Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In West Virginia, property tax is imposed on the owner of real property, such as land and buildings, and is based on the property's appraised value. The revenue from property taxes primarily funds local services such as school districts, police and fire departments, and infrastructure projects. Property assessments are conducted by county assessors to determine the value of the property for tax purposes. Property owners in West Virginia have the right to dispute or challenge the appraised value of their property if they believe it is incorrect. This is typically done through an administrative process that begins with a formal appeal to the county assessor's office. If the dispute is not resolved at this level, the property owner may further appeal to the county commission sitting as a board of equalization and review. The deadlines for these appeals and the specific procedures are set by state statutes and local regulations.