West Virginia property tax
Start with your county. Published tax dates and rules link to the official source.
Statewide rules
✓ Verified — Last verified October 24, 2026
Penalty statute
The Tax Division states 9% annual interest. First-half taxes become delinquent October 1; second-half April 1. Statute section not independently confirmed.
Official source. Verified .
Who may represent homeowners
OTA permits nonattorney third parties to help individual owners file and negotiate property-tax appeals; entities other than individuals need a licensed attorney if the matter goes to hearing.
Official source. Verified .
Homestead exemption
Owners age 65+ or permanently and totally disabled may apply for a $20,000 assessed-value homestead exemption by December 1; this deadline summary does not establish all residency conditions.
Official source. Verified .
Counties and county equivalents
- Barbour CountyNot yet verified
- Berkeley CountyNot yet verified
- Boone CountyNot yet verified
- Braxton CountyNot yet verified
- Brooke CountyNot yet verified
- Cabell CountyNot yet verified
- Calhoun CountyNot yet verified
- Clay CountyNot yet verified
- Doddridge CountyNot yet verified
- Fayette CountyNot yet verified
- Gilmer CountyNot yet verified
- Grant CountyNot yet verified
- Greenbrier CountyNot yet verified
- Hampshire CountyNot yet verified
- Hancock CountyNot yet verified
- Hardy CountyNot yet verified
- Harrison CountyNot yet verified
- Jackson CountyNot yet verified
- Jefferson CountyNot yet verified
- Kanawha CountyNot yet verified
- Lewis CountyNot yet verified
- Lincoln CountyNot yet verified
- Logan CountyNot yet verified
- Marion CountyNot yet verified
- Marshall CountyNot yet verified
- Mason CountyNot yet verified
- McDowell CountyNot yet verified
- Mercer CountyNot yet verified
- Mineral CountyNot yet verified
- Mingo CountyNot yet verified
- Monongalia CountyNot yet verified
- Monroe CountyNot yet verified
- Morgan CountyNot yet verified
- Nicholas CountyNot yet verified
- Ohio CountyNot yet verified
- Pendleton CountyNot yet verified
- Pleasants CountyNot yet verified
- Pocahontas CountyNot yet verified
- Preston CountyNot yet verified
- Putnam CountyNot yet verified
- Raleigh CountyNot yet verified
- Randolph CountyNot yet verified
- Ritchie CountyNot yet verified
- Roane CountyNot yet verified
- Summers CountyNot yet verified
- Taylor CountyNot yet verified
- Tucker CountyNot yet verified
- Tyler CountyNot yet verified
- Upshur CountyNot yet verified
- Wayne CountyNot yet verified
- Webster CountyNot yet verified
- Wetzel CountyNot yet verified
- Wirt CountyNot yet verified
- Wood CountyNot yet verified
- Wyoming CountyNot yet verified
Common questions
Who may represent a homeowner in a West Virginia property tax appeal?
OTA permits nonattorney third parties to help individual owners file and negotiate property-tax appeals; entities other than individuals need a licensed attorney if the matter goes to hearing.
Sources
tax.wv.gov
Delinquent taxes accrue interest at the rate of 9 percent per year. First-half property taxes not paid become delinquent on October 1. Second-half property taxes not paid become delinquent April 1.
Verified October 24, 2026
taxappeals.wv.gov
This representative does not have to be a licensed attorney. However, if the property owner is anything other than individuals then if the matter proceeds to a hearing the property owner will need to be represented by a licensed attorney.
Verified October 24, 2026
tax.wv.gov
December 1: Last day for people age 65 or older, or who are permanently and totally disabled, to apply for a $20,000 exemption from the assessed value of their homestead.
Verified October 24, 2026