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Real Estate Transfer (Excise) Tax (West Virginia)

West Virginia taxes the privilege of transferring real property, collected by county clerks as documentary stamps at recording. The state tax is $1.10 per $500 of value or fraction thereof, and the base county tax is $0.55 per $500, which a county may raise up to $1.65 per $500. At the base rate the combined tax is $3.30 per $1,000, plus a $20 Affordable Housing Fund fee on transfers for consideration. Value includes liens assumed. The county tax falls on the grantor, and sellers customarily pay.