This document explains the different types of appraisals as defined by the business valuation standards of the American Society of Appraisers. It also includes a work list and a transmittal letter to accompany the work list.
West Virginia The Valuation Expert
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US-L0707
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West Virginia deeds must meet the following content requirements: Current owner and new owner names. ... Legal description of property. ... Preparer's name. ... Granting clause. ... Declaration of consideration or value. ... Statement of exemption.
West Virginia levies a deed transfer tax (often referred to as an excise tax) on real property. The tax is $1.10 per $1,000. Each county has the authority to establish its own excise tax rate, which the majority do. West Virginia does not have a mortgage tax.
Declaration of Consideration of Value (This is the monetary amount for which the property is sold. If the property is being transferred without monetary value, it must state in the declaration paragraph 'why' it is exempt from transfer tax.)
West Virginia has legalized TOD deeds by enacting the WV Real Property Transfer on Death Act. Previously, a property owner would most likely have named a beneficiary by creating a life estate with a remainder interest, a more complicated option usually involving a property lawyer.
If your farm is less than 5 acres in size, you must produce at least $500 in "documented" cash sales of agricultural products. If your farm is 5 acres or more, you must have at least $1,000 in sales, use, or consumption of agricultural products to qualify.
In West Virginia (WV), an easement can grant utilities permission to operate underground, grant mineral extraction rights, or more. Understanding the impact of WV easements and rights of way is critical to the success of a commercial real estate transaction.
Your tax bill is determined by multiplying a tax rate against your assessed value (60% of market value). Remember, the Assessor determines your assessed value and the levy rate is determined by the legislature (for the Board of Education), the county commission and the municipalities.
By WV Code, Assessed Value is 60% of Appraised Value.
