Does West Virginia have a real estate transfer tax?
Yes. Article 22 of Chapter 11 of the West Virginia Code imposes an excise tax on the privilege of transferring title to real estate. It is paid to the county clerk when a deed is delivered, accepted or presented for recording.
There are two layers. Section 11-22-2(a) sets a tax of $1.10 for each $500 of value or fraction of $500. Section 11-22-2(b) adds a county excise tax of 55 cents for each $500. A county commission may raise its tax, first to match the $1.10 rate and, since July 1, 2017, to as much as $1.65 for each $500. Any increase needs a majority vote of the commission after published notice.
Converted to percentages, that is 0.22% plus 0.11% to 0.33%, for a combined 0.33% to 0.55%. A $20 fee for the Affordable Housing Fund is added to each transfer for consideration.
| Layer | Rate per $500 | Percent of value |
|---|---|---|
| Excise tax, § 11-22-2(a) | $1.10 | 0.22% |
| County excise tax, base | $0.55 | 0.11% |
| County excise tax, if raised to match | $1.10 | 0.22% |
| County excise tax, maximum since 2017 | $1.65 | 0.33% |
| Affordable Housing Fund fee | $20 flat | n/a |
The 2025 change: counties now keep the whole tax
For decades the $1.10 portion was a state tax. Starting in 2021, the Legislature let counties keep a growing share: 10% from July 1, 2021, 20% from July 1, 2022, 30% from July 1, 2023 and 65% from July 1, 2024. Since July 1, 2025, the statute treats the entire amount as a county excise tax kept by the county where it is collected.
Under § 11-22-2(c), 90% of that money goes to the county general fund and 5% each goes to two county clerk accounts, one for election administration and security and one for clerk infrastructure such as electronic recording.
For a seller, nothing changes at the closing table. The rate is still $1.10 per $500, it is still due at recording, and the county excise tax under subsection (b) still applies on top.
Who pays transfer tax in West Virginia?
The seller. Section 11-22-2(b) says the tax shall be paid by the grantor, unless the grantee accepts the deed without the tax having been paid, in which case the grantee owes it. The contract can shift the cost by agreement, but the default is clear.
There is one statutory exception. On a transfer from a trustee, or from a county clerk conveying land sold for taxes, the grantee pays. That covers foreclosure sales under a deed of trust, where the buyer at the trustee’s sale pays the excise tax.
Only one tax under each subsection is paid on a document, and it is collected in the county where the deed is first recorded.
How value is figured, and why assumed loans count
Section 11-22-1 defines value as the full actual consideration paid or to be paid, including the amount of any lien assumed. Unlike Virginia’s grantor tax, an assumption doesn’t shrink the West Virginia tax. A buyer who takes over your $1,200,000 loan and pays $800,000 cash is paying $2,000,000 of value for tax purposes.
For a gift or other transfer without consideration, value is the actual monetary value of the property. When a deed also conveys personal property or land outside the state, value is the share of the consideration that matches the West Virginia real estate.
The value has to be stated in a declaration of consideration or value under § 11-22-6, filed with the deed. On an apartment sale, a reasonable allocation to furniture, appliances or other personal property in the purchase agreement lowers the taxable value, but it should match what the buyer and appraiser support.
Exemptions investors use
Section 11-22-1 excludes a list of documents from the definition of a taxable document. These are the ones that come up with apartment portfolios.
- Deeds without consideration between a person or trust and an LLC wholly owned by that person or trust (item 7).
- Deeds made in mergers of corporations, LLCs, partnerships or trusts (item 5).
- Deeds made in conversions to LLCs from corporations, partnerships or trusts (item 6).
- Deeds from a subsidiary to its parent for only the cancellation of the subsidiary’s stock (item 8).
- Transfers without consideration between spouses, parents and children, grandparents and grandchildren, or siblings (item 10).
- Wills, intestate transfers, and testamentary or inter vivos trusts (items 1 and 3).
- Transfers without consideration between a principal and a straw party (item 11), and corrective deeds (item 14).
- Mortgages and deeds of trust given as security for a debt (item 16).
LLC interest sales, foreclosures and 1031 exchanges
The tax attaches to a document that transfers real property. A sale of membership interests in the LLC that holds title doesn’t produce a deed, and Article 22 has no provision taxing a transfer of a controlling interest in an entity. Lenders and title insurers still weigh in on that structure, so raise it early.
Foreclosures aren’t exempt. A trustee’s deed is taxed on its value, and the statute shifts the payment to the grantee. A deed in lieu of foreclosure is a transfer to the lender, and the forgiven debt is consideration, so expect the tax to be figured on it.
A 1031 exchange has no exemption either. The relinquished sale is taxed normally, and so is a replacement purchase in West Virginia.
Worked example: a $2,000,000 and a $5,000,000 West Virginia apartment sale
Take a 24-unit building selling for $2,000,000. Divide by $500 to get 4,000 units of value. The subsection (a) tax is 4,000 × $1.10 = $4,400. In a county at the base county rate, the county excise tax is 4,000 × $0.55 = $2,200. Add the $20 housing fee and the seller pays $6,620, or 0.331% of the price.
If the county has raised its tax to $1.10, the county portion is $4,400 and the total is $8,820. At the $1.65 maximum it is $6,600, for a total of $11,020.
At $5,000,000 there are 10,000 units of value. The subsection (a) tax is $11,000, and the county tax runs from $5,500 to $16,500, so the seller pays $16,520 to $27,520 including the $20 fee. Ask the county clerk which rate the commission has adopted before you finalize your net sheet.
| Line item | $2,000,000 sale | $5,000,000 sale |
|---|---|---|
| Excise tax at $1.10 per $500 | $4,400 | $11,000 |
| County tax at $0.55 per $500 (base) | $2,200 | $5,500 |
| County tax at $1.10 per $500 | $4,400 | $11,000 |
| County tax at $1.65 per $500 (maximum) | $6,600 | $16,500 |
| Affordable Housing Fund fee | $20 | $20 |
| Total, base county rate | $6,620 | $16,520 |
| Total, maximum county rate | $11,020 | $27,520 |
West Virginia compared with neighboring states
West Virginia’s combined rate is moderate for the region. Pennsylvania charges 1% at the state level alone, and Pennsylvania localities often add their own tax on top. Kentucky is the cheapest neighbor at 0.1%.
The table uses state-level or statewide rates on a $2,000,000 sale. Ohio has no state tax, but every county charges a mandatory $1 per $1,000 conveyance fee and may add a permissive tax of up to $3 per $1,000.
| State | Rate | On a $2,000,000 sale |
|---|---|---|
| Pennsylvania | 1% state, plus local | $20,000 state |
| Maryland | 0.5% state, plus county | $10,000 state |
| West Virginia | 0.33% to 0.55% combined | $6,620 to $11,020 |
| Ohio | 0.1% to 0.4% county | $2,000 to $8,000 |
| Virginia | 0.25% recordation + 0.1% grantor, plus local | $7,000 state |
| Kentucky | $0.50 per $500 | $2,000 |
How transfer tax fits into your total selling costs
On most West Virginia apartment sales, the excise tax is a small line compared with the tax on your gain. Federal long-term capital gains tax, depreciation recapture on the unrecaptured section 1250 gain at up to 25%, the 3.8% net investment income tax for many owners, and West Virginia income tax all apply to the profit.
A 1031 exchange can defer the federal and state income tax. It doesn’t touch the excise tax, which is due on the deed regardless. Build both into your net proceeds, along with the county’s recording fees.
Selling your West Virginia apartment building to Skyline
Skyline Capital Investments buys apartment buildings with five or more units across West Virginia. We buy directly, can offer seller-carry terms, and work with 1031 exchange timelines. Our offers spell out how the excise tax and closing costs are expected to fall, so there is no surprise at settlement.
Send the address and unit count through the form on this page, or call (469) 660-2977. We typically respond within 48 hours.
