How to appeal your property tax assessment in West Virginia
In West Virginia, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.
Checked against official sources: Oct 21, 2026
Can I still appeal?
Closed for 2026 — opens by Jan 15, 2027
As of October 21, 2026, the 2026 appeal season is over: county boards met in February 2026 and the March 31, 2026 deadline to appeal to the Office of Tax Appeals has passed. Values for tax year 2027 were set as of July 1, 2026, so you can talk to your assessor now; increase notices go out by January 15, 2027, and the county boards meet in February 2027 (written protest by February 20, 2027, or earlier if your county says so).
West Virginia homeowners pay a median of $865 a year in property tax, an effective rate of 0.53%, the 41st highest of the 51 states we cover.
The main deadline is in February. The county commission sits as the Board of Equalization and Review (a board that hears appeals and evens out values between homes) starting no later than February 1 and must finish by the last day of February; it may stop any time after February 15. State law says you must file a written protest with the clerk of the county commission by February 20, stating how much of the assessed value you dispute and why. But each county sets its own hearing days and cutoff, often earlier than February 20, and if the board adjourns early you must go to the Office of Tax Appeals instead. If you miss the board, the value is final for that year except by appeal to the Office of Tax Appeals. Examples for tax year 2026: in Berkeley County, February 17, 2026 was the last day to submit an appeal (Petition for Review of Property Appraisal), with hearings January 29 to February 24; in Putnam County, the last day to schedule a hearing was February 14, 2026; in Jefferson County you had to apply at the assessor's office by February 11, 2026 for hearings ending February 17.
If your assessed value goes up by more than 10% and by $1,000 or more, the assessor must mail you a notice of increased assessment by January 15 of the tax year. If a whole tax district got a general increase, notice may be published in the newspaper instead. Not getting a notice does not cancel the increase. If your value went up by less, you get no notice, but you can still appeal.
Missed the deadline? What you can do now
- Check your notice: is your homestead exemption on it? If an exemption is missing, ask the office that sets your value. Exemptions have their own deadlines.
- Set a reminder for January 2027, when the next notice usually arrives. Then check the value and the deadline right away. Add to my calendar
Find your West Virginia county
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
How much could you save?
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
How to appeal in West Virginia, step by step
Understand your assessment
An elected county assessor values homes in each of West Virginia's 55 counties. Appeals go first to the county commission, which sits each February as the Board of Equalization and Review (some counties call it the Board of Review and Equalization). The next step is the state Office of Tax Appeals (OTA) in Charleston. Homes are assessed every year as of July 1 at 60% of their true and actual (market) value. Example from the State Tax Division: a home worth $100,000 has an assessed value of $60,000. The value set on July 1 is used for taxes in the next calendar year (the 'tax year'). For homes, the law says the assessor should also consider what the home could earn if rented. Values are kept current every year. A trained member of the assessor's staff must visit every parcel at least once in each three-year cycle, and the assessor adjusts values using sales ratio studies from the State Tax Commissioner. Your value can go up even in a year nobody visited your home.
Check the record and talk to the assessor
Start with the county assessor. From July 1 on, you can ask the assessor how your value for next year was set and fix record errors. If you got a notice of increased assessment, you may file a Petition for Review of Property Appraisal (form PTD 401) with the assessor within 8 business days after you receive the notice (or after the newspaper notice). The petition must give your opinion of value and real support for it, such as an appraisal or sales of similar homes. This step is optional: skipping it does not stop you from going to the Board of Equalization and Review.
Gather your evidence
What works in West Virginia:
- Sales of similar nearby homes around the July 1 assessment date
- A recent appraisal by a licensed West Virginia appraiser
- Your purchase price and closing papers if you bought recently in an arm's-length sale
- Photos and repair estimates showing damage or condition problems
- Corrections to the assessor's property record
More detail
- Sales of similar nearby homes around the July 1 assessment date
- A recent appraisal by a licensed West Virginia appraiser
- Your purchase price and closing papers if you bought recently in an arm's-length sale
- Photos and repair estimates showing damage or condition problems
- Corrections to the assessor's property record (square footage, rooms, basement, acreage)
File your appeal PTD 401
First level: County Board of Equalization and Review (county commission). File a written protest with the clerk of the county commission, or follow your county's process (many counties have you schedule through the county commission office or the assessor's office). Say how much of the assessed value you dispute and why. Many counties, such as Berkeley, use the state Petition for Review of Property Appraisal (PTD 401) as the appeal form. You get a short hearing before the county commissioners, with the assessor present; bring your evidence. The board can lower or raise a value to 60% of market value (it must give you 5 days' written notice before raising it). It cannot decide classification or exemption questions; those go to the assessor and the State Tax Commissioner. Keep paying your tax installments on time while you appeal. Cost: No fee was found in the law or on county pages for a Board of Equalization and Review protest.
Prove your case at the hearing
Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.
More detail
You carry the burden of proof. At every level (assessor, county board and Office of Tax Appeals) the standard is the more convincing evidence (“a preponderance of the evidence”: more likely true than not): you must show it is more likely than not that the assessed value is wrong and what it should be.
If you lose: West Virginia Office of Tax Appeals (OTA)
An appeal from a Board of Equalization and Review decision must be filed with OTA by March 31 of the tax year, or it is dismissed as late. You can also skip the board and protest straight to OTA; state law gives February 20 of the tax year for that protest, so file by then. Fill out OTA's Petition for Property Tax Appeal and send it with a copy of a tax ticket for the parcel and any written decision you received. You can hand-deliver, mail, fax (304-558-1670) or email it (wvota@wv.gov) to the Office of Tax Appeals, 112 California Ave, Building 4, 7th Floor, Charleston, WV 25305. No filing fee was found in OTA's rules or forms. An administrative law judge hears the case fresh (de novo), under oath. Taxes must be paid before they become delinquent or the appeal can be dismissed. An OTA decision can be appealed to the West Virginia Intermediate Court of Appeals within 30 days.
After you win
The lower value is used for that tax year's bill (bills go out on or after July 15). If a final decision lowers your value after you have paid, the county sheriff refunds an overpayment of $25,000 or less within about 30 days, with interest. For a larger overpayment, the sheriff sets up a credit against taxes for up to the next two tax years, unless the county commission chooses to refund it instead. A reduction that becomes final is credited against taxes due in later years. There is no freeze: the assessor sets a new value every July 1.
Official forms
PTD 401 Petition for Review of Property Appraisal (filed with the assessor; many counties also use it for the Board of Equalization and Review)
Office of Tax Appeals - Petition for Property Tax Appeal
Office of Tax Appeals - Petitioner's Property Tax Prehearing Statement
Rules that are different in West Virginia
- The appeal season is short: the county board meets only in February, and many counties close scheduling a week or more before February 20.
- Assessed value is 60% of market value. Compare 60% of what you think your home is worth with the assessed value on your notice.
- The 8-business-day petition to the assessor after a notice of increase is optional and does not replace the board appeal.
- The county board cannot rule on classification (for example owner-occupied Class II vs. rental) or exemptions; protest those in writing to the assessor, who can send the question to the State Tax Commissioner.
- You must keep paying taxes (due in two halves, September 1 and March 1) while you appeal, or the appeal can be dismissed.
- At the Office of Tax Appeals, a non-lawyer can help you file and negotiate, but only you or a licensed lawyer can speak for you at the hearing.
Is your home assessed higher than similar homes?
The county board's job is to review and equalize assessments, and the West Virginia Constitution requires equal and uniform taxation, so you can point to similar homes valued lower. But the board fixes your home at 60% of its market value, so bring sales or an appraisal showing your home's value, not just neighbors' assessments. This works only in limited cases. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistExemptions that lower your bill without an appeal
An exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Homestead exemption ($20,000)
Exempts the first $20,000 of assessed value of the home you live in if you are 65 or older or permanently and totally disabled, and have lived in West Virginia for the two calendar years before the tax year. Apply with the county assessor by December 1 (after the July 1 assessment date). Seniors file once; you refile only if you move.
Senior Citizens' Tax Credit
A refundable state income tax credit for low-income homeowners who have the homestead exemption: it refunds the property tax paid on up to $20,000 of taxable assessed value (the value left after the homestead exemption). Low income means federal adjusted gross income at or below 150% of the federal poverty guideline. Claim it on your West Virginia income tax return.
Do you need a lawyer or a tax consultant?
You can appear yourself at the county board, or through an agent or attorney. At the Office of Tax Appeals, almost any adult (for example a CPA, enrolled agent or family member) can help you file and negotiate a settlement, but only you or a lawyer licensed in West Virginia can represent you at a hearing. If the owner is a company or other entity (not individuals), a lawyer is needed if the case goes to hearing.
Free property tax appeal letter
Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
The 2026 deadline in West Virginia has passed. We set this letter to the 2027 tax year: send it after your 2027 notice arrives.
RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
West Virginia property tax appeal FAQ
What is the deadline to appeal property taxes in West Virginia?
The main deadline is in February. The county commission sits as the Board of Equalization and Review starting no later than February 1 and must finish by the last day of February; it may stop any time after February 15. State law says you must file a written protest with the clerk of the county commission by February 20, stating how much of the assessed value you dispute and why. But each county sets its own hearing days and cutoff, often earlier than February 20, and if the board adjourns early you must go to the Office of Tax Appeals instead. If you miss the board, the value is final for that year except by appeal to the Office of Tax Appeals. Examples for tax year 2026: in Berkeley County, February 17, 2026 was the last day to submit an appeal (Petition for Review of Property Appraisal), with hearings January 29 to February 24; in Putnam County, the last day to schedule a hearing was February 14, 2026; in Jefferson County you had to apply at the assessor's office by February 11, 2026 for hearings ending February 17.
Where do I file a property tax appeal in West Virginia?
First level of appeal in West Virginia: County Board of Equalization and Review (county commission). File a written protest with the clerk of the county commission, or follow your county's process (many counties have you schedule through the county commission office or the assessor's office). Say how much of the assessed value you dispute and why. Many counties, such as Berkeley, use the state Petition for Review of Property Appraisal (PTD 401) as the appeal form. You get a short hearing before the county commissioners, with the assessor present; bring your evidence. The board can lower or raise a value to 60% of market value (it must give you 5 days' written notice before raising it). It cannot decide classification or exemption questions; those go to the assessor and the State Tax Commissioner. Keep paying your tax installments on time while you appeal.
How much does it cost to appeal in West Virginia?
No fee was found in the law or on county pages for a Board of Equalization and Review protest.
Can I talk to the assessor before filing?
Start with the county assessor. From July 1 on, you can ask the assessor how your value for next year was set and fix record errors. If you got a notice of increased assessment, you may file a Petition for Review of Property Appraisal (form PTD 401) with the assessor within 8 business days after you receive the notice (or after the newspaper notice). The petition must give your opinion of value and real support for it, such as an appraisal or sales of similar homes. This step is optional: skipping it does not stop you from going to the Board of Equalization and Review.
What if the board turns me down?
Next level: West Virginia Office of Tax Appeals (OTA). An appeal from a Board of Equalization and Review decision must be filed with OTA by March 31 of the tax year, or it is dismissed as late. You can also skip the board and protest straight to OTA; state law gives February 20 of the tax year for that protest, so file by then. Fill out OTA's Petition for Property Tax Appeal and send it with a copy of a tax ticket for the parcel and any written decision you received. You can hand-deliver, mail, fax (304-558-1670) or email it (wvota@wv.gov) to the Office of Tax Appeals, 112 California Ave, Building 4, 7th Floor, Charleston, WV 25305. No filing fee was found in OTA's rules or forms. An administrative law judge hears the case fresh (de novo), under oath. Taxes must be paid before they become delinquent or the appeal can be dismissed. An OTA decision can be appealed to the West Virginia Intermediate Court of Appeals within 30 days.
What happens if I win?
The lower value is used for that tax year's bill (bills go out on or after July 15). If a final decision lowers your value after you have paid, the county sheriff refunds an overpayment of $25,000 or less within about 30 days, with interest. For a larger overpayment, the sheriff sets up a credit against taxes for up to the next two tax years, unless the county commission chooses to refund it instead. A reduction that becomes final is credited against taxes due in later years. There is no freeze: the assessor sets a new value every July 1.
Sources
Checked Oct 21, 2026 against official West Virginia sources. Local deadlines and fees can differ; confirm with your assessor or board.
- W. Va. Code 11-3-24 - Review and equalization by county commission (Board of Equalization and Review)
- W. Va. Code 11-3-23a - Informal review; February 20 written protest
- W. Va. Code 11-3-25b - Appeal to Office of Tax Appeals (March 31 deadline)
- W. Va. Code 11-3-2a - Notice of increased assessment by January 15
- W. Va. Code 11-3-15c - Petition for assessor review (8 business days)
- W. Va. Code 11-3-1 - July 1 assessment at 60% of true and actual value
- W. Va. Code 11-3-25a - Paying taxes during an appeal; refunds
- WV Tax Division - Ad Valorem Property Tax
- WV Tax Division - Notification of Increase in Assessed Value
- WV Office of Tax Appeals - Printable appeal forms
- Berkeley County Assessor - 2026 Board of Review and Equalization schedule
- Putnam County Assessor - Appealing the assessed value (2026 board dates)
- Tax rate and median tax: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax divided by the median home value.