Homestead Exemption

Homestead Exemption for owner occupied Class II Property

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:

1. The applicant must be 65 years of age or older by July 1st of the relevant tax year.
2. To qualify for Homestead discount disability, applicant must have a current Social Security Letter (dated within two years of application) stating permanent and total disabilty.
3. Applicant must be an owner and occupant of the property.
4. Applicant must have been a resident of West Virginia for two consecutive years preceding the start (July 1st ) of the relevant tax year.
5. Applicants must sign an application stating that they do not receive a similar exemption in another state or county.   
6. Once an application has been made for the Homestead Exemption, the discount will automatically roll over each year, provided the home remains the property owner's primary residence.  
7. If an applicant owns and occupies a mobile home, he or she may qualify for the Exemption on the mobile home even if it is personal property (someone else owns the land on which it sits).
8. The Constitution of West Virginia, Article 10, Section 1B, Subsection C states that only one exemption shall be allowed per married couple, regardless of the number of owners residing therein, or regardless of number of residences owned.