← West Virginia tax rules›Property Tax

West Virginia Property Tax (2026)

Info: Locally assessed; the state constitution divides property into four classes - Class II is owner-occupied residential and farm property, Class III other property outside a municipality, Class IV other property inside one - and levy rates vary by class and county.

InfoVerified Jul 19, 2026

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Official source: tax.wv.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Property Tax in states bordering West Virginia

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

KentuckyInfo
Real property in Kentucky is assessed by county Property Valuation Administrators (PVAs) and taxed at the state real property rate (10.6 cents per $100 of value for 2025) plus local rates set by counties, cities, school districts, and special districts. Rates and exemptions (such as the homestead exemption) are administered locally.
Verified Jul 11, 2026 · Source: revenue.ky.gov · Full Kentucky rule →
MarylandInfo
Assessed by the state (SDAT) at fair market value on a 3-year cycle, with any increase phased in over 3 years; state, county, and municipal tax rates then apply to the assessment. The Homestead Tax Credit caps annual taxable-assessment growth at 10% (localities may set 0–10%), and an income-based Homeowners' Property Tax Credit is available. Varies by county.
Verified Jul 12, 2026 · Source: dat.maryland.gov · Full Maryland rule →
OhioInfo
Levied locally: tax applies to 35% of appraised (market) value times voted millage — a mill is $1 per $1,000 of assessed value. HB 920 "effective rate" reduction factors keep most bills from rising in step with property values; county auditors reappraise every 6 years (with a 3rd-year update). Rates vary by county and school district.
Verified Jul 17, 2026 · Source: tax.ohio.gov · Full Ohio rule →
PennsylvaniaInfo
Pennsylvania levies no state property tax; real estate is taxed by local districts (counties, municipalities, and school districts) on county-assessed values. The State Tax Equalization Board (STEB) sets each county's Common Level Ratio of assessed value to market value, used in assessment appeals and to equalize values for state education funding.
Verified Jul 18, 2026 · Source: dced.pa.gov · Full Pennsylvania rule →
VirginiaInfo
Virginia levies no state tax on real estate - property taxes are local taxes administered by each city, county, and town, and rates differ by locality. Questions about real estate or personal property tax go to your local tax office.
Verified Jul 19, 2026 · Source: tax.virginia.gov · Full Virginia rule →

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