West Virginia property tax levy rates by county and town

What the figures are

This page reproduces every 2025 levy the State Auditor lists for each county (county current expense, school current, state general and any excess, bond or permanent improvement levy) and for each municipality, in cents per $100 of assessed value for Class I and for Classes III and IV. Class II is not printed. The Auditor prints no total for any place, and none is computed here. Period: tax year 2025, from the State Auditor's Levy Rates page (2025, All Counties).

Unit. "NOTE: The levy rates listed are to be levied on each $100 dollars of assessed valuation of each class of property." The page is headed "Reported in Cents". (State Auditor, Levy Rates 2025)

Classes. Class I: "All tangible personal property employed exclusively in agriculture, including horticulture and grazing"; Class II: "All property owned, used and occupied by the owner exclusively for residential purposes"; Class III: "All real and personal property situated outside municipalities, exclusive of Classes I and II"; Class IV: "All real and personal property situated inside municipalities, exclusive of Classes I and II." "The rate for Class II property is two times that of Class I" and "the rates for Classes III and IV property are four times that of Class I." (Tax Division, Classified Assessed Valuations 2025)

Town levies. A municipality's own levies apply only inside it, to Class IV property and to Classes I and II there; the Auditor lists them in the town's own section of the county table. (State Auditor, Levy Rates 2025; Tax Division class definitions)

• The levies are separate lines; a property's rate depends on the county, its class and whether it lies in a municipality, and the Auditor prints no combined figure, so nothing is added here.
• 233 municipalities appear (Huntington twice, once in Cabell and once in Wayne County). Huntington's section also carries a park district levy, flagged and shown as printed.
• 33 of the 55 counties print the same county current expense levy, 14.3 cents (Class I); with so many ties and no total rate, nothing is ranked on this page.
• Class II (owner-occupied residential) is not printed; by the Tax Division's rule it is two times Class I. It is not computed here.

Counties, 2025

For each county: the county current expense, class i (cents), the county, school and state levies, the municipalities, as the source prints them, and the number of levy lines listed. The lines are different kinds of levy, so no lowest, median or highest is computed for a county, and nothing is added. Click a heading to sort; click a county to jump to its lines.

Every levy line, county by county

Each list is in the source's order and wording; nothing is added or ranked within a county; † marks a flagged row. Open a county to see its lines.

Rows shown as printed but checked

Every row is shown exactly as the source prints it. These 2 failed one of this page's checks, so they are marked † and left out of rankings, medians and the drawings; none was changed.

• Huntington (Cabell): HUNTINGTON PARK CURRENT (Cabell): A park district levy printed inside the city's section, in both counties the city lies in; shown as printed.
• Huntington (Wayne): HUNTINGTON PARK CURRENT (Wayne): A park district levy printed inside the city's section, in both counties the city lies in; shown as printed.

The Auditor prints no total levy for any place, and the share of appraised value that is assessed was not read from a statute for this page, so no example bill is computed.

How to appeal an assessment in West Virginia

1. Ask the assessor for an informal review of the classification, taxability or valuation: any time after the property is returned for taxation (§ 11-3-23a(a)). (source)
2. File a written protest with the county commission clerk (the commission sits as the Board of Equalization and Review under § 11-3-24) or with the Office of Tax Appeals: not later than February 20 of the tax year; the protest names the disputed assessed value and the reasons (§ 11-3-23a). (source)
3. File with the Office of Tax Appeals if the Board adjourns before February 20, or if the Board raises the value after February 20: as § 11-3-23a provides; the first and second half tax installments must still be paid as they come due. (source)

Read from the West Virginia Code. Classification and taxability disputes follow § 11-3-24a, which was not read for this page. Sources: W. Va. Code § 11-3-23a, Informal review and resolution of classification, taxability and valuation issues, read October 27, 2026. The official notice and the body hearing the appeal govern the dates; this is not legal advice.

Questions

Other states

Town-by-town rates: New Hampshire, Connecticut, Rhode Island, New Jersey, Maine and Massachusetts. County or district figures, by census region: Northeast: New York, Vermont; Midwest: Illinois, Indiana, Iowa, Kansas, Michigan, Nebraska, North Dakota, Ohio, South Dakota, Wisconsin; South: Alabama, Arkansas, Delaware, District of Columbia, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, Tennessee, Texas, Virginia; West: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming. The states page compares them; the assessed-versus-market-value guide explains why a rate alone does not fix a bill.

Source: West Virginia State Auditor's Office, Levy Rates, 2025, All Counties ("2025 Levy Rates for All Counties (Reported in Cents)": every county, school, state and municipal levy in the 55 counties, Class I and Class III & IV, in cents per $100 of assessed value (599 lines); the page is built by a form, so it was read in a browser three times, all identical); West Virginia Tax Division, Property Tax Division, Classified Assessed Valuations, Taxes Levied, 2025 Tax Year (9/17/2025) (The definitions of the four classes of property and the rule that the Class II rate is two times Class I and Classes III and IV four times Class I). Checks: the Auditor's table was read three times (page cells, page text and the saved page) and all 599 lines agreed; this build re-checks every line against two of the reads; Class III & IV = four times Class I on every line; the state general levy is 0.25 cents in all 55 counties and every municipality has a town current expense levy. Last checked October 27, 2026. See the methodology. Figures are reproduced from the official publication; the county, town or state office that issues the bill governs. Not tax or legal advice.