All Laws Decoded

West Virginia Wills, Probate and Estate Law

The rules in West Virginia for wills, inheriting without a will, probate and small estates, deeds, powers of attorney and estate taxes — each linked to the statute or official court page. Probate is handled by the County Commission (probate and estate administration are handled by the clerk of the county commission, or a fiduciary supervisor, with fiduciary commissioners hearing claims); will contests and certain other matters go to the circuit court.

Quick answers for West Virginia

Small estate affidavit
A successor of a decedent who died domiciled in West Virginia may use a small estate affidavit if the decedent's probate personal property is worth no more than $50,000 in total and the decedent owned no probate real estate (or interest in probate real estate). The affidavit, sworn before a notary, is filed for recording with the clerk of the county commission (or fiduciary supervisor) in the county of probate jurisdiction. A successor named as executor in the will may file once 30 days have passed since death; any other successor must wait 60 days. No bond or oath is required. The clerk mails copies to the named executor and the beneficiaries or heirs and issues a certificate and authorization that lets the successor collect and distribute the assets for six months (extendable once for up to six months for good cause). Interested persons have 30 days after mailing to file a written objection. Separately, after 120 days from death, holders of up to $5,000 in wages, accounts or other assets (and the Treasurer, for unclaimed property of $5,000 or less) may pay the surviving spouse or, if none, the heirs on an affidavit when no personal representative has qualified. W. Va. Code § 44-1A-1; § 44-1A-2; § 44-1A-3; § 44-1-28
Handwritten (holographic) wills
Yes. A will that is wholly in the testator's handwriting and signed by the testator does not need witnesses. W. Va. Code § 41-1-3
Transfer-on-death deed
Yes. West Virginia has adopted the Uniform Real Property Transfer on Death Act. A transfer on death deed must contain the essential elements and formalities of a recordable deed, state that the transfer occurs at the transferor's death, and be recorded before the transferor's death in the office of the clerk of the county commission where the property is located. The transferor needs the same capacity as for a will. Recording it is exempt from the real estate transfer excise tax because no interest passes until death and the deed remains revocable. W. Va. Code § 36-12-8; § 36-12-9
State estate or inheritance tax
West Virginia has no inheritance tax. Its estate tax applies only when a federal estate tax is payable, and equals the portion of the federal credit for state death taxes attributable to West Virginia property, so that the combined state and federal tax does not exceed the federal tax alone. W. Va. Code § 11-11-3

Last verified: 2026-10-25

Wills

Requirements for a valid willAny person 18 or older who is of sound mind may make a will. The will must be in writing and signed by the testator (or by another person in the testator's presence and at the testator's direction) in a way that shows the name is meant as a signature. Unless the will is entirely in the testator's handwriting, the testator must sign or acknowledge the will in the presence of at least two competent witnesses present at the same time, and the witnesses must sign in the presence of the testator and of each other. No particular attestation wording is required.
Handwritten (holographic) willsYes. A will that is wholly in the testator's handwriting and signed by the testator does not need witnesses.
Self-proving affidavitWest Virginia allows witness affidavits made while the testator is living. At the testator's request, the attesting witnesses may sign affidavits before any officer authorized to administer oaths, in or out of state, stating the facts they would testify to in court to prove the will. If the testator keeps the affidavits with the will, they are admissible at probate with the same effect as live testimony, except in a will contest.

If there is no will

Who inherits without a willSurviving spouse: the entire estate if the decedent left no descendants, or if all of the decedent's descendants are also the spouse's descendants and the spouse has no other descendants; three-fifths if all of the decedent's descendants are also the spouse's but the spouse has other descendants; one-half if any of the decedent's descendants are not the spouse's. The rest (or everything, if there is no spouse) passes to descendants by representation; if none, to parents equally or the surviving parent; if none, to descendants of the parents (brothers, sisters, nieces, nephews) by representation; if none, half to paternal and half to maternal grandparents or their descendants. If there is no taker, the estate passes to the state.
Surviving spouse's shareA surviving spouse of a decedent domiciled in West Virginia may elect to take a percentage of the augmented estate instead of the will or intestate share. The percentage depends on the length of the marriage: a supplemental amount only for less than 1 year, 3% for 1 year rising to 50% for 15 years or more. If the spouse's total from the listed sources is under $25,000, the spouse may receive a supplemental elective-share amount bringing it to $25,000. The election is made by filing a petition in court (and mailing or delivering it to the personal representative) within nine months after death or six months after the will is probated, whichever is later; an extension may be requested within nine months after death. West Virginia is not a community property state.

Probate

Probate steps1) Present the will for probate and qualify as personal representative before the clerk of the county commission (an administrator is appointed if there is no will, with the surviving spouse preferred, then other distributees). 2) Take the oath and give bond unless excused. 3) Within 90 days after qualifying, file the appraisement of the decedent's real estate and probate personal property on the Tax Commissioner's form, together with the notarized nonprobate inventory form. 4) The clerk publishes a notice of administration once a week for two successive weeks; the personal representative mails a copy within 60 days after first publication to the spouse, beneficiaries or heirs, any trustee of the decedent's trust, and reasonably ascertainable creditors. 5) Claims are filed and, if needed, the estate is referred to a fiduciary commissioner to determine claims and shares. 6) Close by a waiver of final settlement, a report and affidavit of payment, or a settlement confirmed by the county commission.
Simplified probateIn regular administration, if the appraisement shows probate assets of $200,000 or less (not counting real estate specifically devised and nonprobate assets), or there is only one competent beneficiary, the estate is not automatically referred to a fiduciary commissioner. The published notice states that settlement will proceed without a fiduciary commissioner unless, within 60 days of first publication, a party requests a reference or an unpaid creditor files a claim and shows good cause. The personal representative then files either a waiver of final settlement or a short report with an affidavit that all claims have been paid; the county commission may confirm it and discharge the representative. A waiver of final settlement may be used once more than 90 days have passed since the required notice and no known claims remain unpaid, signed by the beneficiaries (except those receiving only tangible personal property or cash bequests).
Small estate affidavitA successor of a decedent who died domiciled in West Virginia may use a small estate affidavit if the decedent's probate personal property is worth no more than $50,000 in total and the decedent owned no probate real estate (or interest in probate real estate). The affidavit, sworn before a notary, is filed for recording with the clerk of the county commission (or fiduciary supervisor) in the county of probate jurisdiction. A successor named as executor in the will may file once 30 days have passed since death; any other successor must wait 60 days. No bond or oath is required. The clerk mails copies to the named executor and the beneficiaries or heirs and issues a certificate and authorization that lets the successor collect and distribute the assets for six months (extendable once for up to six months for good cause). Interested persons have 30 days after mailing to file a written objection. Separately, after 120 days from death, holders of up to $5,000 in wages, accounts or other assets (and the Treasurer, for unclaimed property of $5,000 or less) may pay the surviving spouse or, if none, the heirs on an affidavit when no personal representative has qualified.
The 2025 amendment (House Bill 2867, effective July 9, 2025) bars use of the small estate affidavit when the decedent owned any probate real property. The statute includes a sample affidavit form.
Deadline for creditor claimsClaims must be filed within 60 days after the date of first publication of the notice of administration. A creditor who does not present a claim by the deadline in the notice is barred from recovering from the personal representative, except that a creditor with no actual notice may in limited cases recover from any undistributed surplus. Objections to the personal representative's qualifications or to venue must be filed within 60 days after first publication or 30 days after service of the notice, whichever is later.
Who can be executorAn individual named as executor by a resident decedent may serve even if he or she lives outside West Virginia. A nonresident may also be appointed administrator of a resident decedent's estate under the normal priority rules (surviving spouse first, then other distributees; after 30 days without an application, creditors or other fit persons). Nonresidents generally must give bond with a corporate surety, though a nonresident who is the decedent's spouse, parent, sibling, descendant or sole beneficiary may give bond in the amount set under the ordinary rules, and a will can waive or limit bond for a nonresident executor unless the clerk or commission requires more. For residents, bond is not required if the will waives it, unless the county commission requires it; no surety is required of an executor who is the sole beneficiary or an administrator who is the sole distributee unless ordered.
Finding probate court recordsUnder W. Va. Code chapter 41, article 5, a will is probated on motion to the county court having jurisdiction, or by its clerk when the court is not in session (41-5-10). Once admitted to probate, the will is recorded by the clerk and indexed in a general index of wills, and it stays in the clerk's office unless removed by court order or subpoena (41-5-17). To find a probated will or estate, contact the clerk in the county where it was probated.
Probate procedure: https://code.wvlegislature.gov/41-5-10/

Deeds and transferring a house

Signing and recording a deedThe clerk of the county commission records a deed when it has been acknowledged by the signer, or proved by two witnesses before the clerk. A quitclaim deed without consideration, or a deed for property valued at $100 or less on which no transfer excise tax is paid, must also be signed and acknowledged by the grantee, except for transfer on death deeds and gift transfers between spouses, parents and children (and their spouses), or grandparents and grandchildren (and their spouses) for less than $2,000; a deed recorded in violation of this rule is void. A state excise tax of $1.10 per $500 of value applies, plus a county excise tax (55 cents per $500, which counties may raise up to $1.65 per $500), generally paid by the grantor.
Section 39-1-2 was amended in 2025; check with the county clerk for current recording requirements and fees.
Transfer-on-death deedYes. West Virginia has adopted the Uniform Real Property Transfer on Death Act. A transfer on death deed must contain the essential elements and formalities of a recordable deed, state that the transfer occurs at the transferor's death, and be recorded before the transferor's death in the office of the clerk of the county commission where the property is located. The transferor needs the same capacity as for a will. Recording it is exempt from the real estate transfer excise tax because no interest passes until death and the deed remains revocable.

Power of attorney and health care directives

Financial power of attorneyWest Virginia has adopted the Uniform Power of Attorney Act. A power of attorney must be signed by the principal (or by another person in the principal's conscious presence at the principal's direction) and acknowledged before a notary public or other officer authorized to take acknowledgments. It is durable unless it expressly says it ends when the principal becomes incapacitated. The law provides an optional statutory form power of attorney.
Health care directiveAny competent adult may make a living will, a medical power of attorney, or a combined medical power of attorney and living will. It must be in writing, dated, signed by the principal (or by another person in the principal's presence at the principal's express direction), and signed in the presence of two or more witnesses at least 18 years old, whose signatures must be acknowledged before a notary public. A witness may not be the person who signed for the principal, a relative by blood or marriage, someone entitled to part of the principal's estate under a will, the person financially responsible for the principal's medical care, the attending physician, or the named medical power of attorney representative or successor. Statutory forms are provided but are optional.
Official power of attorney formsWest Virginia has an optional "Statutory Form Power of Attorney" for property and finances (W. Va. Code 39B-3-101); the form states that it does not authorize the agent to make health care decisions and ends with a signature and notary acknowledgment block. A power of attorney must be signed by the principal (or, in the principal's conscious presence, by another person at the principal's direction) and acknowledged before a notary public or other person authorized to take acknowledgments (39B-1-105). For health care, W. Va. Code 16-30-4 includes optional sample forms for a living will, a medical power of attorney and a combined medical power of attorney and living will. These must be in writing, dated and signed by the principal in the presence of two or more witnesses at least 18 years old, whose signatures and attestations are acknowledged before a notary public. Witnesses cannot be the person who signed for the principal, a relative by blood or marriage, someone entitled to part of the estate, someone directly financially responsible for the principal's medical care, the attending physician, or the named medical power of attorney representative or successor.
Execution: https://code.wvlegislature.gov/39B-1-105/ ; health care forms: https://code.wvlegislature.gov/16-30-4/

Estate and inheritance tax

State estate or inheritance taxWest Virginia has no inheritance tax. Its estate tax applies only when a federal estate tax is payable, and equals the portion of the federal credit for state death taxes attributable to West Virginia property, so that the combined state and federal tax does not exceed the federal tax alone.
Whether any West Virginia estate tax is due depends on the federal credit for state death taxes under current federal law.

Planning documents and avoiding probate

Living will / advance directiveAny competent adult may make a living will, alone or combined with a medical power of attorney. It must be in writing, dated, signed by the principal (or by another person in the principal's presence at the principal's express direction), and signed in the presence of two or more witnesses at least 18 years old, whose signatures must be acknowledged before a notary public. A witness may not be the person who signed for the principal, a relative by blood or marriage, someone entitled to part of the estate under a will, the person financially responsible for the principal's medical care, the attending physician, or the named medical power of attorney representative or successor. Statutory forms are provided but are optional.
Medical power of attorneyWest Virginia calls it a medical power of attorney, naming a medical power of attorney representative (and successor). The same signing rules apply as for a living will: written, dated, signed by the principal, and signed before two qualified adult witnesses whose signatures are acknowledged before a notary. The named representative or successor cannot be a witness. A statutory form (alone or combined with a living will) is provided but optional.
Revocable living trustWest Virginia has adopted the West Virginia Uniform Trust Code (W. Va. Code Chapter 44D). Unlike many states, West Virginia requires a trust instrument: except for court-created trusts, a trust is created only if the grantor has capacity and indicates an intention, in a trust instrument, to create the trust, the trust has a definite beneficiary (or is a charitable, animal-care or noncharitable-purpose trust), the trustee has duties to perform, and the same person is not the sole trustee and sole beneficiary. Oral trusts are unenforceable in West Virginia. Unless the terms expressly make the trust irrevocable, the grantor may revoke or amend it (for trusts created by instruments signed on or after the chapter's effective date). Property transferred to the trustee passes under the trust terms without probate; assets in the decedent's own name may still require administration before the county commission.
Creation requirements: https://code.wvlegislature.gov/44D-4-402/
Ways to avoid probateNon-probate transfers available in West Virginia: (1) Transfer on death deed for real estate (W. Va. Code ch. 36, art. 12, esp. §§ 36-12-8, 36-12-9). (2) Bank deposits held in trust for another and deposits in more than one name with survivorship (W. Va. Code § 31A-4-33). (3) Transfer-on-death registration of securities in beneficiary form, which is nontestamentary (W. Va. Code § 36-10-1 et seq., esp. § 36-10-9). (4) Vehicles can pass to legal heirs without administration by Legal Heir Affidavit when there is no will (West Virginia DMV form DMV-185-TR). (5) Small estate affidavit (W. Va. Code ch. 44, art. 1A). (6) Revocable living trust (West Virginia Uniform Trust Code).
TOD securities: https://code.wvlegislature.gov/36-10-9/; TOD deed: https://code.wvlegislature.gov/36-12-9/; small estate: https://code.wvlegislature.gov/44-1A-2/

Executors and heirs

Executor's dutiesMain duties and deadlines for a West Virginia personal representative: take the oath and give bond unless excused; within 90 days after qualifying, return to the clerk of the county commission (or fiduciary supervisor) the appraisement of the decedent's real estate and probate personal property on the Tax Commissioner's form, listing date-of-death fair market values (including nonprobate real estate such as survivorship property); the clerk publishes a notice of administration once a week for two successive weeks, and the personal representative mails a copy within 60 days after first publication to the spouse, beneficiaries or heirs, any trustee of the decedent's trust, and reasonably ascertainable creditors; creditors must file claims within 60 days after first publication; if needed, the estate is referred to a fiduciary commissioner to determine claims and shares; and the estate is closed by a waiver of final settlement, a report and affidavit of payment, or a settlement confirmed by the county commission.
Notice of administration and claims deadline: https://code.wvlegislature.gov/44-1-14a/
Letters testamentaryIn West Virginia, wills are probated and personal representatives qualify before the county commission or its clerk in the county with jurisdiction. With a will, the named executor qualifies; without one, administration is granted to the distributees who apply, preferring the surviving spouse and then the others the commission or clerk chooses, and if no distributee applies within 30 days after death, to a creditor or other fit person. The representative takes the oath and gives bond unless excused (for example, when the will waives bond, unless the commission requires it). A named executor may live outside the state; nonresidents generally must give bond with corporate surety, with exceptions for close family and sole beneficiaries. The West Virginia DMV requires a certified copy of the court appointment as proof of authority.
Affidavit / determination of heirshipYes, in part. Affidavits of heirs are recorded and indexed by the clerk of the county commission in intestate administrations. In addition, for real estate in West Virginia owned by a nonresident who died without a will, any person with an interest in the real estate may record, without appointing an ancillary administrator, an affidavit (the statute gives a form) describing the real estate with its assessed and fair market value, stating that the decedent died intestate, that more than 60 days have passed with no personal representative appointed in West Virginia, and listing the names and last known addresses of the heirs at law; no bond or oath is required. The clerk may require a certified death certificate.
Transferring a car after deathWest Virginia DMV: if no administrator has been appointed and the decedent left no will, the legal heir(s) complete the Legal Heir Affidavit (DMV-185-TR), sworn before a notary, stating they are the legal heirs and have been designated as new owner(s) by agreement of all other legal heirs (other heirs sign to relinquish their rights); a copy of the death certificate must accompany it, and it can be used to transfer the vehicle into the heir's name or to sign on the deceased owner's behalf. If there is a will or an appointed executor or administrator, a certified copy of the court appointment is required (a copy of the will alone is not accepted). License plates may be transferred to legal heirs, but the new owner needs a valid insurance certificate to register the vehicle.
DMV forms list: https://dmv.wv.gov/forms

Official West Virginia forms

West Virginia estate law FAQ

What makes a will valid in West Virginia?
Any person 18 or older who is of sound mind may make a will. The will must be in writing and signed by the testator (or by another person in the testator's presence and at the testator's direction) in a way that shows the name is meant as a signature. Unless the will is entirely in the testator's handwriting, the testator must sign or acknowledge the will in the presence of at least two competent witnesses present at the same time, and the witnesses must sign in the presence of the testator and of each other. No particular attestation wording is required.
Is a handwritten will valid in West Virginia?
Yes. A will that is wholly in the testator's handwriting and signed by the testator does not need witnesses.
Does a will need to be notarized in West Virginia?
West Virginia allows witness affidavits made while the testator is living. At the testator's request, the attesting witnesses may sign affidavits before any officer authorized to administer oaths, in or out of state, stating the facts they would testify to in court to prove the will. If the testator keeps the affidavits with the will, they are admissible at probate with the same effect as live testimony, except in a will contest.
Who inherits if someone dies without a will in West Virginia?
Surviving spouse: the entire estate if the decedent left no descendants, or if all of the decedent's descendants are also the spouse's descendants and the spouse has no other descendants; three-fifths if all of the decedent's descendants are also the spouse's but the spouse has other descendants; one-half if any of the decedent's descendants are not the spouse's. The rest (or everything, if there is no spouse) passes to descendants by representation; if none, to parents equally or the surviving parent; if none, to descendants of the parents (brothers, sisters, nieces, nephews) by representation; if none, half to paternal and half to maternal grandparents or their descendants. If there is no taker, the estate passes to the state.
What is a surviving spouse entitled to in West Virginia?
A surviving spouse of a decedent domiciled in West Virginia may elect to take a percentage of the augmented estate instead of the will or intestate share. The percentage depends on the length of the marriage: a supplemental amount only for less than 1 year, 3% for 1 year rising to 50% for 15 years or more. If the spouse's total from the listed sources is under $25,000, the spouse may receive a supplemental elective-share amount bringing it to $25,000. The election is made by filing a petition in court (and mailing or delivering it to the personal representative) within nine months after death or six months after the will is probated, whichever is later; an extension may be requested within nine months after death. West Virginia is not a community property state.
What is the small estate limit in West Virginia?
A successor of a decedent who died domiciled in West Virginia may use a small estate affidavit if the decedent's probate personal property is worth no more than $50,000 in total and the decedent owned no probate real estate (or interest in probate real estate). The affidavit, sworn before a notary, is filed for recording with the clerk of the county commission (or fiduciary supervisor) in the county of probate jurisdiction. A successor named as executor in the will may file once 30 days have passed since death; any other successor must wait 60 days. No bond or oath is required. The clerk mails copies to the named executor and the beneficiaries or heirs and issues a certificate and authorization that lets the successor collect and distribute the assets for six months (extendable once for up to six months for good cause). Interested persons have 30 days after mailing to file a written objection. Separately, after 120 days from death, holders of up to $5,000 in wages, accounts or other assets (and the Treasurer, for unclaimed property of $5,000 or less) may pay the surviving spouse or, if none, the heirs on an affidavit when no personal representative has qualified.
Is there a simplified probate process in West Virginia?
In regular administration, if the appraisement shows probate assets of $200,000 or less (not counting real estate specifically devised and nonprobate assets), or there is only one competent beneficiary, the estate is not automatically referred to a fiduciary commissioner. The published notice states that settlement will proceed without a fiduciary commissioner unless, within 60 days of first publication, a party requests a reference or an unpaid creditor files a claim and shows good cause. The personal representative then files either a waiver of final settlement or a short report with an affidavit that all claims have been paid; the county commission may confirm it and discharge the representative. A waiver of final settlement may be used once more than 90 days have passed since the required notice and no known claims remain unpaid, signed by the beneficiaries (except those receiving only tangible personal property or cash bequests).
How does probate work in West Virginia?
1) Present the will for probate and qualify as personal representative before the clerk of the county commission (an administrator is appointed if there is no will, with the surviving spouse preferred, then other distributees). 2) Take the oath and give bond unless excused. 3) Within 90 days after qualifying, file the appraisement of the decedent's real estate and probate personal property on the Tax Commissioner's form, together with the notarized nonprobate inventory form. 4) The clerk publishes a notice of administration once a week for two successive weeks; the personal representative mails a copy within 60 days after first publication to the spouse, beneficiaries or heirs, any trustee of the decedent's trust, and reasonably ascertainable creditors. 5) Claims are filed and, if needed, the estate is referred to a fiduciary commissioner to determine claims and shares. 6) Close by a waiver of final settlement, a report and affidavit of payment, or a settlement confirmed by the county commission.
How long do creditors have to file claims against an estate in West Virginia?
Claims must be filed within 60 days after the date of first publication of the notice of administration. A creditor who does not present a claim by the deadline in the notice is barred from recovering from the personal representative, except that a creditor with no actual notice may in limited cases recover from any undistributed surplus. Objections to the personal representative's qualifications or to venue must be filed within 60 days after first publication or 30 days after service of the notice, whichever is later.
Who can be an executor in West Virginia?
An individual named as executor by a resident decedent may serve even if he or she lives outside West Virginia. A nonresident may also be appointed administrator of a resident decedent's estate under the normal priority rules (surviving spouse first, then other distributees; after 30 days without an application, creditors or other fit persons). Nonresidents generally must give bond with a corporate surety, though a nonresident who is the decedent's spouse, parent, sibling, descendant or sole beneficiary may give bond in the amount set under the ordinary rules, and a will can waive or limit bond for a nonresident executor unless the clerk or commission requires more. For residents, bond is not required if the will waives it, unless the county commission requires it; no surety is required of an executor who is the sole beneficiary or an administrator who is the sole distributee unless ordered.
Does West Virginia allow transfer-on-death deeds?
Yes. West Virginia has adopted the Uniform Real Property Transfer on Death Act. A transfer on death deed must contain the essential elements and formalities of a recordable deed, state that the transfer occurs at the transferor's death, and be recorded before the transferor's death in the office of the clerk of the county commission where the property is located. The transferor needs the same capacity as for a will. Recording it is exempt from the real estate transfer excise tax because no interest passes until death and the deed remains revocable.
What does a quitclaim deed need to be valid in West Virginia?
The clerk of the county commission records a deed when it has been acknowledged by the signer, or proved by two witnesses before the clerk. A quitclaim deed without consideration, or a deed for property valued at $100 or less on which no transfer excise tax is paid, must also be signed and acknowledged by the grantee, except for transfer on death deeds and gift transfers between spouses, parents and children (and their spouses), or grandparents and grandchildren (and their spouses) for less than $2,000; a deed recorded in violation of this rule is void. A state excise tax of $1.10 per $500 of value applies, plus a county excise tax (55 cents per $500, which counties may raise up to $1.65 per $500), generally paid by the grantor.
What are the requirements for a power of attorney in West Virginia?
West Virginia has adopted the Uniform Power of Attorney Act. A power of attorney must be signed by the principal (or by another person in the principal's conscious presence at the principal's direction) and acknowledged before a notary public or other officer authorized to take acknowledgments. It is durable unless it expressly says it ends when the principal becomes incapacitated. The law provides an optional statutory form power of attorney.
What are the requirements for a health care directive in West Virginia?
Any competent adult may make a living will, a medical power of attorney, or a combined medical power of attorney and living will. It must be in writing, dated, signed by the principal (or by another person in the principal's presence at the principal's express direction), and signed in the presence of two or more witnesses at least 18 years old, whose signatures must be acknowledged before a notary public. A witness may not be the person who signed for the principal, a relative by blood or marriage, someone entitled to part of the principal's estate under a will, the person financially responsible for the principal's medical care, the attending physician, or the named medical power of attorney representative or successor. Statutory forms are provided but are optional.
Does West Virginia have an estate or inheritance tax?
West Virginia has no inheritance tax. Its estate tax applies only when a federal estate tax is payable, and equals the portion of the federal credit for state death taxes attributable to West Virginia property, so that the combined state and federal tax does not exceed the federal tax alone.
How do I make a living will in West Virginia?
Any competent adult may make a living will, alone or combined with a medical power of attorney. It must be in writing, dated, signed by the principal (or by another person in the principal's presence at the principal's express direction), and signed in the presence of two or more witnesses at least 18 years old, whose signatures must be acknowledged before a notary public. A witness may not be the person who signed for the principal, a relative by blood or marriage, someone entitled to part of the estate under a will, the person financially responsible for the principal's medical care, the attending physician, or the named medical power of attorney representative or successor. Statutory forms are provided but are optional.
How do I make a medical power of attorney in West Virginia?
West Virginia calls it a medical power of attorney, naming a medical power of attorney representative (and successor). The same signing rules apply as for a living will: written, dated, signed by the principal, and signed before two qualified adult witnesses whose signatures are acknowledged before a notary. The named representative or successor cannot be a witness. A statutory form (alone or combined with a living will) is provided but optional.
How do living trusts work in West Virginia?
West Virginia has adopted the West Virginia Uniform Trust Code (W. Va. Code Chapter 44D). Unlike many states, West Virginia requires a trust instrument: except for court-created trusts, a trust is created only if the grantor has capacity and indicates an intention, in a trust instrument, to create the trust, the trust has a definite beneficiary (or is a charitable, animal-care or noncharitable-purpose trust), the trustee has duties to perform, and the same person is not the sole trustee and sole beneficiary. Oral trusts are unenforceable in West Virginia. Unless the terms expressly make the trust irrevocable, the grantor may revoke or amend it (for trusts created by instruments signed on or after the chapter's effective date). Property transferred to the trustee passes under the trust terms without probate; assets in the decedent's own name may still require administration before the county commission.
What does an executor have to do in West Virginia?
Main duties and deadlines for a West Virginia personal representative: take the oath and give bond unless excused; within 90 days after qualifying, return to the clerk of the county commission (or fiduciary supervisor) the appraisement of the decedent's real estate and probate personal property on the Tax Commissioner's form, listing date-of-death fair market values (including nonprobate real estate such as survivorship property); the clerk publishes a notice of administration once a week for two successive weeks, and the personal representative mails a copy within 60 days after first publication to the spouse, beneficiaries or heirs, any trustee of the decedent's trust, and reasonably ascertainable creditors; creditors must file claims within 60 days after first publication; if needed, the estate is referred to a fiduciary commissioner to determine claims and shares; and the estate is closed by a waiver of final settlement, a report and affidavit of payment, or a settlement confirmed by the county commission.
How do I get letters testamentary in West Virginia?
In West Virginia, wills are probated and personal representatives qualify before the county commission or its clerk in the county with jurisdiction. With a will, the named executor qualifies; without one, administration is granted to the distributees who apply, preferring the surviving spouse and then the others the commission or clerk chooses, and if no distributee applies within 30 days after death, to a creditor or other fit person. The representative takes the oath and gives bond unless excused (for example, when the will waives bond, unless the commission requires it). A named executor may live outside the state; nonresidents generally must give bond with corporate surety, with exceptions for close family and sole beneficiaries. The West Virginia DMV requires a certified copy of the court appointment as proof of authority.
Does West Virginia have an affidavit of heirship?
Yes, in part. Affidavits of heirs are recorded and indexed by the clerk of the county commission in intestate administrations. In addition, for real estate in West Virginia owned by a nonresident who died without a will, any person with an interest in the real estate may record, without appointing an ancillary administrator, an affidavit (the statute gives a form) describing the real estate with its assessed and fair market value, stating that the decedent died intestate, that more than 60 days have passed with no personal representative appointed in West Virginia, and listing the names and last known addresses of the heirs at law; no bond or oath is required. The clerk may require a certified death certificate.
How can you avoid probate in West Virginia?
Non-probate transfers available in West Virginia: (1) Transfer on death deed for real estate (W. Va. Code ch. 36, art. 12, esp. §§ 36-12-8, 36-12-9). (2) Bank deposits held in trust for another and deposits in more than one name with survivorship (W. Va. Code § 31A-4-33). (3) Transfer-on-death registration of securities in beneficiary form, which is nontestamentary (W. Va. Code § 36-10-1 et seq., esp. § 36-10-9). (4) Vehicles can pass to legal heirs without administration by Legal Heir Affidavit when there is no will (West Virginia DMV form DMV-185-TR). (5) Small estate affidavit (W. Va. Code ch. 44, art. 1A). (6) Revocable living trust (West Virginia Uniform Trust Code).
Where can I get a power of attorney form in West Virginia?
West Virginia has an optional "Statutory Form Power of Attorney" for property and finances (W. Va. Code 39B-3-101); the form states that it does not authorize the agent to make health care decisions and ends with a signature and notary acknowledgment block. A power of attorney must be signed by the principal (or, in the principal's conscious presence, by another person at the principal's direction) and acknowledged before a notary public or other person authorized to take acknowledgments (39B-1-105). For health care, W. Va. Code 16-30-4 includes optional sample forms for a living will, a medical power of attorney and a combined medical power of attorney and living will. These must be in writing, dated and signed by the principal in the presence of two or more witnesses at least 18 years old, whose signatures and attestations are acknowledged before a notary public. Witnesses cannot be the person who signed for the principal, a relative by blood or marriage, someone entitled to part of the estate, someone directly financially responsible for the principal's medical care, the attending physician, or the named medical power of attorney representative or successor.
How do I search probate court records in West Virginia?
Under W. Va. Code chapter 41, article 5, a will is probated on motion to the county court having jurisdiction, or by its clerk when the court is not in session (41-5-10). Once admitted to probate, the will is recorded by the clerk and indexed in a general index of wills, and it stays in the clerk's office unless removed by court order or subpoena (41-5-17). To find a probated will or estate, contact the clerk in the county where it was probated.
How do I transfer a car title after someone dies in West Virginia?
West Virginia DMV: if no administrator has been appointed and the decedent left no will, the legal heir(s) complete the Legal Heir Affidavit (DMV-185-TR), sworn before a notary, stating they are the legal heirs and have been designated as new owner(s) by agreement of all other legal heirs (other heirs sign to relinquish their rights); a copy of the death certificate must accompany it, and it can be used to transfer the vehicle into the heir's name or to sign on the deceased owner's behalf. If there is a will or an appointed executor or administrator, a certified copy of the court appointment is required (a copy of the will alone is not accepted). License plates may be transferred to legal heirs, but the new owner needs a valid insurance certificate to register the vehicle.

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General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.