Exemptions

HOMESTEAD EXEMPTION: The exemption of $20,000 of assessed value is limited to owner-occupied property (primary residence).

• Applications for exemption must be filed with the Assessor’s Office between July 1 and December 1 (state law)
• Property owners must be at least 65 years old, on or before, June 30 of the next calendar year.
• Proof of age required (e.g. West Virginia Driver’s License, Voter Registration Card) upon submission of application.
• Applicant’s name must be listed on deed for real estate or title to mobile home.
• Applicant must be a resident of West Virginia for minimum of two consecutive years to qualify for exemption.
• Exemption is limited to one owner residing in the home, regardless of the number of owners.

DISABILITY EXEMPTION: The exemption of $20,000 of assessed value applies to owner-occupied property (primary residence).

• Property owner can apply for this exemption if they are totally and permanently disabled, regardless of age.
• Proof of permanent and total disability is required (Examples of documentation; physician letter and award letter from Social Security Administration or Department of Veterans Affairs).
• Applications for exemption must be filed with the Assessor’s Office between July 1 and December 1 (state law)
• Applicant’s name must be listed on deed for real estate or title to mobile home.
• Applicant must be a resident of West Virginia for minimum of two consecutive years to qualify for exemption.
• Exemption is limited to one owner residing in the home, regardless of the number of owners.

Active-Duty Military: Exemption applies to motor vehicles owned by active-duty military personnel as authorized under the Soldiers and Sailors Civil Relief Act of 1940 and under Executive Order 9-88.

• Non-business personal property owned by a person on active duty who is not a West Virginia resident, but who is in West Virginia on military orders.
• A motor vehicle owned by a person on active duty who is a resident of West Virginia but who is assigned to permanent duty outside the State, if the vehicle is located outside of West Virginia on July 1, and has been or will be located out of State for a period of not less than 30 consecutive days, including the July 1 assessment day.
• A copy of the Active-Duty person’s military orders must be presented to qualify for exemption.

Farm Use

• Farm tracts that produce at least $1,000 of agricultural products qualify for Farm Use exemption.
• Individuals who have applied for this exemption in previous years will be mailed application.
• Application must be filed annually by September 1. This program reduces the price per acre on land listed as farmland, such as pasture and tillable.

Managed Timberland

• Forms and information for the program are available in the assessor's office.