West Virginia tax rulesProperty Tax

West Virginia Property Tax (2026)

Info: Locally assessed; the state constitution divides property into four classes - Class II is owner-occupied residential and farm property, Class III other property outside a municipality, Class IV other property inside one - and levy rates vary by class and county.

InfoVerified Jul 19, 2026

Locally assessed; the state constitution divides property into four classes - Class II is owner-occupied residential and farm property, Class III other property outside a municipality, Class IV other property inside one - and levy rates vary by class and county.

Official source: tax.wv.gov

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