W. Va. Const. Art. X § 1b

West Virginia Real Estate Calculators

West Virginia's constitutional 60% assessment ratio under Art. X § 1b, the § 11-6F-3 four-class millage structure (Class I farm / II owner-occupied / III non-residential outside municipality / IV inside municipality), and the § 11-6B-3 $20,000 senior/disability homestead exemption.

Anchored to: W. Va. Const. Art. X § 1b; W. Va. Code §§ 11-3-1, 11-6F-3, 11-6B-3

1 calculator live. Reviewed against current statute and regulation. Last updated 2026-05-16.

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W. Va. Const. Art. X § 1 (equal and uniform taxation)

West Virginia Property Tax Calculator

Compute a West Virginia property's annual tax bill under the constitutional 60% assessment ratio (W. Va. Const. Art. X § 1b) and the four-class equal-rate system (W. Va. Code § 11-6F-3). Models Class I farm property (1.00% cap, plus § 11-3-15a capitalization-of-farm-income valuation), Class II owner-occupied residential (1.00% cap), Class III non-residential outside municipality (1.50% cap), and Class IV non-residential inside municipality (2.00% cap). Applies the § 11-6B-3 Homestead Exemption ($20,000 reduction in assessed value for owners 65+ or totally and permanently disabled, with NO income limit) and surfaces the separate § 11-13II-3 Senior Citizens' Income-Based Property Tax Credit as a reminder for the income-tax return.

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West Virginia Property Tax Calculator
Compute a West Virginia property's annual tax bill under the constitutional 60% assessment ratio (W. Va. Const. Art. X § 1b) and the four-class equal-rate system (W. Va. Code § 11-6F-3). Models Class I farm property (1.00% cap, plus § 11-3-15a capitalization-of-farm-income valuation), Class II owner-occupied residential (1.00% cap), Class III non-residential outside municipality (1.50% cap), and Class IV non-residential inside municipality (2.00% cap). Applies the § 11-6B-3 Homestead Exemption ($20,000 reduction in assessed value for owners 65+ or totally and permanently disabled, with NO income limit) and surfaces the separate § 11-13II-3 Senior Citizens' Income-Based Property Tax Credit as a reminder for the income-tax return.

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Property Tax
West Virginia Property Tax Calculator
Compute a West Virginia property's annual tax bill under the constitutional 60% assessment ratio (W. Va. Const. Art. X § 1b) and the four-class equal-rate system (W. Va. Code § 11-6F-3). Models Class I farm property (1.00% cap, plus § 11-3-15a capitalization-of-farm-income valuation), Class II owner-occupied residential (1.00% cap), Class III non-residential outside municipality (1.50% cap), and Class IV non-residential inside municipality (2.00% cap). Applies the § 11-6B-3 Homestead Exemption ($20,000 reduction in assessed value for owners 65+ or totally and permanently disabled, with NO income limit) and surfaces the separate § 11-13II-3 Senior Citizens' Income-Based Property Tax Credit as a reminder for the income-tax return.

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Every YMYL calculator is reviewed quarterly and after every legislative session in the jurisdiction it covers. Citations are link-validated monthly against the relevant statute and regulation websites. The methodology page documents the discipline.

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