Estate Planning Law in West Virginia: Overview
West Virginia does not impose a state estate tax or inheritance tax. The state is a common law property state with an elective share. West Virginia has its own probate statutes (not the UPC). Holographic wills are recognized. Transfer-on-death deeds are available. The small estate threshold is $50,000 for the simplified process. The state has adopted the West Virginia Uniform Trust Code.
Key Statutes & Deadlines
State Estate Tax
No state estate tax
W. Va. Code § 11-11-3
Small Estate Threshold
$50,000 for simplified process
W. Va. Code § 44-3A-5
Will Execution
Two witnesses; holographic wills permitted
W. Va. Code § 41-1-3
Transfer-on-Death Deed
Available for real property
W. Va. Code § 36-12-1
Elective Share
UPC-style augmented estate approach
W. Va. Code § 42-3-1
Probate Procedures
West Virginia probate is handled by the County Commission in each of its 55 counties. The County Commission has probate jurisdiction and appoints fiduciary commissioners to oversee estate administration. Small estates under $50,000 can use simplified procedures. The creditor claims period is three months.
Spousal Protections
West Virginia provides an augmented estate elective share following UPC principles. The surviving spouse can claim a percentage of the augmented estate that increases with the length of the marriage.
Trust Law
West Virginia adopted the West Virginia Uniform Trust Code with comprehensive rules for trust administration, decanting, and modification.
West Virginia Court System
West Virginia probate is handled by the County Commission in each of its 55 counties, which is unusual—most states use courts. Fiduciary commissioners assist with estate administration. Contested matters may be referred to the Circuit Court. Appeals go to the Supreme Court of Appeals.
Damages & Penalties
West Virginia has no state estate or inheritance tax. Fiduciaries face liability for breach. The County Commission provides oversight of estate administration.
Recent Legislative Changes
West Virginia adopted the Uniform Trust Code and enacted transfer-on-death deed legislation.
Key Takeaways
- No state estate or inheritance tax.
- County Commission handles probate (unusual).
- Transfer-on-death deeds and holographic wills available.
- Augmented estate elective share.
- Small estates under $50,000 qualify for simplified process.
- Uniform Trust Code adopted.
Frequently Asked Questions
Does West Virginia have a state estate tax?
No, West Virginia has no state estate or inheritance tax.
Who handles probate?
The County Commission in each of West Virginia's 55 counties handles probate, which is unusual compared to most states.
Are holographic wills valid?
Yes, holographic wills in the testator's handwriting and signed are valid.
Does West Virginia allow transfer-on-death deeds?
Yes, TOD deeds are available for real property.
What is the small estate threshold?
$50,000 for simplified procedures.
What is the elective share?
An augmented estate approach similar to the UPC, with the share increasing based on marriage length.
This guide is provided for general informational purposes only and does not constitute legal advice. West Virginia laws may change, and the information here may not apply to your specific situation. For advice tailored to your circumstances, consult with a qualified West Virginia attorney.