West Virginia
Estate planning basics in West Virginia
West Virginia has no state estate tax, has no inheritance tax, is not a community property state, and allows a transfer on death deed for real estate. The details are below, in plain words, as Legacy Guard shows them to families in West Virginia.
| Estate tax | None |
|---|---|
| Inheritance tax | None |
| Community property | No. West Virginia is not a community property state. |
| Small estate limit | Small estate affidavit through the county clerk for estates with personal property up to $50,000 and real estate up to $100,000, 30 days after death if a named executor files or 60 days otherwise. |
| Transfer on death deed | Yes. West Virginia allows a transfer on death deed for real estate. |
| Probate | West Virginia probate is handled by the county clerk and county commission and stays open at least three months for creditor claims. A living trust is commonly used, and the state's newer small estate process covers many modest estates. |
| Homestead | West Virginia's homestead exemption removes the first $20,000 of a home's value from property tax for owners 65 and over or disabled, and protects $35,000 of equity from creditors. |
| Vehicles | No beneficiary designation on a vehicle title. A vehicle passes through the estate or by the small estate process with the county clerk. |
| Last reviewed | October 21, 2026 |
State rules are general information kept current by Legacy Guard, last reviewed October 21, 2026. Your attorney's advice comes first. Figures that are adjusted each year are given for the year stated.
What this means for your plan
- West Virginia has no state estate tax, so only the federal exemption of $15 million per person (2026) applies. Most families will not owe federal estate tax, but a plan still decides who gets what and how smoothly.
- A transfer on death deed can pass your home to a named person without probate. It does not replace a trust, and it needs to be coordinated with one, but it is a simple tool worth asking about.
- Small estate rules only matter if little or nothing goes through probate. A funded trust and up to date beneficiary designations are what keep an estate small in the first place, and that is exactly what the Legacy Guard annual review checks each year.
Questions about West Virginia
- Does West Virginia have an estate tax?
- No. West Virginia has no state estate tax. The federal estate tax exemption is $15 million per person for 2026.
- Does West Virginia have an inheritance tax?
- No. West Virginia does not tax what an heir receives.
- Is West Virginia a community property state?
- No. West Virginia is a common law property state. West Virginia probate is handled by the county clerk and county commission and stays open at least three months for creditor claims. A living trust is commonly used, and the state's newer small estate process covers many modest estates.
- Does West Virginia allow a transfer on death deed for real estate?
- Yes. West Virginia allows a transfer on death deed for real estate.
- What is the small estate limit in West Virginia?
- Small estate affidavit through the county clerk for estates with personal property up to $50,000 and real estate up to $100,000, 30 days after death if a named executor files or 60 days otherwise.
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