WV · #39 by population

Buying a home in West Virginia

Costs and rules that are specific to West Virginia. Main city: Charleston.

In short

West Virginia taxes property sales through its excise tax on the privilege of transferring title to real estate, requires an attorney to close and has no general seller disclosure form (buyer beware). It forecloses mainly out of court (trustee sale) and is not a community property state.

Calculate for West Virginia

If you buy

West Virginia transfer taxes

Excise tax on the privilege of transferring title to real estate (W. Va. Code 11-22-2): $1.10 per $500 of value or fraction, plus a county tax of $0.55 per $500 (up to $1.65 by county vote), plus a $20 flat housing fee. Change the price: the amount is recalculated instantly.

Price$170,800
Excise tax at the statewide rate ($1.10 per $500)$376.20
County excise tax ($0.55 to $1.65 per $500)$188.10 to $564.30
Affordable Housing Fund fee$20
Total transfer tax$584.30 to $960.50
Share of the price0.34% to 0.56% of the price
Who paysThe seller

Default price: the West Virginia median value of owner-occupied homes, $170,800 (Census ACS 2024). Rule: Divide the value (full consideration including any lien assumed) by $500, round up to the next whole unit, multiply by $1.10. The county tax of $0.55 per $500 (up to $1.65) and the $20 flat housing fee on transfers for consideration are added. Since July 1, 2025 counties keep the $1.10 tax. Since July 1, 2025 the $1.10 per $500 excise tax is a county excise tax kept by the county where the deed is recorded, at the same statutory rate in every county. The county tax of $0.55 per $500 is imposed by law in every county; a county commission may raise it by majority vote up to $1.65, never drop it. $20 fee on every transfer for consideration, paid to the Affordable Housing Fund. Source: W. Va. Code 11-22-2(a) and (b), code.wvlegislature.gov, read October 15, 2026. Who pays: By statute the tax is paid by the grantor, the seller, unless the buyer accepts the deed without the tax paid; for tax sales the grantee pays. The sales contract can shift the cost. Not included: other local transfer taxes, recording fees, title insurance and lender charges. West Virginia transfer tax guide · all 50 states.

If you sell

Capital gain and the federal tax on it

Same federal rule in every state: Section 121 of the Internal Revenue Code excludes up to $250,000 of gain on a main home ($500,000 for a married couple filing jointly).

Capital gain$350,000
Section 121 exclusion$250,000 (limit $250,000)
Taxable gain$100,000
Type of gainLong-term (owned over 1 year), 15% chosen
Federal tax on the gain$15,000

Section 121 excludes $250,000; the rest is taxable.

Gain = sale price minus your adjusted basis (purchase price, buying costs and improvements); selling expenses reduce it (IRS Publication 523). Long-term rates for sales in 2026, by taxable income including the gain (IRS Rev. Proc. 2025-32, section 4.03): 0% up to $49,450 single or $98,900 married filing jointly, 15% up to $545,500 single or $613,700 jointly, 20% above. Not included: West Virginia state income tax on the gain (not computed), the net investment income tax, depreciation recapture on a rental or home office, and the reduced exclusion for an early sale. Agent commissions are negotiated and never set by law. Capital gains on a home sale.

West Virginia in short

Is there a real estate transfer tax in West Virginia?

West Virginia taxes the transfer of real estate at $1.10 for each $500 of value plus a county tax of 55 cents per $500 or more, up to $1.65, and a $20 housing fee on sales. By law the grantor, usually the seller, pays.

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How much is the transfer tax on a $170,800 home in West Virginia?

On $170,800, the median value of owner-occupied homes in West Virginia (Census ACS 2024), the transfer taxes come to $584.30 to $960.50: $376.20 at the statewide $1.10 per $500, $188.10 to $564.30 of county excise tax ($0.55 to $1.65 per $500) and a $20 housing fee. The county tax of $0.55 per $500 is imposed by law in every county; a county commission may raise it by majority vote up to $1.65, never drop it.

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What closing costs does West Virginia law set?

West Virginia has no official typical closing-cost total. The seller pays a transfer tax of $1.10 per $500 plus at least 55 cents per $500 for the county, a $20 housing fee is collected before recording, and recording a deed or deed of trust costs $30.

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How is property tax calculated in West Virginia?

West Virginia assesses homes at 60% of market value, set each year as of July 1, and owner-occupied homes are Class II. For the fiscal year ending June 30, 2027 the Class II levy in Charleston is $1.609 per $100 of assessed value.

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What is the deadline to appeal a property tax assessment in West Virginia?

In West Virginia, appear before the county commission sitting as the Board of Equalization and Review, which meets no later than February 1 and adjourns by the end of February.

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Do you need a real estate attorney to close in West Virginia?

In West Virginia the State Bar Unlawful Practice of Law Committee says conducting a title examination and a real estate closing is the practice of law, so a non-lawyer may do it only under a lawyer direct supervision and control, although no statute read says a buyer or seller must hire an attorney.

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What must a home seller disclose in West Virginia?

No West Virginia statute or Real Estate Commission rule reviewed requires a seller to fill out a standard property condition form. Court rulings require a seller who knows of defects that substantially affect value or habitability to disclose them if a reasonably diligent inspection would not reveal them.

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How does foreclosure work in West Virginia?

West Virginia foreclosures run through a deed of trust: a trustee sells the home at public auction without a lawsuit, after notice published for two successive weeks in a county newspaper and mailed to the owner by certified mail.

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What first-time home buyer programs does West Virginia offer?

In West Virginia, the West Virginia Housing Development Fund (WVHDF) lends to first-time buyers at a listed rate of 5.790% and offers up to $12,000 in down payment and closing cost help through a 15-year loan at 2%.

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How much tax when you sell a home in West Virginia?

The federal rule is the same in West Virginia as in every state: if you owned and lived in the home as your main home for at least 2 of the last 5 years, the first $250,000 of gain is excluded, $500,000 for a married couple filing jointly (Section 121, IRS Publication 523). Bought $400,000, sold $750,000: a single owner has $100,000 of taxable gain, $15,000 of federal tax at the 15% long-term rate; a couple filing jointly owes nothing. West Virginia income tax on the gain is not computed here.

Capital gains on a home sale

West Virginia guides

Charleston

Buying a home in Charleston, West Virginia

Professionals in West Virginia

All states · Federal guides