Homestead Exemption

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 1st, 2024 and June 30th, 2025, you may come to the office between July 1st, 2024 and Dec. 1st, 2024 to apply for Exemption for the 2025 tax year.)
• To qualify for the Exemption based on disability, applicant must have a doctor’s letter to state applicant is permanently and totally disabled or the letter received awarding the applicant their disability status.
• Applicant must be an owner and occupant of the property.
• Applicant must have been a resident of West Virginia for two consecutive years preceding July 1st of the relevant tax year.
• Applicants must sign an oath stating that they do not receive a similar exemption in another state or county.
• If an applicant has an heir-ship and lives on the property they may be eligible for Homestead Exemption.
• If an applicant owns and occupies a mobile home, he or she may qualify for the Exemption on the 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 owners thereof, regardless of the number of owners residing therein.