Guides / Property Taxes / West Virginia

Property Taxes in West Virginia

Effective Rate

West Virginia has one of the lowest average effective property tax rates in the country. Multiple independent 2026 sources converge on a range of roughly 0.51%-0.59% (commonly cited as ~0.54% state average), compared with a national average effective rate generally cited around 0.90%-1.1% (the ~0.99% figure used as a comparison benchmark is a reasonable midpoint). This puts West Virginia's rate at roughly half the national average, ranking it among the bottom 5-10 states nationally. Rates vary by county: about 20 of WV's 55 counties sit above the state median while 35 fall below it, so local effective rates can range from well under 0.4% in some rural counties to closer to 0.7-0.8% in counties with higher levies (e.g., parts of Jefferson County).

Example: On West Virginia's statewide median home value of roughly $155,600-$162,600, the median annual property tax bill comes out to approximately $835-$865 per year (Tax Foundation and SmartAsset-derived figures for 2025-2026). Other aggregations using older ACS data show a lower median near $464-$699 per year, reflecting a lower median home value baseline (about $94,500). Either way, WV homeowners typically pay well under $1,000 per year in property tax on a median-value home, a fraction of the national median bill.

Exemptions

Homestead Exemption (Senior/Disabled)
Amount: $20,000 exempted from assessed value
Available to WV homeowners age 65+ or permanently and totally disabled, on owner-occupied Class II property; must meet ownership/residency rules and apply with the county assessor. First-time applicants for the 2026 tax year file between July 1 and December 1, 2026.
Senior Citizens Tax Credit
Amount: Refundable state income tax credit, amount varies by income
Companion income-based relief for low-income seniors who already qualify for the Homestead Exemption; being refundable means eligible seniors can get money back even if they owe no state income tax.
Proposed Homestead Exemption Increase (2026 ballot measure)
Amount: Would raise the exemption from $20,000 to $50,000
Not yet in effect - West Virginia voters decide on this constitutional amendment on November 3, 2026; if passed it would apply to future tax years, not retroactively to 2026.

Figures vary by source/methodology (ACS survey data vs. current assessment rolls, population-weighted vs. county-median averages), so treat any single decimal like "0.54%" as an approximation. Actual bills depend on county/municipal levy rates and whether a property qualifies for the Homestead Exemption, which is not applied automatically - homeowners 65+ or disabled must apply with their county assessor during the July 1-December 1 window. Primary source for official rates and exemption rules: West Virginia State Tax Division (tax.wv.gov).

Facts on this page reflect research current as of 2026-07-05. Programs, rates, and laws change — confirm current figures with the relevant state agency before relying on them.

Related Resources
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