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


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) 2012-present
  • Named Best Lawyers'  Litigation & Controversy - Tax Lawyer of the Year for the northern West Virginia region (2022, 2020, 2016 and 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)