At a glance
West Virginia imposes a layered excise tax on real estate transfers under WV Code §11-22-2, collected at the time of recording by the County Clerk.[1] The tax has three potential layers. First, a state excise of $1.10 per $500of consideration (0.22%) applies to every taxable deed — though as of July 1, 2025, this amount is entirely retained by the county rather than remitted to the state.[2] Second, every county levies its own county excise tax, starting at a base of $0.55 per $500(0.11%); since 2017, counties have been permitted to raise this rate by majority vote up to$1.65 per $500(0.33%), and most have done so.[1] Third, counties participating in the Voluntary Farmland Protection Program may impose an additional farmland preservation tax up to $1.10 per $500 under §8A-12-21.[3] At maximum rates — state $1.10 plus county $1.65 plus farmland $1.10 — the combined rate reaches $3.85 per $500 of consideration.[4] A flat $20 housing fee is also added to every consideration-paid transfer.[1] Crucially, the WV tax base includes assumed mortgage debt — a buyer who assumes the seller’s existing mortgage pays tax on the full deal value, not just the cash paid.[1] The tax is calculated by rounding the total consideration up to the nearest $500 — never down — then multiplying by the applicable rates.[1] Exemptions under §11-22-1(4) cover transfers between spouses, parents and children, grandparents and grandchildren, transfers to charities and government entities, wills, testamentary trusts, and quitclaim deeds without consideration.[5] Every recorded deed must also be accompanied by a Sales Listing Form (STC-1/2)filed with the WV Tax Commissioner — county clerks will not accept a deed without it.[6]
West Virginia’s transfer tax is one of the more structurally complex in the eastern United States, primarily because of the three independent excise layers, the post-2025 revenue-split framework, and the varying county rates that result from optional local ballot measures. Understanding each layer separately — and how they stack — is essential for correctly calculating the total amount due at any closing. Unlike some states that apply a flat statewide rate, WV’s actual per-$500 charge depends heavily on which of the 55 counties the property sits in, and whether that county has both raised its excise rate and adopted a farmland protection program.
1 Determine the Total Taxable Value and Tax Units
The first — and most important — step is establishing the correct taxable value. West Virginia taxes the total consideration for the transfer, which under §11-22-2 includes not only the cash paid by the buyer but also any existing mortgage or lien that the buyer formally assumes.[1] This is the opposite of Minnesota’s approach: in West Virginia, assumed debt increases the tax base rather than reducing it. If a buyer pays $200,000 in cash and assumes a $50,000 existing mortgage, the taxable value is $250,000 — the full economic value of what the buyer received.
Once the total consideration is determined, it is rounded up to the next whole multiple of $500 — never down.[1] A sale price of exactly $300,000 stays at $300,000 (already a multiple of $500). A price of $300,001 rounds up to $300,500. A price of $500 stays at $500. A price of $1 rounds up to $500. This ceiling-rounding rule means that a sale for $250,001 produces the same tax as a sale for $250,500. The number of tax units — each representing $500 — is then: taxable value divided by 500.
Total Value = Sale Price + Assumed Mortgage / Liens Assumed by Buyer Taxable Value = ⌈Total Value ÷ 500⌉ × 500 (round UP to next $500 — §11-22-2) Tax Units = Taxable Value ÷ 500 Example: $10,001 → rounds up to $10,500 → 21 units Example: $300,000 → stays $300,000 → 600 units (exact multiple) WV ADDS assumed debt to tax base (unlike MN which subtracts it)
Example A — $300,000 Standard Sale in Kanawha County
A buyer purchases a home in Charleston (Kanawha County) for $300,000 cash. No existing mortgage is assumed.
Total Value: $300,000 + $0 = $300,000
Rounded to next $500: $300,000 (already an exact multiple)
Tax Units: $300,000 ÷ $500 = 600 units
Example B — $10,000 Sale in Monroe County (Maximum-Rate County)
A buyer purchases rural property in Monroe County for $10,000. Monroe County charges the maximum combined rate of $3.85 per $500 (state $1.10 + county $1.65 + farmland $1.10).
Total Value: $10,000 + $0 = $10,000
Rounded to next $500: $10,000 (exact multiple)
Tax Units: $10,000 ÷ $500 = 20 units
Monroe County is the benchmark for maximum-rate analysis in WV — confirmed at $7.70 per $1,000 ($3.85/$500) by the WV Tax Division.[4]
2 Check for Exemptions
West Virginia Code §11-22-1(4) provides the complete list of transfers exempt from the excise tax.[5] Exempt transfers owe no state or county excise, no farmland tax, and no $20 flat fee — though the recording fee still applies and the STC-1/2 Sales Listing Form is still required. The exemption basis should be noted on the deed itself or in an accompanying affidavit. The key categories are:
- ≤$100 Nominal Transfers (§11-22-1(4)) — Any transfer where the total consideration is $100 or less is entirely exempt. This covers nominal-consideration deeds used as estate-planning tools, cloud-on-title corrections, and similar low-value instruments.
- Spouse-to-Spouse Without Consideration — Transfers between spouses are exempt, provided no money or other consideration changes hands. A deed from one spouse to both spouses jointly (e.g., adding a spouse to title) qualifies if no payment is made.
- Parent and Child Without Consideration — Transfers between parents and biological or adopted children, or between a stepparent and stepchild of a current marriage, are exempt when made without consideration.
- Grandparent and Grandchild Without Consideration — Transfers between grandparents and grandchildren are exempt without consideration. There is no “great-grandparent” extension under current law.
- Straw Party / Nominee Transfer Without Consideration — Transfers between a principal and a straw party or nominee acting on the principal’s behalf, without exchange of money, are exempt. Common in LLC formations and related-entity restructurings where the parties are economically the same.
- Charitable or Educational Nonprofit — Transfers to or from a qualifying charitable or educational nonprofit organization are exempt regardless of the value involved.
- Government Entity — U.S., WV State, or Agency — Any transfer to or from the United States government, the State of West Virginia, or any of their agencies, instrumentalities, or political subdivisions — whether by gift, dedication, or condemnation — is exempt.[5]
- Will or Testamentary Trust — Transfers made pursuant to a will or a testamentary trust (created by will) at death are exempt. These instruments pass title outside the standard recorded-deed mechanism.
- Quitclaim Deed Without Consideration — Quitclaim deeds that convey title without any exchange of consideration are exempt under current WV law. Important: a quitclaim deed with consideration is fully taxable. The deed type alone (quitclaim) does not create an exemption — the absence of consideration is what matters.
Siblings — Not Yet Exempt: Sibling-to-sibling transfers are not currently exempt under WV Code §11-22-1(4). A 2024 legislative proposal (HB 5049) would have added sibling transfers to the exemption list, but it was not enacted. As of 2026, a brother-to-sister deed — even without consideration — is a taxable transfer.[7] Practitioners should check for updated legislation each session.
Foreclosure Deeds — Taxable, but Grantee Pays: Sheriff’s deeds, commissioner’s deeds, and trustee’s deeds issued in a foreclosure or tax sale are not exempt — the excise tax is fully due. However, §11-22-2(a) specifically shifts the payment obligation to the grantee (buyer) in a foreclosure sale, rather than the grantor.[1] The calculator flags these transfers accordingly and identifies the grantee as the responsible party.
Example A — Standard Taxable Sale (Not Exempt)
The $300,000 Kanawha County purchase is an arm’s-length sale between unrelated parties for full consideration. No exemption applies.
Proceed to Step 3 — full excise tax applies. Grantor pays.
Example B — Standard Taxable Sale in Monroe County (Not Exempt)
The $10,000 Monroe County purchase is a standard sale. No exemption applies.
Proceed to Step 3 — full excise tax applies. Grantor pays.
3 Calculate the Three-Layer Excise Tax
For taxable transfers, the excise is computed across up to three independent layers — state, county, and farmland — each multiplied against the same tax-unit count from Step 1. All three use the same per-$500 unit structure; they differ only in the rate. The total excise (before the $20 flat fee) is the sum of all three.
Layer 1 — State Excise: $1.10 per Unit (§11-22-2)
The state excise tax rate is a flat $1.10 per $500 of taxable value, statewide — the same in all 55 counties with no exceptions.[1] This represents an effective rate of 0.22%. As of July 1, 2025, however, all revenue from this $1.10/$500 charge is retained by the county government rather than remitted to the state treasury.[2] From a taxpayer’s perspective, nothing changes — the same $1.10/$500 is due at recording — but administratively the state now receives none of it. This shift followed a multi-year phased transfer: counties retained 10% beginning July 1, 2021, rising to 20% in 2022, 30% in 2023, 65% by July 1, 2024, and reaching 100% by July 1, 2025. The calculator’s revenue-distribution panel shows this split as an informational note based on the entered transfer date.
Layer 2 — County Excise: $0.55 to $1.65 per Unit (§11-22-2(b))
On top of the state excise, every WV county levies a separate county excise tax.[1] The statutory base rate is $0.55 per $500. Since 2017, counties have been authorized to increase this rate by majority vote of the county commission up to a maximum of $1.65 per $500.[1] In practice, the majority of WV’s 55 counties have exercised this option. The calculator’s county data (drawn from official fee schedules and WV Tax Division materials) shows confirmed rates for Putnam ($0.55/$500), Ritchie ($1.10/$500), Monroe ($1.65/$500), and Kanawha ($1.65/$500), with estimates for the remaining counties. Because county rates are set by local vote and can change, the calculator includes rate-override fields so users can enter a confirmed rate directly from the county clerk’s current fee schedule.
Layer 3 — Farmland Preservation Tax: $0 to $1.10 per Unit (§8A-12-21)
Counties that have established a Voluntary Farmland Protection Program may impose a third layer — a farmland preservation excise of up to $1.10 per $500 to fund the acquisition of agricultural conservation easements.[3] This authority was created in 2003. Not all counties have adopted a farmland program; those that have typically charge $0.55 or $1.10 per $500. Counties confirmed to have farmland taxes include Monroe ($1.10/$500) and Greenbrier ($1.10/$500), among others. Like the county excise, this rate can vary and should be verified with the county clerk. The farmland tax does not apply to exempt transfers.
State Excise = $1.10 × tax units [all 55 counties — §11-22-2] County Excise = county rate × tax units [$0.55, $1.10, or $1.65 — §11-22-2(b)] Farmland Tax = farmland rate × tax units [$0, $0.55, or $1.10 — §8A-12-21] Excise Subtotal = State + County + Farmland Max combined rate: $3.85/$500 (Monroe County: $1.10 + $1.65 + $1.10) Revenue distribution as of 7/1/2025: 100% of state $1.10/$500 retained by county Grantor pays (seller) — except foreclosure deeds where grantee pays (§11-22-2(a))
Example A — $300,000 Sale in Kanawha County, 600 Units
Kanawha County: state $1.10, county $1.65, farmland $0.00
State excise: 600 × $1.10 = $660.00 GRANTOR PAYS
County excise: 600 × $1.65 = $990.00
Farmland tax: 600 × $0.00 = $0.00 (Kanawha has no farmland program)
Excise subtotal: $1,650.00
Example B — $10,000 Sale in Monroe County, 20 Units (Maximum Rate)
Monroe County: state $1.10, county $1.65, farmland $1.10 — confirmed at $7.70/$1,000 = $3.85/$500[4]
State excise: 20 × $1.10 = $22.00 GRANTOR PAYS
County excise: 20 × $1.65 = $33.00
Farmland tax: 20 × $1.10 = $22.00 FARMLAND COUNTY
Excise subtotal: $77.00
4 Add the Flat $20 Housing Fee
In addition to the per-unit excise taxes, WV Code §11-22-2(c) imposes a flat $20 fee on every deed recorded for consideration — that is, when the buyer actually paid money for the property.[1] This fee is sometimes described as an affordable housing fee. Unlike the excise taxes, the $20 is a fixed amount that does not scale with the sale price. A $50,000 sale and a $5,000,000 sale both owe exactly $20.00.
The $20 fee applies if the sale price (excluding any assumed liens) is greater than zero. It does not apply to exempt transfers, and it does not apply when a deed is recorded for no consideration at all — for example, a deed from a trustee under an inter vivos trust to the trust beneficiary, or a correction deed. The calculator evaluates whether the entered sale price (not just the total value including liens) is greater than zero to determine whether the flat fee applies. A buyer who assumes a $100,000 mortgage and pays $0 in cash does not owe the $20 fee; a buyer who pays $1 in cash does.
Flat Housing Fee = $20.00 if sale price (cash consideration) > $0 — §11-22-2(c) = $0.00 for exempt transfers OR $0 cash consideration Total Transfer Tax = Excise Subtotal (Step 3) + Flat Fee (Step 4) Note: $20 is flat — does not scale with price ($50,000 sale = same $20 as $5M sale)
Example A — $300,000 Sale in Kanawha County
Sale price $300,000 > $0 — flat fee applies.
Flat housing fee: $20.00
Total Transfer Tax Due: $1,650.00 + $20.00 = $1,670.00 GRANTOR PAYS
Example B — $10,000 Sale in Monroe County
Sale price $10,000 > $0 — flat fee applies.
Flat housing fee: $20.00
Total Transfer Tax Due: $77.00 + $20.00 = $97.00 GRANTOR PAYS
5 Add Recording Fees, File the STC-1/2, and Pay at the County Clerk
All transfer taxes, flat fees, and recording charges are paid simultaneously to the County Clerk’s Office where the property is located, at the time the deed is presented for recording. The county clerk collects all amounts and distributes them to the appropriate accounts — including the state’s share of the excise tax where applicable under the revenue-split rules.
Recording fees in West Virginia are governed by WV Code §59-1-10 and vary slightly by county.[8] The standard structure is a base fee of approximately $30.00 for up to five pages, plus $1.00 for each additional page beyond five. Some counties charge a slightly higher base (Ritchie County’s confirmed rate is $32.00 for up to five pages). Counties may also charge a document preservation fee of $2.00–$5.00. Because recording fees are set locally and can change, the calculator provides a county-specific estimate and an override field for users who have confirmed the current fee schedule with the county clerk.
Critically, every deed recorded in West Virginia must be accompanied by a Sales Listing Form (STC-1/2), issued by the WV State Tax Commissioner and available at tax.wv.gov.[6] County clerks are required by statute to refuse a deed that is not accompanied by the Sales Listing Form. Four copies of the form must be submitted — the original and three copies. The form captures the sale price, property description, buyer and seller identities, and financing details, and is used by the Tax Commissioner to track real estate market data and audit transfer tax compliance. For exempt transfers, the form is still required — the exemption basis is noted on the form and on the deed itself. No equivalent of Pennsylvania’s Realty Transfer Tax return or Kentucky’s DRT-1 form exists; the STC-1/2 serves as the combined declaration and audit trail.
Recording Fee = Base fee (~$30 for ≤5 pages) + $1.00 × (pages over 5) — §59-1-10 Grand Total = Total Transfer Tax (Step 4) + Recording Fee STC-1/2 required with every deed — 4 copies — tax.wv.gov — §11-22-6 Deed must include declaration of consideration — §11-22-6 File at: County Clerk’s Office where property is located Contact WV Tax Division: 304-558-3333 · tax.wv.gov
Example A — $300,000 Sale in Kanawha County, Full Calculation
$300,000 sale price | Kanawha County (state $1.10 + county $1.65 + no farmland) | Standard sale | 5-page deed
Tax units: 600 | State excise: $660.00 | County excise: $990.00 | Farmland: $0.00
Excise subtotal: $1,650.00 + Flat fee: $20.00 = Total transfer tax: $1,670.00
Recording fee (5 pages): $30.00
Grand Total Due at Recording: $1,700.00 GRANTOR PAYS
Effective rate on consideration: 0.5567% | STC-1/2 (4 copies) required
Example B — $10,000 Sale in Monroe County, Full Calculation (Maximum Rate)
$10,000 sale price | Monroe County (state $1.10 + county $1.65 + farmland $1.10 = $3.85/$500) | Standard sale | 5-page deed
Tax units: 20 | State excise: $22.00 | County excise: $33.00 | Farmland: $22.00
Excise subtotal: $77.00 + Flat fee: $20.00 = Total transfer tax: $97.00
Recording fee (5 pages): $30.00
Grand Total Due at Recording: $127.00 GRANTOR PAYS FARMLAND COUNTY
Effective rate on consideration: 0.97% | STC-1/2 (4 copies) required
Special Cases Worth Knowing
The 2025 Revenue Shift — What Changed and What Didn’t
Since July 1, 2025, 100% of the $1.10/$500 state excise is retained by the county in which the property is located, rather than being shared with or remitted to the state.[2] This shift completed a phased transfer that began in 2021. From the seller’s perspective, nothing has changed — the same $1.10/$500 is due and paid at recording. The county simply receives the entire amount rather than splitting it. The county excise (the separate $0.55–$1.65/$500 layer) was always a county tax; this change brings the “state” excise into the same category. The calculator’s revenue-distribution panel shows the breakdown informally: for transfers after July 1, 2025, “State retains: $0.00” and “County receives: [full state tax amount].” This is purely informational — the payment obligation and total amount due are the same.
Assumed Mortgage Debt — Added, Not Subtracted
West Virginia’s rule on assumed debt is the opposite of Minnesota’s. In WV, any mortgage or lien that the buyer assumes increases the taxable value.[1] If a buyer pays $180,000 in cash and assumes a $70,000 existing mortgage, the total taxable value is $250,000 — all $250,000 is subject to the full per-$500 excise. The rationale is that the buyer received $250,000 worth of property and the seller received $250,000 in combined consideration (cash plus debt relief). In contrast, Minnesota taxes only the net consideration (sale price minus assumed debt) because the buyer is receiving property encumbered by that debt. This distinction matters significantly for any transaction involving purchase-money financing or assumption of an existing mortgage.
Ceiling Rounding — Always Up to the Next $500
The rounding rule is strict: always round the total taxable value up to the next full $500.[1] A transfer price of $500.01 produces exactly two tax units ($1,000 taxable base), just like a price of $999.99. A price of exactly $500 produces one unit ($500 taxable base). This means every dollar above an even $500 increment costs the seller an extra full unit of tax. In Kanawha County, the cost of going from $300,000 to $300,001 is an additional $2.75 in excise tax ($1.10 state + $1.65 county). The rounding operates on the total consideration (sale price plus assumed liens combined), not on the sale price alone.
Putnam County — The Three-Layer Example at Modest Rates
Putnam County (near Charleston) demonstrates all three excise layers at confirmed rates: state $1.10 + county $0.55 + farmland $0.55 = $2.20 per $500 total.[9] On a $250,000 sale: 500 units × $2.20 = $1,100.00 excise + $20.00 flat fee = $1,120.00 total transfer tax, plus the ~$30 recording fee. This is the confirmed unit test case from the executive summary. Compare to Monroe County at $3.85/$500: the same $250,000 sale produces 500 × $3.85 = $1,925.00 + $20.00 = $1,945.00 — a difference of $825 driven entirely by the county’s higher rates.
Multi-Page Deeds and the Per-Page Fee
Many residential deeds fit within five pages and pay only the base recording fee. Commercial deeds, long legal descriptions, or deeds with extensive exhibit attachments may run 10, 15, or more pages. Each page beyond five adds $1.00 to the recording fee under §59-1-10.[8] A 15-page deed pays the $30 base plus $10 for the extra 10 pages = $40.00. Some counties also add a document preservation fee of $2.00–$5.00. These amounts, while modest, should be factored into the closing cost estimate — and confirmed with the specific county clerk’s current fee schedule before closing.
Rate and Exemption Reference
| County (Selected) | State ($/500) | County ($/500) | Farmland ($/500) | Combined ($/500) | Source |
|---|---|---|---|---|---|
| Monroe | $1.10 | $1.65 | $1.10 | $3.85 | ✓ WV Tax Div — $7.70/$1,000 confirmed[4] |
| Kanawha | $1.10 | $1.65 | — | $2.75 | ✓ WV Tax Division (Charleston area)[4] |
| Ritchie | $1.10 | $1.10 | — | $2.20 | ✓ Ritchie County Recorder ($4.40/$1,000)[8] |
| Putnam | $1.10 | $0.55 | $0.55 | $2.20 | ✓ Putnam County Recorder fee schedule[9] |
| Greenbrier, Pendleton, Pocahontas, Tucker (est.) | $1.10 | $1.10 | $1.10 | $3.30 | † Estimated — verify with clerk |
| Berkeley, Brooke, Cabell, Harrison, Jefferson, Monongalia, Ohio, Raleigh (est.) | $1.10 | $1.65 | — | $2.75 | † Estimated — verify with clerk |
| Calhoun, Clay, McDowell, Tyler, Webster, Wirt (est.) | $1.10 | $0.55 | varies | $1.65–$2.75 | † Estimated — verify with clerk |
| State law caps | $1.10 | max $1.65 | max $1.10 | max $3.85 | §§11-22-2, 8A-12-21[1][3] |
| Transfer Scenario | Taxable? | Who Pays | Authority |
|---|---|---|---|
| Standard sale for value | Yes | Grantor (seller) | §11-22-2(a) |
| Transfer ≤ $100 consideration | No EXEMPT | — | §11-22-1(4) |
| Spouse ↔ Spouse (no consideration) | No EXEMPT | — | §11-22-1(4) |
| Parent ↔ Child (no consideration) | No EXEMPT | — | §11-22-1(4) |
| Grandparent ↔ Grandchild (no consideration) | No EXEMPT | — | §11-22-1(4) |
| Sibling ↔ Sibling (no consideration) | Yes — taxable | Grantor | §11-22-1(4) — HB 5049 not enacted[7] |
| Charity / Educational nonprofit | No EXEMPT | — | §11-22-1(4) |
| U.S. / WV Government transfer | No EXEMPT | — | §11-22-1(4) |
| Will or testamentary trust | No EXEMPT | — | §11-22-1(4) |
| Quitclaim deed — no consideration | No EXEMPT | — | Current WV law[7] |
| Quitclaim deed — WITH consideration | Yes — fully taxable | Grantor | §11-22-2 |
| Foreclosure / Sheriff’s deed | Yes — taxable | Grantee (buyer) GRANTEE | §11-22-2(a) |
| Straw party / nominee (no consideration) | No EXEMPT | — | §11-22-1(4) |
Filing, Forms, and Payment Process
| Step | What Happens | Form / Action |
|---|---|---|
| Sales Listing Form prepared | Grantor or closing agent completes the STC-1/2 Sales Listing Form from tax.wv.gov. Four copies required (original + 3). Captures sale price, property, buyer/seller identities. | Form STC-1/2 (WV Tax Commissioner) |
| Declaration of consideration on deed | §11-22-6 requires the deed to include a statement of the consideration or value. For exempt transfers, the exemption basis (§11-22-1(4) subsection) is noted on the deed. No separate state return required. | Deed notation — §11-22-6 |
| Deed and STC-1/2 submitted to County Clerk | Grantor (or grantee in foreclosure) presents deed, four STC-1/2 copies, transfer tax payment, and recording fee to County Clerk. Clerk will not accept deed without STC-1/2. | County Clerk’s Office |
| Deed recorded | Clerk records deed, collects all amounts, and distributes revenue per §11-22-2 (all state + county excise to county as of 7/1/2025). Deed tax receipt issued. | Official land records — §11-22-2 |
| No separate annual return | No annual state return is required. The entire obligation is satisfied at recording. The STC-1/2 serves as the audit record for the Tax Commissioner. | N/A |
References
- WV Code §11-22-2 — State and County Excise Tax on Real Estate Transfers; $20 Flat Fee; Ceiling Rounding.
The primary statutory authority imposing West Virginia’s real estate transfer excise tax. §11-22-2(a) imposes a state excise tax at the rate of $1.10 per $500 (or fraction thereof) of the consideration or value of the real property transferred, paid at the time of recording by the grantor. If the grantor has not paid by the time the grantee records, the grantee must pay. In a foreclosure sale, the grantee (buyer) is always the responsible party under §11-22-2(a). §11-22-2(b) authorizes each county commission to levy a county excise tax starting at a base rate of $0.55/$500, with a voter-approved increase permitted up to $1.65/$500 after July 6, 2017. §11-22-2(c) imposes the flat $20 housing fee on every deed recorded for consideration greater than zero. The “fraction thereof” language in §11-22-2 is the statutory basis for the ceiling-rounding rule — every partial $500 unit must be rounded up to a full unit. Tax applies to total consideration including any mortgage or lien assumed by the buyer.
WV Legislature: code.wvlegislature.gov/11-22-2/ - WV Code §11-22-2 — Revenue Distribution; 2025 Complete County Retention of State Tax.
The same §11-22-2 that imposes the state excise also governs its distribution to county governments. Beginning July 1, 2021, 10% of the state $1.10/$500 tax was retained by the county where the property is located rather than remitted to the state. This percentage increased each year: 20% beginning July 1, 2022; 30% beginning July 1, 2023; 65% beginning July 1, 2024; and 100% beginning July 1, 2025. As of July 1, 2025, the $1.10/$500 “state” excise is entirely a county-level revenue source — the WV state government receives $0 from this tax. The statute that originally imposed the tax as a state revenue source has therefore functionally converted it to a county tax, while the rate and payment mechanics remain unchanged. The $1.10/$500 is still owed by the grantor at the same rate; it simply all flows to the county. This timeline is implemented in the calculator’s revenue-distribution panel, which shows the state and county shares as an informational note based on the entered transfer date.
WV Legislature: code.wvlegislature.gov/11-22-2/ — distribution provisions - WV Code §8A-12-21 — Farmland Preservation Tax (Voluntary Farmland Protection Program).
§8A-12-21 authorizes counties that have established a Voluntary Farmland Protection Program to impose an additional excise tax of up to $1.10 per $500 of consideration on all real estate transfers in that county. This authority was enacted in 2003. The proceeds fund the county’s farmland protection program, specifically the acquisition of conservation easements to prevent the conversion of agricultural land to non-farm uses. The tax is not limited to transfers of farmland — it applies to all taxable real estate transfers in a participating county, regardless of property type. The rate may be set at $0.55 or $1.10 per $500 (fractions of the statutory maximum are permitted). Counties in the calculator confirmed or estimated to have farmland taxes include Monroe ($1.10), Greenbrier ($1.10), Pendleton ($1.10), Pocahontas ($1.10), Tucker ($1.10), Putnam ($0.55), Braxton ($0.55), Calhoun ($0.55), and others. Absence from the farmland list means either that no program has been established or that the calculator’s data is estimated — always verify with the county clerk.
WV Legislature: code.wvlegislature.gov/8A-12-21/ - WV Tax Division — Maximum Rate Confirmation; Monroe County $7.70/$1,000 = $3.85/$500.
The West Virginia State Tax Division’s official materials confirm that the maximum possible combined transfer excise rate in any WV county is $3.85 per $500 of consideration, representing the sum of state $1.10 + county $1.65 + farmland $1.10. Monroe County is the confirmed example of a county currently charging this maximum rate. The Tax Division’s rate documentation confirms Monroe County at $7.70 per $1,000, which converts to $3.85 per $500. Kanawha County (Charleston area) is confirmed by the Tax Division at $2.75 per $500 (state $1.10 + county $1.65, no farmland). These confirmed figures form the basis for the calculator’s rate table anchors. All other county rates are estimated from statutory maximums and available county fee schedules, and should be verified directly with each county’s clerk before any closing.
WV Tax Division: tax.wv.gov — Real Estate Transfer Tax rate guidance - WV Code §11-22-1(4) — Exemptions from Transfer Excise Tax.
§11-22-1(4) defines “transfer” for purposes of Article 22 and enumerates all classes of conveyances that are excluded from the definition — and therefore exempt from excise tax. The key exemptions are: (i) transfers where the total consideration does not exceed $100; (ii) transfers without consideration between spouses; (iii) transfers without consideration between parents and children or between grandparents and grandchildren; (iv) transfers without consideration between a principal and a straw party or nominee; (v) transfers to or from the United States, the State of West Virginia, or any political subdivision, agency, or instrumentality by gift, dedication, condemnation, or sale in lieu of condemnation; (vi) transfers to or from a charitable or educational organization; and (vii) transfers pursuant to a will or testamentary trust. The section confirms that sibling-to-sibling transfers are not listed and therefore remain taxable. Quitclaim deeds without consideration are treated as exempt under the “without consideration” construction of current law, but quitclaim deeds with consideration are treated as taxable sales. The exemption must be noted on the deed.
WV Legislature: code.wvlegislature.gov/11-22-1/ - WV Code §11-22-6 and WV Tax Commissioner — Sales Listing Form (STC-1/2); Mandatory Accompaniment with Every Deed.
§11-22-6 requires every deed presented for recording in West Virginia to be accompanied by a Sales Listing Form provided by the Tax Commissioner. County clerks are prohibited by statute from recording any deed that is not accompanied by the completed form. The current form is designated STC-1/2 (or STC-12:39 for certain multi-parcel transactions) and is available as a fillable PDF from the Tax Commissioner’s website at tax.wv.gov. Four copies must be submitted — the original is retained by the county clerk, one copy is forwarded to the Tax Commissioner, and two copies are returned to the grantor/grantee. The form captures the consideration, property address, tax map and parcel number, names of grantor and grantee, type of deed, and whether any mortgage was assumed. Ohio County Clerk documentation confirms: “When a Deed is recorded, it must be accompanied by a ‘Sales Listing Form.’ … The County Clerk will NOT record a Deed without this form.” This form serves as both the declaration of value and the primary audit record for transfer tax enforcement.
WV Tax Commissioner: tax.wv.gov — Forms · Ohio County Clerk documentation - WV HB 5049 (2024) — Proposed Sibling Exemption and Quitclaim Deed Amendments; Not Enacted.
In the 2024 legislative session, House Bill 5049 was introduced to expand the §11-22-1(4) exemption list to include sibling-to-sibling transfers without consideration, and to close the perceived loophole allowing quitclaim deeds without consideration to be exempt. Under the proposed amendment, sibling deeds without consideration would have been added to the exempt list alongside spouse and parent-child transfers, while the quitclaim-without-consideration exemption would have been eliminated (making all quitclaim deeds — even those with no consideration — taxable). As of the 2026 reporting date, HB 5049 had not been enacted into law. Sibling transfers therefore remain taxable, and quitclaim deeds without consideration remain exempt. Practitioners should monitor the WV Legislature’s 2025 and 2026 sessions for re-introduction of similar legislation, as the sibling exemption has bipartisan support.
WV Legislature session tracking: wvlegislature.gov · WV Code §11-22-1(4) current text - WV Code §59-1-10 and County Clerk Fee Schedules — Recording Fees; $30 Base + $1/Page.
WV Code §59-1-10 governs the fee schedule for county clerks. Deed recording fees are set under this section and vary slightly by county but follow a standard structure: a base fee of approximately $30.00 for documents up to five pages in length, plus $1.00 for each page over five. Ritchie County’s confirmed fee schedule shows a base of $32.00 for up to five pages and $1.00 per additional page. Putnam County’s confirmed schedule shows $30.00 base and $1.00 per additional page over five. Some counties add a $2.00–$5.00 document preservation fee on top of the base. These recording fees are not ad valorem charges — they are flat filing fees for the mechanical act of recording, and they apply to all documents including exempt deeds. The $46.00 uniform statewide recording fee used in Minnesota is not a feature of WV law; WV fees are locally set under the §59-1-10 structure. The calculator estimates recording fees based on the default $30 base (or the confirmed county base where available) and allows override for users who have confirmed their county’s current schedule.
WV Legislature: code.wvlegislature.gov/59-1-10/ · Ritchie County Clerk fee schedule · Putnam County Clerk fee schedule - Putnam County Recorder Fee Schedule — Confirmed $2.20/$500 Total (State $1.10 + County $0.55 + Farmland $0.55).
Putnam County’s official recorder fee schedule confirms a combined transfer excise rate of $2.20 per $500 of consideration, representing the full three-layer structure at modest rates: state excise $1.10/$500 + county excise $0.55/$500 + farmland preservation tax $0.55/$500. This makes Putnam County a useful benchmark for the all-three-layers calculation at below-maximum rates, and it is used in the executive summary’s unit test case for a $250,000 sale: 500 units × $2.20 = $1,100 + $20 flat fee = $1,120 total transfer tax. The base recording fee at Putnam is confirmed at $30 for up to five pages plus $1 per additional page. Putnam’s farmland preservation program is active and charges $0.55/$500, distinguishing it from counties like Kanawha (which has the same county excise rate of $1.65/$500 but no farmland program). All rates confirmed from Putnam County Recorder’s Office official fee schedule.
Putnam County Recorder’s Office: putnamcountywv.org — fee schedule
Disclaimer: This guide is for general informational purposes only and does not constitute legal or tax advice. West Virginia’s transfer tax is governed by WV Code §§ 11-22-1 through 11-22-6 and associated rules. Rates and exemptions are as of 2026. Always confirm the current state and county excise rates, farmland tax applicability, and recording fees with the applicable County Clerk or a licensed West Virginia attorney or title professional before closing. County excise rates are set by local vote and may change; the calculator provides estimates where official confirmation is unavailable. Verify current rates and rules at tax.wv.gov and with your County Clerk.