The Tax Limitation Amendment of 1932 defines the four (4) classes of property in West Virginia and provides for the maximum levy rate that is to be charged on each class.

For the purpose of levies, WV Code Chapter 11, Article 8, Section 5 classifies property as follows:
Code Reference

Class I	All tangible personal property employed exclusively in agriculture, including horticulture and grazing; products of agriculture (including livestock) while owned by the producer.
Class II	All property owned, used and occupied by the owner exclusively for residential purposes, all farms, including land used for horticulture and grazing, occupied and cultivated by their owners or bona fide tenants.
Class III	All real and personal property situated outside of municipalities, exclusive of Class I and II.
Class IV	All real and personal property situated inside of municipalities, exclusive of Class I and II.

Note: If you believe your property is classified improperly or the class of the property has changed, please contact our office immediately at 304-264-1904.