Article X of the West Virginia Constitution defines property, and the “class” is outlined by West Virginia Property Tax Classifications:
- Class I: Intangible personal property and certain personal property employed exclusively in agriculture. [No property is currently taxed in this classification.]
- Class II: Owner-occupied residential property used exclusively for residential purposes and all farm land used for agricultural purposes by its owner or bona fide tenant.
- Class III: All real and personal property situated outside a municipality that is not taxed in Class I or Class II.
- Class IV: All property situated inside a municipality that is not taxed in Class I or Class II.
source: WV Constitution