West Virginia Property Tax Overview

Introduction

This article summarizes the property tax environment in West Virginia using the latest publicly available data. It presents the average effective property tax rate, median home values, example tax bills, and a comparison with the national average. The information is intended for individuals who need factual details about West Virginia property tax, property tax in West Virginia, and the West Virginia property tax rate.

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Key Statistics

Source: According to the U.S. Census Bureau's American Community Survey (ACS) (5‑year estimates, 2023).

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Effective Property Tax Rate

• West Virginia property tax rate: 0.54 % of assessed value.
• This rate reflects the average amount of tax paid relative to the market value of residential property statewide.

Context: The rate is derived from the median home value and median annual tax payment reported in the ACS.

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Example Tax Bills

Based on the effective rate of 0.54 %, the following are approximate annual property tax amounts for two common home price points:

Calculations use the formula: Home Value × 0.0054.

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County‑Level Variation

Property tax rates in West Virginia are set at the county level, and in some cases, by municipalities within counties. Consequently, the effective tax rate can differ from the statewide average of 0.54 %:

• Counties with higher assessment ratios or additional local levies may have rates above the state average.
• Counties with lower levies or larger exemptions may have rates below the state average.

Taxpayers should consult the local county assessor’s office for precise rates applicable to a specific property.

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Comparison to the National Average

• National average effective property tax rate (2026): 0.97 %
• West Virginia’s rate: 0.54 %

West Virginia’s effective rate is 44.55 % lower than the national average.

Ranking: West Virginia ranks 11th out of 52 states and territories (including the District of Columbia and U.S. territories) for having the lowest effective residential property tax rate.

Source: Based on the most recent ACS estimates and comparable national data from the U.S. Census Bureau.

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Considerations for Retirees and Landlords

Retirees

• The lower effective tax rate reduces the annual property tax burden for homeowners, which can be a factor in retirement budgeting.
• Property tax relief programs, such as senior exemptions, exist in many counties but vary by locality.

Landlords

• A lower tax rate can lower operating expenses for rental properties.
• Landlords must still account for any county‑specific surtaxes, special assessments, or fees that may affect the total cost of ownership.

Both groups should verify county‑specific rates and any applicable exemptions to obtain an accurate estimate of their tax obligations.

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Frequently Asked Questions

1. How is the effective property tax rate calculated?
The effective rate is the median annual property tax divided by the median home value, expressed as a percentage. It represents the average tax burden relative to property value.

2. Do all counties in West Virginia have the same tax rate?
No. While the statewide average is 0.54 %, each county (and sometimes individual municipalities) sets its own levy rates and may apply different assessment practices, leading to variation across the state.

3. Where can I find the exact property tax amount for a specific address?
The local county assessor’s office maintains records of assessed values and tax rates for each parcel. Many counties provide online portals where property owners can view detailed tax information.

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References

• U.S. Census Bureau, American Community Survey (ACS) 5‑year estimates, 2023.
• U.S. Census Bureau, Property Tax Data, 2023.

All figures are presented as reported in the 2023 ACS and are subject to change in subsequent survey releases.