State Guide

How to Appeal Your Property Taxes in West Virginia (2026 Guide)

Published July 12, 2026

If you own a home in West Virginia, your county assessor sets its true value — what it would sell for — and that number, not the 60% figure on your bill, is the one you challenge. But West Virginia has one of the shortest appeal windows in the country, so timing matters more here than almost anywhere.

The West Virginia deadline: a short February window

West Virginia's appeal goes to your County Commission sitting as the Board of Equalization and Review (BOER), which convenes around February 1 and generally adjourns by the last day of February (W. Va. Code §11-3-24). That's a very short window — often just a few weeks — and it's county-specific, so the single most important thing is to read your assessment notice (values are typically mailed in advance) and get your appeal in early.

Because the window closes so fast, don't wait to gather evidence. If the BOER doesn't lower your value, you can carry the fight to the state Office of Tax Appeals — a petition due by March 31, heard fresh (§11-3-25b).

How West Virginia assesses your home

Here's the key point most West Virginia owners miss: the number you appeal is your home's true (appraised) value — its market value. West Virginia then assesses property at 60% of that appraised value for tax purposes (W. Va. Code §11-3-1) — but that 60% figure is downstream. It's not evidence you're over-assessed, and it's not what you contest. Win a lower appraised value, and your 60% assessment falls right along with it.

Category	West Virginia
Assessment basis	You appeal the 100% true (appraised) value; assessed at 60% of it (§11-3-1)
Appeal deadline	Board of Equalization and Review, ~Feb 1 to end of Feb — county-specific (§11-3-24)
Where you file	County Commission as Board of Equalization and Review → Office of Tax Appeals or circuit court
Assessment cap	None — assessed value tracks market value
Can the board raise your value?	Yes — up to 60% of true value, with ≥5 days' notice (§11-3-24)

West Virginia has no assessment cap holding your value down between years — your appraised value tracks the market — which, combined with the short window, is why acting quickly on your notice matters.

Building your case

Because the question is your home's true (appraised) value, the winning evidence is recent, nearby comparable sales — homes like yours in size, age, and condition — not listing prices or online estimates. Given the short window, have your comps ready before the board convenes.

One West Virginia-specific caution: the County Commission sitting as the BOER can raise your value on your own appeal — it's required to correct an under-valued home up to 60% of true value. The reassurance is that it must give you at least 5 days' written notice before increasing you, so you'd have a chance to withdraw. Increases on ordinary homes are uncommon, but file only when your evidence clearly supports a lower value.

Filing at the county level

Every West Virginia county runs its own Board of Equalization and Review, and the mechanics — where to appear, the exact session dates, and evidence procedures — vary across all 55 counties. We're building out county-specific guides with the filing office and local calendar for each. In the meantime, use PROppeal to pull licensed comparable sales for your address and confirm your county's board dates on your notice.

Get your case built

You don't need to wait on a county-specific guide to start. PROppeal pulls licensed comparable sales for your address, values your home against West Virginia's true (appraised) value standard — not the misleading 60% figure — and gives you a straight answer on whether your assessment is out of line before the short February window closes.

Property tax rules and deadlines vary by jurisdiction and can change — verify with your county before relying on this.