%
Appeal Deadline
February 1 - February 20, 2026
Official Form
County Commission appeal form
Risk of Increase
Yes
How Assessment Works in West Virginia
West Virginia assesses property at 60% of appraised (market) value. The county assessor determines market value, and the assessed value is 60% of that amount. Your tax bill is based on the assessed value multiplied by the local levy rate.
Risk of Increase
In West Virginia, filing a appeal can result in your assessed value being increased. This is uncommon when you have strong evidence of over-assessment, but you should be aware of this possibility. ProtestMax only recommends filing when our analysis shows a clear case for reduction.
How to File in West Virginia
File an appeal with the county assessor during the period from February 1 through February 20, when the property books are open for review. Appeals then go to the county commission.
Step-by-Step
West Virginia Appeal Process
Review the property books when they open for inspection (February 1-20).
File a written appeal with the county assessor during the open period.
If not resolved by the assessor, your appeal goes to the county commission sitting as a Board of Review.
Attend the hearing and present comparable sales evidence.
If denied, appeal to circuit court within 60 days.
FAQ
West Virginia Property Tax Appeal Questions
How does the 60% ratio work in West Virginia?
If your home's appraised value is $200,000, the assessed value should be $120,000 (60%). Your tax bill is this assessed value multiplied by the levy rate. If the county overvalues your home, you pay taxes on a higher assessed amount.
Can my West Virginia assessment increase on appeal?
Yes. The county commission can increase your assessment. However, this is uncommon when you present strong evidence of over-assessment.
When can I view my assessment in West Virginia?
The property books are open for public inspection from February 1 through February 20 each year. This is your window to review and challenge your assessment.
What is the effective property tax rate in West Virginia?
West Virginia property tax rates vary by county, municipality, and school district, but the effective rate (annual tax paid divided by market value) typically ranges from about 0.5% to 2.5%. Because West Virginia assesses property at 60% of market value, your actual tax bill depends on both the assessed value and the local millage or mill levy applied on top of it. If your assessed value is higher than comparable sales support, filing a appeal is one of the only ways to reduce your effective rate without waiting for a reassessment.
How long does a property tax appeal take in West Virginia?
Most West Virginia appeals take between 6 weeks and 6 months from filing to final decision. After you file County Commission appeal form, the assessor or review board schedules a hearing — typically within 30 to 90 days — and issues a written decision shortly after. Cases that settle informally resolve faster, while cases that advance to a formal hearing or court appeal can take several additional months. ProtestMax prepares your full evidence packet in minutes so you can file immediately and start the clock.
Can I appeal my property taxes every year in West Virginia?
Yes. In West Virginia, homeowners generally have the right to appeal their property tax assessment every year, as long as you file by the February 1 - February 20, 2026 deadline. Even if you won a reduction last year, your assessor can revalue your property the following year, and you retain the right to challenge the new value. Annual appeals are especially important during years when market values are flat or falling but assessments keep rising.
What evidence is most persuasive in West Virginia hearings?
The strongest evidence in a West Virginia appeal hearing is recent comparable sales — homes similar to yours in size, age, condition, and location that sold for less than your assessed value within the last 6 to 12 months. Equity comparisons (similar homes assessed for less than yours) are also highly persuasive. Photos of deferred maintenance, structural issues, or negative location factors (busy roads, flood zones, power lines) strengthen your case further. ProtestMax assembles all of this evidence into a hearing-ready packet tailored to West Virginia's rules.