Appealing Your Property Tax Assessment in West Virginia
Deadlines and steps to appeal a property tax assessment in West Virginia, and when property taxes are due.
Short answer: The county commission meets as the board of equalization and review no later than February 1 of the tax year and must adjourn by the last day of February. W. Va. Code § 11-3-24
| Appealing your assessment | The county commission meets as the board of equalization and review no later than February 1 of the tax year and must adjourn by the last day of February. A taxpayer who does not apply for relief at this meeting waives the right to seek correction of that year's assessment. The board must give at least five days' written notice before raising an assessment. A taxpayer who elects a hearing before the board may appeal its order to the West Virginia Office of Tax Appeals. Source: W. Va. Code § 11-3-24 |
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| When property taxes are due | Current property taxes may be paid in two installments: the first is payable September 1 and becomes delinquent October 1; the second is payable March 1 of the following year and becomes delinquent April 1. Taxes paid by the payable date receive a 2.5% discount; delinquent taxes accrue 9% annual interest. Source: W. Va. Code § 11A-1-3 |
More West Virginia property tax & homestead exemptions
- The Homestead Exemption in West Virginia
- Senior, Veteran and Disability Property Tax Relief in West Virginia
- All West Virginia property tax & homestead exemptions rules
FAQ
How do you appeal a property tax assessment in West Virginia?
The county commission meets as the board of equalization and review no later than February 1 of the tax year and must adjourn by the last day of February. A taxpayer who does not apply for relief at this meeting waives the right to seek correction of that year's assessment. The board must give at least five days' written notice before raising an assessment. A taxpayer who elects a hearing before the board may appeal its order to the West Virginia Office of Tax Appeals.
When are property taxes due in West Virginia?
Current property taxes may be paid in two installments: the first is payable September 1 and becomes delinquent October 1; the second is payable March 1 of the following year and becomes delinquent April 1. Taxes paid by the payable date receive a 2.5% discount; delinquent taxes accrue 9% annual interest.
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.