Commercial & Business Property
West Virginia Commercial Property Tax Appeals
Office, retail, industrial, multifamily, and special-purpose buildings in West Virginia are frequently over-assessed. Here's how commercial assessments work, the deadline to challenge yours, and what it takes to win.
How commercial is assessed
West Virginia assesses at 60% of market value. Commercial appeals are heard during the February Board of Equalization and Review session only.
Burden of proof
The property owner (or their authorized agent) bears the burden of proving the assessment exceeds market value. The assessor's value is presumed correct until rebutted with credible evidence.
Key to a West Virginia commercial appeal: February-only window
The appeal window is short — the County Commission sits as the Board of Equalization and Review in February. Prepare the income/comparable evidence in advance.
West Virginia Filing Deadline & Where to File
File With
County Commission sitting as Board of Equalization and Review
Deadline
February 1–February 28 (during Board session)
Window Opens
After assessment notices (February)
Typical Duration
1–2 months
West Virginia assesses at 60% of market value. Homestead exemption for 65+ ($20,000 off assessed). Short appeal window in February only.
How commercial value is proven
Income-producing commercial property is usually valued by capitalizing net operating income (NOI ÷ market cap rate). The strongest appeals come with a clean rent roll, a trailing-12-month operating statement, current vacancy, and market cap-rate support. Where the property is owner-occupied or special-purpose, the cost and sales-comparison approaches carry more weight.
Evidence that wins a commercial appeal
- Current rent roll and a trailing-12-month operating statement
- Actual vacancy and collection loss (vs the assessor's stabilized assumption)
- Market capitalization rate support for the property type and submarket
- Recent arm's-length sales of comparable commercial buildings
- Evidence of physical, functional, or economic obsolescence
- Any change in use, tenancy, or condition since the assessment date
How to appeal a commercial assessment in West Virginia
- 1Pull the assessment — confirm the assessed value, the assessment ratio/class, and how the assessor derived it (income, cost, or sales).
- 2Build the valuation — capitalize actual net operating income and gather comparable sales to establish market value as of the assessment date.
- 3File before the deadline — submit to County Commission sitting as Board of Equalization and Review by February 1–February 28 (during Board session), with the authorization signed by someone able to bind the owning entity.
- 4Present at the hearing — commercial hearings are evidence-driven; a clean income approach and credible comps carry the day.
Think your West Virginia commercial property is over-assessed?
We pull the assessment, build the income-approach case, and file the appeal. Fee: 20% of first-year savings — only if we win. Nothing upfront, and the reduction can hold for years.
Related resources
Assessment ratios, class rates, and deadlines in West Virginia are set by statute and can change year to year, and often vary by county or municipality. Verify current figures and dates with your county assessor or clerk of the board before filing. This page is general information, not legal or tax advice. TaxedFairly is a product of WebLab LLC.