Berkeley County Assessor's Office

An exemption from real estate taxes shall be allowed for the first $20,000 of assessed value. All new applicants must file between July 1st and December 1st of each year. Applicant's eligibility will be approved upon meeting the following requirements:

  • The applicant must be 65 years of age or older by July 1st of the relevant tax year: (For example, if you will turn 65 between July 1, 2014 and June 30, 2015, you may come to the office between July 1, 2014 and December 1, 2014 to apply for Homestead Exemption for the 2015 tax year) You must bring either a valid West Virginia Driver's license or a picture ID with you in order to sign up for Homestead Exemption.

  • To qualify for the Homestead Exemption based on disability, applicant must have a doctor's letter stating that the applicant is permanently and totally disabled, or a letter awarding the applicant their disability status.

  • Applicant must be an owner of and occupy the real property in which seeking the Homestead Exemption.

  • Applicant must have been a resident of West Virginia for two (2) consecutive years preceding July 1st of the relevant tax year. Applicant must also sign an oath stating that they do not receive a similar exemption in another state or county.

If an applicant owns and occupies a mobile home, he or she MAY qualify for the Homestead Exemption on that mobile home, even if someone else owns the land on which it sits.
Only one exemption shall be allowed for each Homestead used and occupied by the owner thereof, regardless of the number of owners residing therein.

Additionally, senior citizens may qualify for the Senior Citizens Tax Credit, WV Code Chapter 11, Article 21, Section 21, Code Reference.

Please contact the State Tax Department office at: 800-982-8297 for further details regarding the Senior Citizens Tax Credit.