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Upper Tract
Upper Tract
West Virginia
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Upper Tract is an unincorporated community located in Pendleton County, West Virginia, United States. The community lies along U.S. Highway 220 at the confluence of Reeds Creek and the South Branch Potomac River. The community took its name from a nearby 18th-century pioneer settlement. Two local structures — the Cunningham-Hevener House and the Pendleton County Poor Farm — are listed on the National Register of Historic Places. Upper Tract is notable as one of the driest places in the United States east of the Mississippi River, owing to an isolated rain shadow from Spruce Knob to the west. Between 1899 and 1930 Upper Tract averaged only 28.82 inches or 732.0 millimetres of precipitation, and in the extreme drought year of 1930 it received a remarkably low 9.50 inches or 241.3 millimetres for the entire year – the lowest annual precipitation ever recorded in the US east of the Mississippi, and indeed less than fell during that year in such dry cities as Tucson and San Diego.

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How did West Virginia earn the grade of C+? We examined the state taxes based on how age friendly they are. West Virginia has a state sales tax of 6.00%. Of particular interest is that West Virginia does have taxes on social security. There are no estate taxes. There are no taxes imposed on inheritance. West Virginia has an effective property tax rate of 0.59%. Weighing these taxes and other taxes most likely to impact the aging population is how West Virginia earned its state tax grade of C+.

Learn more about taxes in West Virginia

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