How do I appeal my property tax assessment?

County Assessor (informal review) / County Commission sitting as Board of Equalization and Review (formal county appeal) / West Virginia Office of Tax Appeals (state appeal) / Circuit Court (judicial)

Step by Step

How to do it

Review your assessment notice from the County Assessor; assessment notices mailed in January; appraised at market value, assessed at 60%; verify the homestead exemption is applied if applicable
INFORMAL APPEAL WITH COUNTY ASSESSOR: Contact your county assessor informally first; WV law provides for informal appeal to the assessor; notify the assessor within 8 BUSINESS DAYS after receiving your assessment notice if you want an informal review (this is a key step - do not delay); many issues resolved at this level
FILE FORMAL APPEAL WITH COUNTY COMMISSION BOARD OF EQUALIZATION AND REVIEW (BOE):
TIMELINE: The BOE must begin on or before February 1 and must adjourn by February 28 - this creates one of the SHORTEST APPEAL WINDOWS nationally (approximately 4 weeks in February)
File your appeal with the County Commission; no standard statewide form - contact your county for specific requirements
Appear before the County Commission sitting as BOE; informal hearing; present evidence (comparable sales, independent appraisal, photographs, property data corrections)
BOE issues decision; decision is binding on both taxpayer and assessor
BOE cannot address issues with Farm Forms or Homestead Exemptions - those must be filed with the assessor before the applicable deadlines
APPEAL COUNTY COMMISSION BOE DECISION:
Appeal to CIRCUIT COURT in your county within 30 DAYS of the County Commission decision
Formal judicial proceedings; attorneys recommended
WEST VIRGINIA OFFICE OF TAX APPEALS (OTA): Alternative state administrative appeal option; ota.wv.gov; for certain assessment disputes

Details

What you need to know

Required Docs

Notification to assessor (within 8 business days of assessment notice for informal review)
Written appeal or appearance before County Commission BOE
Supporting evidence: comparable sales, independent appraisal, photographs, property record corrections

Fee

BOE (County Commission): no fee; Circuit Court: filing fees; OTA: check ota.wv.gov INFORMAL ASSESSOR REVIEW: Within 8 BUSINESS DAYS of assessment notice BOE WINDOW: February 1 - February 28 (county commission must start by Feb. 1 and adjourn by Feb. 28) CIRCUIT COURT APPEAL: 30 DAYS from County Commission BOE decision WHERE TO GO: County Assessor (informal review - within 8 business days of notice); County Commission (BOE formal appeal - February); Circuit Court (30 days from BOE decision); WV Office of Tax Appeals - ota.wv.gov | (304) 558-1666

Where to Go

County Assessor (informal review - within 8 business days of notice); County Commission (BOE formal appeal - February); Circuit Court (30 days from BOE decision); WV Office of Tax Appeals - ota.wv.gov | (304) 558-1666

County-specific variations apply

WV's 55 counties each have their own County Commission BOE process. Kanawha County (Charleston), Berkeley County (Martinsburg), Cabell County (Huntington), Wood County (Parkersburg), and Monongalia County (Morgantown) have the most active assessment and appeal systems. All 55 counties must follow the same February 1-28 BOE window.

West Virginia Notes

Important state-specific details

FEBRUARY 1-28 APPEAL WINDOW - one of the shortest and most specific in the nation; assessment notices arrive in January giving approximately 4 weeks to review and file.
INFORMAL ASSESSOR REVIEW: Must notify within 8 BUSINESS DAYS of receiving assessment notice - do not delay.
WV assesses at 60% of appraised value - verify both the appraised value (your target for appeal) and the 60% application.
HOMESTEAD EXEMPTION: $20,000 off assessed value for 65+ and permanently disabled; no income limit; apply by December 1 with county assessor; if not applied by deadline, BOE cannot help.
VEHICLE PERSONAL PROPERTY TAX PHASE-OUT: Changing rapidly; verify current status with county assessor.

Official Source

State office contact

State Office

WV State Tax Division - tax.wv.gov | (800) 982-8297; WV Office of Tax Appeals - ota.wv.gov | (304) 558-1666; County Assessor and Commission (varies by county); Circuit Court (varies by county)