Homestead Exemption for owner-occupied Class II property
Persons who are 65 years of age or older, or permenatly and totally disabled, are entitled to an exemption from property taxes on the first $20,000 of assessed value on their Owner-Occupied residence.
- The exemption may apply to mobile homes on leased land.
- Applicants must occupy their homestead for more than six (6) consecutive months each year.
- Applicants must show proof of legal residency and property tax payment for two (2) taxable years prior to filing application
- Applicants must sign an oath stating that they do not receive a similar exemption in another state or county.
- To Qualify for the exemption based on age, the applicant must be 65 years of age or older by July 1st of the relevant tax year. (For example, if you turn 65 between July 1, 2009 and June 30, 2010, you may come into the office between July 1, 2009 and December 1, 2009 to apply for the 2010 Tax Year).
- To Apply for the exemption based on disability, the applicant must provide documentation in support of total and permanent disability and certify that he or she will notify the assessor within thirty (30) days of the discontinuance of the receipt of disability benefits. Please contact the Assessors Office for acceptable forms of documentation or refer to WV Code §11-6B-4
- Once an application has been made for Homestead Exemption, you will receive a letter to sign and return updating your exemption annually provided the home remains your primary residence.
- Waver of Exemption - Any person not filing his or her claim for exemption before the first day of December shall be determined to have waived his or her right to exemption for the next Tax Year