c1a67b48_Tribune___coshoctontribune_com__Property_tax
[State] West Virginia [Income tax] West Virginia does not allow local income taxes. [Sales tax] West Virginia has permitted 20 municipalities to implement up to a 1 percent sales tax with a vote from a local council. If implemented, the community must drop business and occupation tax. [Property tax] 
Voter approval is required for levy increases or new taxes, but property taxes are allowed to increase based on property value without referendum.