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West Virginia Closing Cost Calculator
West Virginia transfer tax is $1.10 per $500 of value plus the county rate, with a separate $20 housing fee. Confirm the county’s rates and transfer eligibility, then calculate excise taxes, the housing fee and your closing cash flows.
West Virginia excise taxes and housing fee
Ordinary taxable sale for consideration, with confirmed assessed value divided by 0.60 above $1,000: $1.10 per $500 or fraction, confirmed additional county rate, and any confirmed farmland-program rate. Adds the separate $20 Affordable Housing Fund fee to the allocated transfer amount. Base excise is county-retained since July 2025. Exempt, trustee, tax-sale and no-consideration deeds require a quote.
Separate the base and optional county rates
Section 11-22-2 sets a $1.10 base charge for each $500 of value or fraction. Since July 1, 2025, that base excise is retained by the county. The additional county rate starts at $0.55 and may be increased to $1.65 per unit.
A separate farmland-protection levy may add up to $1.10 per $500. Confirm the applicable rate with the clerk, including zero when no levy applies. Whether the parcel itself is farmland does not answer whether a county transfer levy applies.
Compare county-rate scenarios
The Legislature’s revenue digest, page 61, describes a combined range of $1.65 to $3.85 per $500 before the housing fee. The examples below compare confirmed rates, not named-county assignments. The separate $20 fee is excluded from this excise-only table.
| Scenario | Taxable value | Base taxes | Local amount | Tax subtotal |
|---|---|---|---|---|
| Minimum additional county rate, no farm levy | $300,000.00 | $660.00 | $330.00 | $990.00 |
| Maximum additional county rate, no farm levy | $300,000.00 | $660.00 | $990.00 | $1,650.00 |
| Maximum county and farmland rates | $300,000.00 | $660.00 | $1,650.00 | $2,310.00 |
| Fractional $500 value at maximum rates | $300,000.01 | $661.10 | $1,652.75 | $2,313.85 |
For $300,000, 600 units at the minimum combined rate produce $990 in tax. Adding the housing fee gives $1,010. At the maximum combined rate, the corresponding figures are $2,310 and $2,330. A value of $300,000.01 uses 601 units and gives $2,313.85 before the fee.
Check the assessed-value exclusion separately
Section 11-22-1 excludes certain documents, including transfers whose assessed value divided by 0.60 is $1,000 or less. A small sale price alone does not establish that exclusion. This calculator requires confirmation that the ordinary taxable sale is above that assessed-value threshold and has no other exemption.
For example, an assessed value of $600 corresponds to $1,000 for this test. An assessed value of $900 corresponds to $1,500. These are eligibility illustrations; the ordinary taxable consideration remains a separate input. Family, trust, exempt and no-consideration transfers need their own review.
Keep full consideration distinct from payoff
The statutory value includes consideration paid or payable and assumed liens. The taxable-value override is for a confirmed declaration basis, including necessary allocation when the deed covers other property. Mortgage payoff reduces seller proceeds but is not automatically subtracted from the transfer-tax basis.
Account for the housing fee once
The $20 Affordable Housing Fund fee is displayed separately, then included with taxes in the selected party’s allocation. The default seller share is 100 percent for this ordinary-sale budget. Trustee and tax-sale deeds have different payer treatment and require a quote.
If your settlement provider quotes $1,100 for your side’s complete taxes and housing fee, enter $1,100 as the full transfer quote. It replaces the computed amount. Enter recording and settlement quotes without repeating the housing fee, then add lender charges, reserves, commissions and credits as applicable.
| Parameter | Amount or rule | In effect | Primary source |
|---|---|---|---|
| Base excise tax | $1.10 per $500 of value or fraction; county-retained since July 1, 2025 | Current code | W. Va. Code § 11-22-2 |
| Affordable Housing Fund fee | $20 per transfer of real estate for consideration, collected by the county clerk | Current code | § 11-22-2 |
| Recording: deed of conveyance or trust deed | $30 per document | Current code (last amended 2022) | W. Va. Code § 59-1-10(a)(1) |
| Recording: long documents | $1 for each page beyond the fifth | Current code | § 59-1-10(a)(7) |
The clerk's recording fee is a separate charge
Section 59-1-10 sets the county clerk's charge for admitting a deed or a trust deed to record at $30 each, plus $1 for every page beyond the fifth. That $30 is divided by statute among county and state funds; it is one fee, not several. It is also separate from the $20 housing fee, which the worksheet already carries with the excise taxes.
A three-page deed records for $30. An eighteen-page deed of trust records for $30 + 13 × $1 = $43. A financed purchase recording both pays $73 in clerk fees, whichever county rate applies to the excise. Enter that amount in your side's recording quote without adding the $20 housing fee a second time.
Last reviewed 2026-10-09. Worksheet methodology.
Questions about West Virginia
- Is the $20 West Virginia housing fee included?
- Yes, for the ordinary taxable sale modeled here. The calculator displays it separately from excise taxes, then includes it in the allocated amount used in your closing budget. Other recording charges still need quotes.
- Does a sale price below $1,000 automatically avoid the transfer tax?
- No. The low-value document exclusion uses assessed value divided by 0.60, rather than sale price alone. Confirm eligibility and use a quoted amount if the transfer is outside this ordinary taxable-sale model.