The Homestead Exemption in West Virginia

West Virginia's Homestead Exemption exempts the first $20,000 of assessed value of a homestead owned by a person who is 65 or older or certified permanently and totally disabled. The homestead must be used and occupied by the owner exclusively for residential purposes, and only one exemption is allowed per homestead. The owner must have been a West Virginia resident for the two consecutive calendar years before the tax year (with exceptions for returning former residents and service members) and may not receive a similar exemption in another state. The exemption attaches on the July 1 assessment date and applies to the next tax year.

File a claim with the assessor of the county where the homestead is located (an authorized agent may file for a claimant who is sick or absent). An owner 65 or older files once and does not refile unless moving to a new homestead. A permanently and totally disabled claimant must sign a statement agreeing to notify the assessor if no longer eligible (and within 30 days if the benefits used as proof stop), and also does not refile unless moving. Disability may be shown by a West Virginia-licensed physician's certification, Social Security or VA certification of permanent and total disability, an SSA award letter or Medicare card with a voided benefit check, workers' compensation or pneumoconiosis documentation, or other lawful documentation. Moving in with family or into a nursing or care facility is not treated as moving to a new homestead.

The claim must be filed on or before December 1 following the July 1 assessment day; a claimant who misses it is treated as waiving the exemption for the next tax year.