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Floyd McKinley "Kin" Sayre is a partner in the Bowles Rice Martinsburg office. He is the leader of the firm’s Tax Practice Group and concentrates his practice in the areas of commercial and finance law, tax, government relations, gaming and hospitality and small business development. He is also a certified public accountant.

Mr. Sayre currently serves as the city attorney for Martinsburg, West Virginia. He also served as the city attorney for the city of Beckley, West Virginia, from 1989 to 1996 and is a past attorney for the West Virginia State Tax Department. He is a former adjunct faculty member of Bluefield State College and Concord University.

He authored “Municipal Law: West Virginia State Bar Practice Handbook” and has been a presenter for Continuing Legal and Professional Education Seminars on topics including: tax; municipal law, eminent domain, real estate and taxation.

Mr. Sayre has served on the Real Estate, Zoning and Land Use Committee of the West Virginia State Bar since 1999. He is a member of the West Virginia State Bar Board of Governors, the West Virginia Ethics Commission and the Young Lawyers Executive Committee. He formally served on the West Virginia Home Rule Board and Eastern Panhandle Inland Port Coalition.

He earned his bachelor of science in 1983 and his master of business administration in 1997, both from West Virginia University. He received his law degree from the University of Arkansas in 1986. Mr. Sayre is admitted to practice before the Supreme Court of Appeals of West Virginia and Maryland, the U.S. Court of Appeals for the Fourth Circuit and the U.S. District Courts for the Northern and Southern Districts of West Virginia and the federal tax courts. He is a member of the West Virginia and Maryland State Bar.


  • 101 South Queen Street
    Martinsburg, WV 25401


  • Sex: Male


  • West Virginia University, MBA, graduated 1997
  • University of Arkansas, J.D., graduated 1986
  • West Virginia University, BSBA, graduated 1983

Bar Admissions

  • Maryland, Maryland State Bar
  • West Virginia, The West Virginia State Bar


  • Alliance of Alcohol Industry Attorneys & Consultants - Member
  • National Association of Licensng and Compliance Professionals - Associate Member
  • City of Martinsburg - City Attorney
  • Eastern Panhandle Inland Port Coalition - Secretary - Treasurer
  • West Virginia Municipal Attorneys Association - Member
  • West Virginia Municipal Judges Association - Member
  • West Virginia Public Accountants Association - Member
  • West Virginia Society of Certified Public Accountants - Member

Bowles Rice LLP
Headquarters: Charleston, West Virginia

41 The Best Lawyers in America® awards

14 Best Lawyers: Ones to Watch® in America awards

Best Law Firms Badge Full Firm Profile

Lawyer of the Year Badge - 2022 - Litigation and Controversy - Tax Lawyer of the Year Badge - 2020 - Litigation and Controversy - Tax Lawyer of the Year Badge - 2016 - Litigation and Controversy - Tax Lawyer of the Year Badge - 2012 - Litigation and Controversy - Tax

Named "Lawyer of the Year" by Best Lawyers® for:

  • Litigation and Controversy - Tax, Morgantown (2022)
  • Litigation and Controversy - Tax, Morgantown (2020)
  • Litigation and Controversy - Tax, Morgantown (2016)
  • Litigation and Controversy - Tax, Morgantown (2012)

Recognized in The Best Lawyers® in America 2023 for work in:

  • Municipal Law
  • Litigation and Controversy - Tax


  • Named Best Lawyers' "2012 Litigation & Controversy - Tax Lawyer of the Year" for Martinsburg, West Virginia
  • Named to Best Lawyers in America (Litigation & Controversy - Tax)

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"Kin Sayre continues to provide mandated training for the Municipal Courts in WV. He has developed the instruction manual for the State Municipal League and continues to do a tremendous job on continuing education updates as well as the elementary practice/ procedure to answer the state mandated requirements. His understanding of the local government operations make him a resource we choose not to be without."

- Lisa Dooley (West Virginia Municipal League), Charleston, WV

"If Floyd M. Sayre could be cloned, his firm would be No. 1 in the nation. His level of knowledge is unmatched and his ability to develop, lead and deliver training seminars is remarkable. Evaluations from his training are always at the top."

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