Martinsburg, WV
101 S. Queen Street
Martinsburg, WV 25401
Charleston, WV
600 Quarrier Street
Charleston, WV 25301
T: (304) 264-4226
F: (304) 267-3822

J.D., University of Arkansas (1986)

M.B.A., West Virginia University (1997)

B.S., West Virginia University (1983)

  • Supreme Court of Appeals of West Virginia
  • Court of Appeals of Maryland
  • U.S. District Courts for the Northern and Southern Districts of West Virginia
  • U.S. Court of Appeals for the Fourth Circuit
  • U.S. Tax Court
Photo of Floyd McKinley Sayre

Floyd McKinley Sayre

Partner

Floyd “Kin” Sayre has been practicing in the area of Property Tax Law for more than 25 years. Kin has practiced on all sides of property tax valuation, assessment and taxation. Prior to joining Bowles Rice, Kin was a staff attorney with the West Virginia State Tax Department. In this capacity he worked closely with the State Property Tax Division, local Assessors and Boards of Review and Equalization.

This experience, along with his accounting and real estate background, has uniquely positioned Kin to advise clients on the regulatory and administrative processes used in valuation of commercial, industrial and natural resources.  He has successfully represented the interests of Bowles Rice clients before the Tax Commissioner, Boards of Review and Equalization and the West Virginia Supreme Court of Appeals.

Kin is recognized as a thought leader in the field of Property Tax Law.  He has been a presenter on the issues of valuation and taxation to The West Virginia Tax Institute, West Virginia Society of Certified Public Accountants, West Virginia Public Accountants Association and Lorman Education Services.

He is as a member of the National Association of Property Tax Attorneys, a nonprofit organization of ad valorem tax and property tax attorneys throughout the United States which is committed to increasing awareness and understanding about property tax issues, educating the public about this specialized area of law and uniting competent tax specialists throughout the nation.

Professional Highlights

  • Certified Public Accountant

  • Lead Faculty for the West Virginia Municipal League’s Municipal Judge Training

  • City Attorney, City of Martinsburg (2008-present)

  • Town Attorney, Town of Mabscott (1998-present)

  • Staff Attorney, West Virginia State Tax Department (2001-2006)

  • Member, West Virginia Ethics Commission (1996-1997)

  • City Attorney, City of Beckley (1989-1996)

  • Former Adjunct Faculty, Bluefield State College and Concord University

  • Named to The Best Lawyers in America ® (Litigation & Controversy - Tax; Municipal Law; Tax Law) 2012-present
  • Named Best Lawyers'  Litigation & Controversy - Tax Lawyer of the Year for the northern West Virginia region (2022, 2020, 2016 and 2012)
  • Presentation: Trends in Business and Occupation (B&O) Tax Assessments by Floyd McKinley Sayre
    2023 Annual Meeting: West Virginia Society of Certified Public Accountants
    The Greenbrier, White Sulphur Springs, West Virginia, June 14, 2023
  • Presentation: Progress and Pitfalls of the West Virginia Property Tax Appeal Process by Floyd McKinley Sayre and M. Scott Zegeer
    2023 Annual Meeting: West Virginia Society of Certified Public Accountants
    The Greenbrier, White Sulphur Springs, West Virginia, June 14, 2023
  • Panel Presentation: Look Out Below – State Taxation of Minerals and Mineral Extraction with Floyd McKinley Sayre
    ABA/IPT Advanced Property Tax Seminar
    Webinar, March 17, 2021
  • Presentation: Tax Incentive Programs for Solar Development by Floyd McKinley Sayre
    Special Institute on Solar Power | Energy & Mineral Law Foundation
    Webinar, January 28, 2021
  • Presentation: Peace, Love and Understanding Medical Cannabis and Hemp by Floyd McKinley Sayre and J. Tyler Mayhew
    Martinsburg-Berkeley County Chamber of Commerce | News @ Noon
    Webinar, December 9, 2020
  • Presentation: In the Weeds – An Overview of Medical Cannabis and Hemp in West Virginia by Floyd McKinley Sayre
    West Virginia Society of Certified Public Accountants
    Webinar, June 17, 2020
  • Presentation: Peace, Love and Understanding Medical Cannabis and Hemp by Floyd McKinley Sayre
    West Virginia Economic Development Council | 2019 Fall Conference
    Morgantown Marriott at Waterfront Place, Morgantown, West Virginia, September 25, 2019
  • Presentation:  Federal Tax Reform - How Will the New Tax Laws Impact Your Business?, by Floyd McKinley Sayre
    Inn at Charles Town, Charles Town, West Virginia, February 1, 2018
  • Presentation: IRS Pitfalls and County School Boards, by Floyd McKinley Sayre
    Annual Fall WVASBO Conference
    Pipestem Resort State Park, Pipestem, West Virginia, October 12, 2017
  • Presentation:  Update on State and Local Taxation, by Floyd McKinley Sayre
    WV Society of CPAs annual conference
    The Greenbrier, White Sulphur Springs, West Virginia, June 14, 2017
  • Presentation:  What Every Landlord Needs to Know, by Floyd McKinley Sayre
    Martinsburg City Council Chambers, Martinsburg, West Virginia, January 24, 2017
  • Presentation:  Martinsburg will use Home Rule Status for Sunday sales, by Floyd McKinley Sayre
    Martinsburg City Counsel Meeting
    Martinsburg, West Virginia, May 12, 2016
  • Presentation: Taxation of Property Owned by Not For Profit Entities, Charitable Entities & Governmental Entities & Property Taxation of Overriding Royalty Interests, by Floyd McKinley Sayre
    2015 West Virginia Tax Institute Annual Meeting & Conference
    Glade Springs Resort, Daniels, West Virginia, October 20, 2015
  • Presentation:  State and Local Tax Burden on the Extraction of Oil and Gas, by Floyd McKinley Sayre
    WVONGA Annual Meeting, Wheeling, West Virginia, September 29, 2015
  • Presentation:  Municipal Sales Tax, Natural Resource Severance Taxes and Combined Reporting in West Virginia, by Floyd McKinley Sayre
    2015 WVPAA 68th Annual Meeting & Conference
    Pipestem, West Virginia, June 18-21, 2015
  • Presentation:  How the Home Rule Pilot Project Impacts Abandoned Properties in West Virginia, by Floyd McKinley Sayre
    West Virginia Dilapidated Buildings & Abandoned Properties: From Liability to Viability
    WVU Medical Center, Charleston, West Virginia, May 14, 2015
  • Presentation:  Municipal Sales Tax Affects Multiple Municipalities, by Floyd McKinley Sayre
    Martinsburg-Berkeley County Chamber of Commerce Rise & Shine Breakfast
    Martinsburg, West Virginia, May 1, 2015
  • Highlights of Local Government Funding in the American Rescue Plan Act
    American Rescue Plan Act e-Alert, March 19, 2021
  • Federal Tax Reform
    How Will New Federal Tax Laws Impact You or Your Business? Bowles Rice Breaks it Down.
    January 8, 2018
  • "Municipal Law," by Floyd McKinley Sayre
    West Virginia State Bar Practice Handbook
  • "Griffith v. ConAgra Brands: Due Process Line Found in Shifting Sands of Economic Nexus," by Michael E. Caryl and Floyd McKinley Sayre
    Tax Report, Institute for Professionals in Taxation, p. 3, July 1, 2012
  • West Virginia representative, Alliance of Alcohol Industry Attorneys & Consultants
  • West Virginia Society of Certified Public Accountants
  • West Virginia Public Accountants Association
  • West Virginia Municipal Attorneys Association
  • West Virginia Municipal Judges Association
  • West Virginia State Bar (Real Estate, Zoning and Land Use Committee, 1999-present; Unlawful Practice Committee, 2002-2006)
  • National Association of Property Tax Attorneys
  • National Association of Compliance and Licensing Professionals

  • Young Lawyers Executive Committee (1993-1996)

  • C-CAP Loaves and Fishes (Board of Directors)

  • Eastern Panhandle Inland Port Coalition (Secretary/Treasurer, 2010-Present)

  • Martinsburg-Berkeley County Chamber of Commerce (Board of Directors, 2007-2010)