West Virginia Executor 90-Day Tax Deadline: What to File Before It's Too Late

Every West Virginia executor faces one deadline that controls everything else: the 90-day window to file the Appraisement of the Estate (Form ET 6.01) and the Nonprobate Inventory (Form ET 6.02) with the County Clerk. Miss it and the estate is automatically referred to a Fiduciary Commissioner, a circuit court officer who takes supervisory control of the administration. Real estate transfers freeze. Asset distributions halt. Costs increase substantially. And the executor may face personal financial liability for losses caused by the delay.

This is not a tax deadline — West Virginia has no estate or inheritance tax. But it is the most consequential filing deadline in West Virginia estate administration, and it catches more executors off guard than any other requirement.

Here is exactly what the 90-day deadline requires, why the clock starts where it does, and what happens if you miss it.

Why the 90-Day Deadline Exists

West Virginia's estate administration system is governed at the county level through County Clerks and Fiduciary Supervisors, not a centralized state probate court. The Fiduciary Supervisor's job is to oversee estate administration within the county and ensure fiduciaries meet their legal obligations to creditors and beneficiaries.

The 90-day filing requirement for the ET 6.01 and ET 6.02 gives the Fiduciary Supervisor a complete inventory of the estate's assets within a defined window. Without this inventory, the supervisor cannot:

• Calculate county probate fees (which are based on the estate's total value on a sliding scale)
• Confirm that the estate's debts can be satisfied before distributions are made
• Release state liens on real property
• Verify that the executor is correctly distinguishing probate assets from nonprobate assets

The 90 days is not arbitrary. It is the legally mandated window for getting the administrative foundation of the estate in place so that every subsequent step — creditor claims, debt payment, asset transfers, final settlement — can proceed on a clear and documented basis.

When Does the Clock Start?

The 90-day clock starts from the date of fiduciary qualification — the moment you are appointed executor or administrator by the County Clerk. This is not the date of death.

The distinction matters. If a person dies in January but the family delays opening probate until April, the clock does not start in January. It starts in April, the moment of qualification. However, delaying qualification to extend the 90-day window is not a viable strategy — there are separate obligations (notifying creditors, managing estate assets, preserving estate property) that begin at the date of death and create their own liability exposure if ignored.

In practice, executors typically qualify within the first few weeks of death, which means the 90-day deadline falls approximately three months after the funeral.

What Must Be Filed: ET 6.01 and ET 6.02

ET 6.01: Appraisement of the Estate (Probate Assets)

The ET 6.01 is a public record. It lists every asset that passes through the will or through intestacy — the estate's probate assets — along with their fair market value as of the date of death. This document is what the Fiduciary Supervisor and County Clerk use to calculate probate fees and confirm the estate's overall composition.

Assets that belong on ET 6.01 (probate assets):

• Real estate titled solely in the decedent's name
• Bank accounts in the decedent's name alone
• Investment accounts without designated beneficiaries
• Vehicles registered solely to the decedent
• Mineral rights titled in the decedent's name
• Business interests without a buy-sell agreement or TOD provision
• Personal property (furniture, jewelry, collections) above de minimis value

Critical valuation notes:

• Real estate values must reflect fair market value at the date of death — tax assessment values are not adequate
• Mineral rights are classified as real property in West Virginia and must be valued using the State Tax Division's yield capitalization methodology
• Brokerage holdings use the closing price on the date of death
• All values are stated under oath — inaccuracies create fiduciary liability and potential fraud exposure

ET 6.02: Nonprobate Inventory (Nonprobate Assets)

The ET 6.02 is a private filing — it does not become part of the public record. It lists assets that pass outside probate by operation of law.

Assets that belong on ET 6.02 (nonprobate assets):

• Jointly held accounts with right of survivorship
• IRAs, 401(k)s, and retirement accounts with named beneficiaries
• Life insurance policies with named beneficiaries
• Transfer-on-death accounts and payable-on-death bank accounts
• Accounts titled to a living trust

Why this matters for cost: County probate fees are calculated only on the probate estate value — the assets on the ET 6.01, not the ET 6.02. Misclassifying a jointly held account as a probate asset inflates fees. Misclassifying a probate asset as nonprobate understates the estate under oath.

The ET 6.02 also matters for the Fiduciary Supervisor's review. The supervisor needs the nonprobate picture to assess whether creditor claims can be satisfied from probate assets or whether the estate's creditors have grounds to reach certain nonprobate transfers.

What Happens When You Miss the Deadline

Missing the 90-day ET 6.01 filing deadline triggers a specific statutory consequence in West Virginia: the estate is referred to a Fiduciary Commissioner.

A Fiduciary Commissioner is an officer appointed by the circuit court who takes supervisory control of the estate administration. The consequences of a Fiduciary Commissioner referral include:

Financial costs: The Fiduciary Commissioner charges fees for their oversight, adding a layer of professional cost on top of the standard probate clerk fees. These fees are paid from the estate's assets.

Timeline delays: No real estate can be transferred to beneficiaries while the estate is in Fiduciary Commissioner oversight. If the estate includes a family home that heirs want to sell, the sale cannot proceed until the Commissioner's involvement is resolved.

Asset distribution freeze: No assets can be distributed to beneficiaries during the Fiduciary Commissioner oversight period. This can delay inheritances for months.

Executor liability: An executor who misses the filing deadline due to inattention rather than a genuine inability to compile the appraisement can face personal financial liability for losses caused by the delay — particularly if the asset values decline or if a time-sensitive transaction is missed.

Fiduciary removal: In serious cases, the Fiduciary Supervisor can petition for the executor's removal and replacement with an administrator appointed by the court.

The Asset Classification Problem

The single most common reason executors fail to meet the 90-day deadline is not procrastination — it is getting stuck on the asset classification problem.

The ET 6.01 and ET 6.02 distinction seems straightforward until you encounter:

Mineral rights: Are they titled in the decedent's name alone, or do they pass under a transfer-on-death deed, a joint tenancy, or a trust? The answer determines which form they belong on — and the valuation methodology for mineral rights is specific to West Virginia's State Tax Division yield capitalization model.

Retirement accounts with named beneficiaries: These go on ET 6.02, not ET 6.01 — but if the beneficiary designation is "estate," the account is a probate asset and belongs on ET 6.01 with a date-of-death value.

Life insurance policies: Policies with named beneficiaries go on ET 6.02. Policies with "estate" as the beneficiary go on ET 6.01. Many older policies have outdated or unclear beneficiary designations.

Jointly held bank accounts: Joint accounts with right of survivorship are nonprobate assets on ET 6.02. Joint accounts without a survivorship provision — tenancy in common — are probate assets on ET 6.01 at 50 percent of value (the decedent's fractional share).

Transfer-on-death deeds: Real estate subject to a TOD deed transfers outside probate and belongs on ET 6.02. But if a Medicaid lien exists, the TOD deed does not protect the property from recovery claims — the lien follows the property even after the nonprobate transfer.

The Medicaid Complication

West Virginia Medicaid estate recovery is separate from the 90-day filing obligation, but it intersects with it in a critical way.

If the decedent received Medicaid-funded nursing home care or home and community-based waiver services after age 55, the Department of Human Services will file a claim against the estate. This claim is paid before assets are distributed to beneficiaries. The estate cannot close until Medicaid claims are resolved.

The dangerous misconception is that a Transfer on Death deed protects the family home from this process. It does not. Under West Virginia law, a Medicaid lien that exists at the time of death remains attached to the property even after it transfers to the TOD beneficiary. The beneficiary takes the property subject to the lien.

This does not affect the ET 6.01 filing directly — a TOD property is still a nonprobate asset on ET 6.02. But it means the estate cannot fully close without addressing the Medicaid recovery claim, even for assets that passed outside probate.

The 2025 Small Estate Wrinkle

Prior to July 2025, West Virginia allowed estates with up to $100,000 in real property to use a simplified Small Estate affidavit process, bypassing the full ET 6.01 and ET 6.02 filings entirely. House Bill 2867, effective July 9, 2025, eliminated real property from the Small Estate Act entirely.

After July 9, 2025, any estate containing any probate real property — a house, a hunting cabin, a fractional mineral rights interest worth $50 a year — must go through full probate administration and file the ET 6.01 and ET 6.02 within the 90-day window. An authorized successor who files a small estate affidavit for an estate holding any real property will have it rescinded by the county clerk, forced to restart under full probate — losing weeks of time and resetting the 90-day clock.

Who This Is For

• Executors who just qualified with the County Clerk and received the blank ET 6.01 forms with no explanation of how to classify or value the assets
• Families who discovered a fractional mineral rights interest in the estate and are uncertain whether it belongs on ET 6.01 or ET 6.02 and how to value it
• Executors approaching the 90-day window who have not yet filed because they could not get answers from the County Clerk about how to value the estate's real property
• Families who filed a small estate affidavit and had it rejected under the 2025 HB 2867 rules, now needing to file the full ET 6.01 quickly

Who This Is NOT For

• Estates with no real property and no mineral rights where the assets are clearly all nonprobate — these estates may not require the ET 6.01 at all if all assets pass via designated beneficiaries
• Situations where the executor is facing a contested ET 6.01 — beneficiaries disputing the valuation, Fiduciary Supervisor questioning the asset classification — which requires legal representation
• Estates that are already past the 90-day deadline and have been referred to a Fiduciary Commissioner, where the priority is now working with the Commissioner rather than independently filing

Tradeoffs

Filing on time with accurate valuations:

• Keeps the estate out of Fiduciary Commissioner oversight
• Allows real estate to be listed and sold on a normal timeline
• Enables asset distributions to beneficiaries without administrative delay
• Requires gathering professional valuations for real estate and mineral rights under time pressure

Missing the deadline:

• Fiduciary Commissioner referral adds cost, delay, and potential executor liability
• Real estate transfers and beneficiary distributions freeze
• The family timeline for selling the house or distributing accounts extends significantly

Frequently Asked Questions

What triggers the 90-day ET 6.01 deadline in West Virginia?

The deadline is triggered by your qualification as executor or administrator with the County Clerk. It runs for 90 days from that date — not from the date of death. The moment you accept the letters of administration and post the required bond, the clock starts.

What valuations do I need for the ET 6.01?

Every probate asset listed on the ET 6.01 needs a fair market value as of the date of death. Real estate needs a professional appraisal or a detailed comparative market analysis from a licensed real estate agent. Mineral rights require the State Tax Division's yield capitalization methodology. Bank and brokerage accounts use documented statement values. Vehicles use NADA or Kelley Blue Book.

Can I request an extension of the 90-day ET 6.01 deadline in West Virginia?

West Virginia law does not provide a standard extension mechanism for the ET 6.01 deadline. If you have a genuine documented reason for the delay (inability to locate assets, unresolved title issues), contact the Fiduciary Supervisor proactively before the deadline. Proactive communication before a deadline is consistently treated better than a missed deadline with an after-the-fact explanation.

What is a Fiduciary Commissioner in West Virginia and how do I avoid one?

A Fiduciary Commissioner is an officer appointed by the circuit court to supervise estate administration that has gone off track — typically by missing filing deadlines or by having contested claims. The Fiduciary Commissioner process adds professional fees, mandatory reporting requirements, and significant delays. You avoid one by filing the ET 6.01 and ET 6.02 accurately and on time, and by resolving creditor claims through the standard administration process rather than ignoring them.

Does the 2025 House Bill 2867 affect the 90-day deadline?

HB 2867 changed who must use the full ET 6.01 process — now any estate with any real property must go through full probate, not just estates with real property above $100,000. It did not change the 90-day deadline itself. But it expanded the pool of estates that must meet it, catching many families who expected to use the simplified affidavit process.

If you are a West Virginia executor staring at blank ET 6.01 forms and needing to file within the 90-day window, the West Virginia Final Tax & Estate Tax Guide provides line-by-line guidance on asset classification between the ET 6.01 and ET 6.02, the valuation methodology for real estate and mineral rights, the 2025 Small Estate diagnostic, and the complete administrative sequence from qualification through final settlement — so you meet the deadline with accurate forms rather than a Fiduciary Commissioner referral.

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