West Virginia Property Tax Appeal Guide
Deadline varies by county — check your county's appraisal district.
| Deadline | February 20, 2026 — W. Va. Code §11-3-24 |
|---|---|
| Appeal body | Board of Equalization and Review (BOER) |
| Primary form | Petition for Property Tax Appeal (Office of Tax Appeals) |
| Can value increase | Yes |
How to Appeal in West Virginia
File your appeal with your county's BOER by the deadline above. Contact your local county assessor's office for the specific portal or form required in your county.
If your appeal is denied, escalation options include: Informal review of value with the county assessor (request within the assessor's stated window, commonly 8 business days, after the change-of-value notice) → County commission sitting as the Board of Equalization and Review (BOER) (W. Va. Code §11-3-24; apply during the February session, deadline February 20) → Office of Tax Appeals (appeal of the board's order; W. Va. Code §11-3-24 and §11-3-24a) → Intermediate Court of Appeals of West Virginia (judicial review of the Office of Tax Appeals decision; W. Va. Code §11-10A-19) → Supreme Court of Appeals of West Virginia (W. Va. Code §11-10A-19).