Upshur County property tax appeals
Reassessment schedules vary by locality in West Virginia. Your notice, when one arrives, states your deadline.
Appeals go to County assessor, then the county commission sitting as the board of equalization and review.
West Virginia assesses at 60 percent of fair market value. Compare your assessment to 60 percent of market value, not the full price, and the county board of equalization and review starts February 1.
- Your assessment is more than 60 percent of what your home would actually sell for.
- The record has an error.
- Your assessment already works out to about 60 percent of market value. That is the intended ratio, not an error.
- You are unhappy with the tax rate, not the assessment.
Read the full explanation
In West Virginia, your county assessor values your property, and the assessed value is set at 60 percent of fair market value, not the full price your home would sell for. Each county commission sits annually as a board of equalization and review beginning no later than February 1 of the tax year to review and equalize assessments; there is no single statewide date for when that review closes, so confirm the exact window with your county commission. West Virginia assesses annually with no cap on the growth of assessed value. An appeal helps when your assessment works out to more than 60 percent of what your home would actually sell for, or when the record has an error. It usually will not help if your assessment already reflects the 60 percent ratio and you are only unhappy with your tax bill. This is general information, not tax advice.
Source: West Virginia Tax Division and West Virginia Code 11-3-24 · checked 2026-07-20. In Florida we run the numbers for you. In West Virginia we give you the deadline, where to file, and the rules, verified against official sources.
- Filing window:
- Your county commission sits as a board of equalization and review beginning no later than February 1 of the tax year (W. Va. Code 11-3-24). No uniform statewide last day for the review is published; contact your county commission or assessor to confirm the window.
- Where to file:
- County assessor, then the county commission sitting as the board of equalization and review
- Filing fee:
- Contact your county assessor for any form fee.
Verified against official sources, approved 2026-08-09.