Upshur County, West VirginiaProperty records & tax offices
Links open the listed public-office or service-provider website in a new tab. This directory does not collect payments.
Find the right property record
Use the property portal for ownership and assessed value, the collector for a bill or balance, and the map for parcel location. Have the address, owner name, or parcel number ready.
Tax bills & filing dates
These are the dates and qualifications recorded in the directory. Confirm your tax year and current deadline with the official office and your property’s notice.
- Tax bill mailing
- On or after July 15, 2026 — West Virginia Tax Division schedule; the reviewed county source did not publish a later county-specific 2026 mailing date.
- Payment deadline
- 2026 first-half taxes are due September 1, 2026 (2.5% discount if paid before that date) and become delinquent October 1, 2026; second-half taxes are due March 1, 2027 (2.5% discount if paid before that date) and become delinquent April 1, 2027; delinquent taxes accrue statutory interest.
- Assessment appeal
- January 31, 2026 — latest pre-board date for the standard 2026 valuation protest; the county commission sits as the Board of Equalization and Review beginning no later than February 1, 2026, may adjourn after February 15, and must adjourn by February 28, 2026. October Board of Assessment Appeals applications generally must be filed by February 20.
Exemptions & appeals
View exemption application (opens in a new tab)Exemption filing
For the 2026 assessment/tax year, new homestead applicants must apply to the county assessor July 1–December 1, 2025; applications for the following year are accepted July 1–December 1, 2026. The exemption is $20,000 of assessed value for an eligible owner-occupied residence.
Senior relief
West Virginia Homestead Exemption: an owner age 65 or older or permanently and totally disabled, who owns and occupies the qualifying residence and satisfies the state residency requirements, may exempt the first $20,000 of assessed homestead value. The state Senior Citizens Tax Credit may be refundable for homestead participants who pay qualifying property tax and have federal adjusted gross income below 150% of federal poverty guidelines; the Homestead Excess Property Tax Credit may provide up to $1,000 for qualifying low-income homeowners whose property tax exceeds 4% of household income.
Valuation limits
No local annual assessed-value growth cap was identified in the official county/state materials reviewed. West Virginia instead determines ownership, use, and value as of July 1 each year and generally assesses property at 60% of current fair-market value; levy-rate limits and the $20,000 homestead deduction are not annual valuation-growth caps.
For a valuation appeal, use the appeal date in the tax and filing section above. Keep your notice, supporting evidence, and proof of submission.
More exemption & appeal guidance →