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
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.