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.