Site: nolo.com
... if:
the value of the estate's personal property (everything but real estate) is $50,000 or less, and ... the value of the estate’s real estate located in West Virginia, if any, is $100,000 or less. ... Additionally, in West Virginia, you can transfer real property using a transfer-on-death deed; this can ... But most people don't need to worry about federal estate taxes anyway because the federal estate tax ... For more on West Virginia estate planning issues, see West Virginia Estate Planning. ...