West Virginia

state characteristics

Assessment Ratio: 60%
Fiscal Tax Year: 7/01 – 06/30
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: Formal Assessor Appeal
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? Yes

key tax dates – real estate

Assessment Date: July 1 Varies by jurisdiction
Value Notices Issued: July – Jan Varies by jurisdiction
Appeal Deadline: Feb Varies by jurisdiction
Tax Bills Due: Oct 1  

key tax dates – personal property

Assessment Date: July 1  
Tax Returns Due: Sept 1 The industrial return is due 8/1 which is filed to the State
Tax Bills Due: Oct 1