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West Virginia · Code §11-22-2West Virginia excise tax on deeds: $1.65 per $500 plus $20

West Virginia taxes the privilege of transferring title to real estate when the deed is presented for recording. Subsection (a) imposes $1.10 for each $500 of value or fraction – since July 1, 2025 kept entirely by the county – plus a $20 fee for the Affordable Housing Fund on transfers for consideration. Subsection (b) adds a county excise tax of 55 cents per $500, which a county may raise up to the $1.10 rate (W. Va. Code §11-22-2). Every person who delivers, accepts or presents the deed for recording is subject to the tax. On a $400,000 sale: $880 + $440 + $20 = $1,340, or up to $1,780 in a county at the higher rate.

Rate, who pays and an example

  1. Excise tax (a)

    $1.10 per $500 of value or fraction; a county tax from July 1, 2025 (§11-22-2(a)).

  2. County tax (b)

    55¢ per $500; a county may raise it to the $1.10 rate (§11-22-2(b)).

  3. Housing fee

    $20 on each transfer for consideration, to the Affordable Housing Fund (§11-22-2(a)).

  4. Who is subject

    Every person who delivers, accepts or presents the document for recording (§11-22-2(a)).

  5. Example

    $400,000 → 800 × $1.10 = $880 + 800 × $0.55 = $440 + $20 = $1,340 (up to $1,780).

Good to know

  • Ask the county clerk which county rate applies before the settlement statement is final.

What the TC checks

  • The tax line on the closing statement against the statutory rate.
  • Who pays it – the statute, the contract or local custom.
  • The value or consideration stated on the deed or declaration.

Questions about this tax

How much is the transfer tax in West Virginia?

$1.10 plus at least 55 cents per $500 of value, plus a $20 fee – $1,340 on a $400,000 sale, more where the county raised its rate (W. Va. Code §11-22-2).

Who pays West Virginia transfer tax?

The statute makes every person who delivers, accepts or presents the deed subject to it; the contract decides how buyer and seller split it.

What is the $20 fee on West Virginia deeds?

An Affordable Housing Fund fee on each transfer of real estate for consideration, collected by the county clerk.

Related guides

Add the transfer tax check to the closing statement review as a task with an owner and due date in ClosingCode.

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Source: West Virginia Code §11-22-2 (code.wvlegislature.gov, read October 25, 2026).

General information, not legal or tax advice. ClosingCode is software; it is not a law firm or brokerage.