If you are an Individual taxpayer, business entity, or tax professional, seeking for refund, reporting tax fraud, and want to join the tax commissioner’s office mailing list, you can access the West Virginia state department.

The headquarter of the department is in Charleston, its regional offices are across the state in Beckley, Clarksburg, Martinsburg, Parkersburg, and Wheeling. The department employees are skilled in providing quality customer service to individual taxpayers, business taxpayers, and professionals preparing taxes on behalf of their clients.

The agency operates in the state and its goal includes the provision of guidance to taxpayers, fostering compliance and continually improving the quality of service the department employees need. Taxpayers in the state remit their dues voluntarily, which is proof of the department’s dedication to working. The department is responsible for administering more than 25 state and local taxes and fees, overseeing the administration of the function, and working directly with 55 local county assessors.

The function of the West Virginia tax department

1. Collecting tax revenue for the government of West Virginia to enable the state to finance its operation
2. Appraisal of industrial, public utility, and natural resource properties.
3. Provision of services to assist taxpayers to understand their obligations to the state
4. Compiling of statutory is required and ad hoc statistical reports and listing of tax information
5. Evaluating programs and procedures to ensure continued effectiveness, efficiency, and agency integrity
6. Recommendation for improvement of tax code in the state of West Virginia
7. Technical assistance and training for county assessors in local property tax administration

Individual taxpayers

If you are an individual taxpayer filing electronically on the West Virginia Department of tax website, you are advised to download and save the fillable personal income tax form to your computer for security reasons.  This is the method of downloading

1. Right-click on the link of the PDF document
2. Click the save as” context –menu item
3. Save the document to your PC

Not all browser works well with the form of the department of tax, but you can enter your tax information into the form in your browser.

Personal income tax forms in the portal include the fillable forms, forms and instructions booklet, and prior year form. 

Business taxpayer

The state of West Virginia’s tax payments for businesses are categorized by the following:

Municipal sales and use tax – the municipal and use taxes apply to purchases made of goods, services, and software that are taxable within the boundaries of the taxing municipality and the rate charged is 1%. It is for those in Alderson, Ansted, Bruceton Mills, Chapmanville, Fayetteville, Oak Hill, Pine Grove, Reedsville, Sylvester, and Western Union.
North Central Appalachian coal severance tax rebate – my taxes instructions, make all forms regarding the North Central Appalachian coal severance tax rebate available.

Sales tax holiday

The sales tax holiday of the West Virginia state begins each year on Friday before the first Sunday of August and ends the following Monday.

New rules for remote sellers and marketplace facilitators are also available on the department of tax websites.

Property tax in West Virginia

Ad valorem property tax real and tangible personal properties (with limited edition) are subject to this type of tax. 

Classification of property for tax purposes

The property is divided into four classes, which are:

Property tax rates 

This is a tax levied by county boards of education, county commissions, municipalities, and the state levy.

Property tax exemption

There is a representative, nonexclusive list of properties that are exempted from property tax, which you can view on the department’s website.

Property tax ruling

If there is a disagreement between the property owner and the county assessor over the classification or taxability of a property, the debate is submitted to the tax commissioner for a ruling as provided by the West Virginia code.

Property tax due dates

The ticket (property tax bills) are issued on or after 15 July of the property tax year by the county sheriffs for all property tax, except for public utility property. 

County assessors

The website makes available a list of counties in West Virginia.

Tax professionals 

The page for tax professionals offers useful information and links for accountants, agents, bookkeepers, lawyers, managers, software and forms developers, tax preparers, and other people involved in performing transactions that are tax-related for customers.

The website also makes provisions for Efile providers for personal income, fiduciary income, separate entity corporate income, combined filing corporate income, and pass-through income.