Estate Inventory and Appraisement (West Virginia)

IMPORTANT: WEST VIRGINIA REQUIRES THE STATE TAX COMMISSIONER'S APPRAISEMENT FORM

West Virginia requires the personal representative to file the Appraisement of the Estate
on the form prescribed by the State Tax Commissioner (and a separate Nonprobate
Inventory under W. Va. Code § 11-11-7), filed with the County Clerk / fiduciary
supervisor of the County Commission. This template provides the substantive legal content
to help you marshal and value estate assets; you must transfer your content onto the official
Appraisement form before filing. Forms are available from the County Clerk's office and the
West Virginia State Tax Department (https://tax.wv.gov). Do not file this document directly.

INVENTORY AND APPRAISEMENT OF THE ESTATE

BEFORE THE COUNTY COMMISSION OF [COUNTY] COUNTY, WEST VIRGINIA — OFFICE OF THE COUNTY CLERK / FIDUCIARY SUPERVISOR

1. PERSONAL REPRESENTATIVE INFORMATION

2. DECEDENT INFORMATION

3. STATEMENT OF DUTY AND FILING DEADLINE

Pursuant to W. Va. Code § 44-1-14, the personal representative of a decedent's estate, after taking the appropriate oath, shall appraise — on the appraisement form prescribed by the State Tax Commissioner — the decedent's real estate and personal probate property (or any in which the decedent had an interest at the time of death), listing each item at its fair market value at the date of the decedent's death.

Under W. Va. Code § 44-1-14a(a), the clerk of the County Commission publishes the notice of administration within thirty (30) days after the appraisement is filed, or within one hundred twenty (120) days of qualification if no appraisement is filed. The personal representative is required to file the appraisement of the estate within ninety (90) days of qualification.

☐ This appraisement is filed within ninety (90) days after the date of qualification.
☐ This is an amended appraisement.

Real-estate identification (§ 44-1-14(c)). Any real estate or interest in real estate is identified with particularity and description, with the source of title in the decedent and the location of the realty for purposes of real property ad valorem taxation.

4. APPRAISAL / VALUATION METHOD

Each item is listed at its fair market value at the date of the decedent's death (W. Va. Code § 44-1-14(b)) — the price at which the property would change hands between a willing buyer and a willing seller, neither under compulsion. Real estate is identified with source of title and location for ad valorem taxation. Under § 44-1-14, the personal representative (or the County Commission, on request) may employ qualified appraisers / experts to assist; an explanation should accompany any item valued by a method other than fair market value.

SCHEDULE A — PROBATE AND NONPROBATE REAL ESTATE (W. Va. Code § 44-1-14(b)(1))

Schedule A Subtotal (real estate FMV): $[________________]

SCHEDULE B — TANGIBLE PROBATE PERSONAL PROPERTY (W. Va. Code § 44-1-14(b)(2))

Schedule B Subtotal: $[________________]

SCHEDULE C — CASH, BANK ACCOUNTS & INTANGIBLE PROBATE PERSONAL PROPERTY (W. Va. Code § 44-1-14(b)(2))

Schedule C Subtotal: $[________________]

SCHEDULE D — STOCKS, BONDS & BUSINESS INTERESTS (W. Va. Code § 44-1-14(b)(2))

Schedule D Subtotal: $[________________]

SCHEDULE E — NONPROBATE PERSONAL PROPERTY (separate Nonprobate Inventory — W. Va. Code § 11-11-7)

Schedule E Total (nonprobate personal property — reported under § 11-11-7): $[________________]

5. RECAPITULATION / SUMMARY

6. VERIFICATION / OATH OF PERSONAL REPRESENTATIVE

STATE OF WEST VIRGINIA, COUNTY OF [COUNTY], to wit:

I, [PERSONAL REPRESENTATIVE FULL LEGAL NAME], the personal representative of the Estate of [DECEDENT FULL LEGAL NAME], having taken the appropriate oath, do solemnly swear (or affirm), under penalty of perjury under the laws of the State of West Virginia, that the foregoing is a true and complete appraisement of the decedent's real estate and probate personal property (and nonprobate real estate) in which the decedent had an interest at the time of death, valued at fair market value as of the date of the decedent's death, to the best of my knowledge and belief.

Executed on [__/__/____] at [CITY], West Virginia.

Signature: ______________________________________

Printed Name: [PERSONAL REPRESENTATIVE FULL LEGAL NAME]

Subscribed and sworn before me on [__/__/____].

County Clerk / Notary Public: ______________________________________ My commission expires: [__/__/____]

7. APPRAISER'S CERTIFICATE (if appraiser employed)

I, the undersigned, was employed by the personal representative to assist in appraising the property identified above. I certify that I appraised, to the best of my ability, the items identified at their fair market value as of the date of the decedent's death.

Appraiser Signature: ______________________________________
Printed Name: [APPRAISER NAME] Address: [____________________] Date: [__/__/____]
Items appraised: [____________________] Appraisal fee: $[________________]

8. CERTIFICATE OF FILING (W. Va. Code §§ 44-1-14, 44-1-14a)

The Appraisement of the Estate (Tax Commissioner's form) is filed with the County Clerk / fiduciary supervisor of the County Commission of [COUNTY] County within ninety (90) days of qualification. The separate Nonprobate Inventory (§ 11-11-7) ☐ is / ☐ is not filed herewith. Upon filing of the appraisement, the County Clerk publishes the notice of administration under § 44-1-14a(a).

Signature: ______________________________________
Printed Name: [PERSONAL REPRESENTATIVE / ATTORNEY NAME]
West Virginia State Bar No.: [________________] (if attorney)
Address / Telephone / Email: [________________________________]

ATTACHMENTS CHECKLIST

☐ Appraisement of the Estate on the State Tax Commissioner's prescribed form (W. Va. Code § 44-1-14)
☐ Nonprobate Inventory of property (W. Va. Code § 11-11-7)
☐ Real-estate descriptions with source of title and location for ad valorem taxation (§ 44-1-14(c))
☐ Date-of-death account statements, deeds, and appraisals supporting fair market values
☐ Appraiser's certificate, if an appraiser was employed
☐ Oath of personal representative before the County Clerk

SOURCES AND REFERENCES

• W. Va. Code § 44-1-14 — Appraisement of real estate and probate personal property of decedents (Tax Commissioner's form; FMV at date of death; real estate identified with particularity).
• W. Va. Code § 44-1-14a — Notice of administration of estate; appraisement-driven publication deadlines (30 days after filing; 120 days of qualification if not filed); objection time limits.
• W. Va. Code § 11-11-7 — Nonprobate inventory of property.
• W. Va. Code § 41-5-1 — Delivery of will to the county clerk.
• West Virginia State Tax Department (appraisement form): https://tax.wv.gov