How to appeal your property taxes in Lewis County, West Virginia
In Lewis County, 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).
Lewis County homeowners pay a median of $692 a year in property tax on a median home value of $151,800. Its effective tax rate (property taxes paid as a share of home values, per the Tax Foundation) is 0.42%, the 34th highest of 55 West Virginia counties. The Lewis County Assessor values every home in Lewis County each July 1 at 60% of market value. If you disagree, the Lewis County Commission hears appeals in February sitting as the Board of Equalization and Review (a board that hears appeals and evens out values between homes).
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.
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
Where to file in Lewis County
Lewis County Assessor
Phone: 304-269-8205
Address: 108 Center Avenue, PO Box 706, Weston, WV 26452
County Assessor: John L. Breen
Official website: lewiscountywv.org
The county assessor can show you your property record and how your value was set, fix factual errors, review your value informally, and tell you how your county schedules Board of Equalization and Review hearings.
How to appeal in Lewis County, step by step
Read your notice
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.
Check your property record
Look up your home on the Lewis County Assessor website and check square footage, bathrooms, condition and features. Mistakes are the easiest wins. Use our record card checklist.
File by the deadline
Call the Lewis County Assessor first; if you got a notice of increase, you can file a Petition for Review of Property Appraisal within 8 business days. To appeal to the board, file a written protest with the clerk of the Lewis County Commission by February 20 (check the county's notice: the scheduling cutoff is often earlier) and attend your February hearing.
Gather 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)
Go to 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 disagree with the decision
Next step: 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.
The official appeal form is PTD 401: Petition for Review of Property Appraisal (filed with the assessor; many counties also use it for the Board of Equalization and Review).
Open Form PTD 401How 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.
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.
Lewis County property tax appeal FAQ
What is the deadline to appeal property taxes in Lewis County?
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 Lewis County?
File a written protest with the clerk of the Lewis County Commission, which sits as the Board of Equalization and Review in February; the Lewis County Assessor can tell you the hearing dates and the county's cutoff.
How do I contact the Lewis County Assessor?
Phone 304-269-8205. Website: lewiscountywv.org.
Does it cost anything to appeal?
No fee was found in the law or on county pages for a Board of Equalization and Review protest.
Sources
Contact details change; call or check the office website before you visit.