The Homestead Exemption
W. Va. Code § 11-6B-3 — the first $20,000 of assessed value, for an owner 65 or older or totally disabled
$20,000. The first $20,000 of assessed value of a home the owner uses only as a residence is exempt from property tax when the owner is sixty-five years of age or older or certified as permanently and totally disabled.
The owner must have been a resident of the state for the two consecutive calendar years before the tax year, and swears they get no similar exemption in another state.
A resident who moved away and came back within five years may qualify with two of the last ten years. The county assessor handles the application.
Sources for this section (1)
- W. Va. Code § 11-6B-3 — Twenty thousand dollar homestead exemption allowed
Legal information, not legal advice. Verified as of October 2026. Applying it to a particular situation is the work of a licensed West Virginia attorney.