Property Valuation

A West Virginia appraiser is performing an appraisal for a property tax appeal. The standard of value used is typically:

ALiquidation value
BMarket value as of the assessment date✓ Correct
CInvestment value for the specific owner
DAssessed value as determined by the assessor

Explanation

Property tax appeals in West Virginia are based on market value as of the assessment date (the date the assessor determined the taxable value). The property owner argues the assessment exceeds market value and seeks a reduction.

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