West Virginia: Estate Inventory and Appraisement Requirements

Requirements one by one

The representative completes the prescribed appraisement

W. Va. Code § 44-1-14(a)-(f) makes the personal representative the appraiser and
requires the Tax Commissioner's prescribed form. After taking the appropriate
oath, the representative lists each covered item at fair market value as of the
date of death and then executes and signs the form.

The original and two copies, together with the completed and notarized companion
nonprobate inventory, are returned to the appointing county-commission clerk or
the fiduciary supervisor within 90 days after qualification. The section states
no extension standard.

Probate personal property and real estate follow different boundaries

The appraisement covers tangible and intangible probate personal property,
including property passing under a will, by intestacy, or otherwise subject to
estate administration. It also covers both probate and nonprobate real-estate
interests, including survivorship ownership, life estates, powers of
appointment, and beneficial interests passing by trust or otherwise at death.

Each real-estate interest is described particularly, with the decedent's source
of title and its location for ad valorem taxation. Nonprobate personal property
is addressed through the oath-backed questionnaire and the separate companion
form rather than being folded into probate personal property.

The appraisement is recorded; the companion form is confidential

The clerk or supervisor inspects the appraisement for proper form. When it goes
through a fiduciary supervisor, the supervisor has ten days after receipt and
approval to deliver it to the clerk. The clerk records the appraisement and its
approval certificate and enters the return date in the fiduciary record.

The companion nonprobate inventory is preserved but not recorded. Section
44-1-14(f) classifies it as confidential tax-return information, subject to the
statute's separate authorized-disclosure rule. Section 44-1-14 states no
beneficiary-copy requirement for the recorded appraisement.

Expert assistance is optional

Under § 44-1-14(i), the representative may retain an appropriate expert to
assist and advise on valuing an asset. The estate pays a reasonable amount,
subject to county-commission review and approval on the fiduciary supervisor's
recommendation. The section does not require an expert for every asset or state
a separate disinterest or certification requirement.

The filed values affect evidence, penalties, and bond

Under W. Va. Code § 44-1-14(g)-(j), an executed and signed appraisement is
prima facie evidence of the listed
value, that the property is subject to administration, and that the
representative received it. Unreasonable refusal or declination to comply is a
misdemeanor punishable by a $25 to $500 fine under § 44-1-14(h).

If the appraisement shows that the existing bond is too small, § 44-1-7(b)
requires a new or additional bond. Failure to provide it within a reasonable
time is sufficient cause for removal. Section 44-1-14 itself states no general
later-property, amendment, or correction procedure.

What trips people up

The recorded appraisement and confidential nonprobate inventory are different
documents. The first is recorded; the second is preserved without recording
and protected as tax-return information.

Nonprobate treatment splits by property type. Broad nonprobate real-estate
interests appear on the appraisement, while nonprobate personal property uses
the separate questionnaire and companion form.

The representative remains responsible when an expert helps. Section
44-1-14 authorizes advice; it still requires the representative's oath,
execution, and signature.

Common questions

Is an independent appraiser mandatory?

No. The representative may retain an appropriate expert, but § 44-1-14 does not
require one for every asset.

Does the appraisement list jointly owned real estate?

Yes. Section 44-1-14(b)(1) expressly includes real estate held in joint tenancy
with right of survivorship and other nonprobate real-estate interests.

What happens if the appraisement increases the estate value beyond the bond?

The county commission or clerk requires a new or additional bond. Failure to
provide it within a reasonable time is sufficient cause for removal.

Statutes and sources

• W. Va. Code § 44-1-14 — prescribed appraisement, covered property,
  death-date values, oath, signature, 90-day return, recordkeeping,
  confidentiality, evidence, fine, and experts:
  https://code.wvlegislature.gov/44-1-14/ (accessed 2026-08-10).
• W. Va. Code § 44-1-7(b) — additional bond and removal consequence:
  https://code.wvlegislature.gov/44-1-7/ (accessed 2026-08-10).