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West Virginia has no estate tax, which makes the financial picture relatively clean. Probate runs through the County Commission — an unusual structure compared to most states, which use a dedicated probate court or circuit court.
Content updated: July 2026
State-specific rules that affect how an estate is handled here.
West Virginia probate is handled by the County Commission in the county where the deceased lived — not a dedicated probate court. Small estate procedures are available for estates under $50,000.
West Virginia does not have its own estate tax. Only the federal estate tax may apply, and only for very large estates.
A surviving spouse in West Virginia has elective share rights to a portion of the augmented estate. These rights must be exercised within a specific timeframe.
West Virginia has its own income tax. A final state return must be filed. If the deceased was a state employee, the Consolidated Public Retirement Board (CPRB) administers survivor benefits. Note: West Virginia has been phasing out its taxation of Social Security income — survivor benefits may be partially or fully exempt depending on the current tax year, so a surviving spouse should verify the current exemption status.
These are just a few of the West Virginia-specific tasks Order surfaces automatically when you select your state.
West Virginia probate is handled by the County Commission — not a dedicated probate court. Small estate procedure for estates under $50,000. Most estates also pass through a fiduciary commissioner who reviews accountings before final distribution.
Surviving spouse has rights to a portion of the augmented estate — must act within the required timeframe after the estate is opened.
The Consolidated Public Retirement Board administers multiple retirement plans for state employees — identify which plan the deceased belonged to before contacting CPRB.
Plus dozens more tasks across all 8 categories: funeral arrangements, digital accounts, dependents, and more.
Deeper reading
Probate rules vary significantly by state. Our full guide explains the process, timelines, and how to avoid common delays in West Virginia.
Military families in West Virginia
West Virginia-specific
These tasks appear automatically in your checklist when you select West Virginia as your state.
Deliver the will to the clerk of the county commission within 30 days.
Surviving spouse entitled to elective share of augmented estate
Submit title transfer with estate documentation