West Virginia

Lien Date: July 1 of prior year

Real Property Information 

  • Assessment Notice Issue Date January 1
  • Appeal Deadline February 1; 60 days from notice date; issue dates vary annually and by jurisdiction.   

Real Estate Tax Bill Payment Information 

  • Tax Bills Issued July 15
  • Single Payment Due (Delinquent Date) September 30
  • First Installment Due (Delinquent Date) September 30
  • Second Installment Due (Delinquent Date) March 31   

Personal Property Information 

  • Assessment Notice Issue Date January 1
  • Appeal Deadline January 31
  • Rendition Date August 1 (Industrial); September 1 (Commercial)  

Personal Property Tax Bill Payment Information

  • Tax Bill Issued August 1
  • Single Payment Due (Delinquent Date) Date Not Applicable
  • First Installment Due (Delinquent Date) September 30
  • Second Installment Due (Delinquent Date) March 31 of the following year