Sign Up For News And Updates

Your Contact Information
First Name:
Last Name:
E-mail Address:
Sign up for the following:



Your Address
Address:
City:
State:
ZIP:
Mobile Phone:
Learn more about opt-in
By checking this box, you agree to receive email and text message updates from us. By checking this box, I consent to receive event and news updates via email and SMS. Unsubscribe anytime via provided links. Your information is safe with us and used solely for providing our News and updates. Standard Msg & Data rates may apply.

Homestead Exemptions

In West Virginia, the Homestead Exemption is a property tax exemption available to eligible homeowners, which reduces the taxable value of their primary residence. This exemption is designed to provide financial relief to certain groups, including elderly and disabled property owners, by reducing the amount of property tax they are required to pay on their primary residence.

Key Features of the Homestead Exemption in West Virginia:

  • Eligibility:  The exemption applies to property owners who are 65 years of age or older or who are totally disabled (as defined by the state).The property must be the owner’s primary residence, meaning it is where they live most of the time. It cannot be applied to vacation homes, rental properties, or second homes.  To qualify, the homeowner must meet certain income restrictions. The income limit for eligibility is set by the county and may vary, but it generally restricts eligibility to those with lower income levels.
  • Exemption Amount:  The Homestead Exemption provides a reduction in the assessed value of the primary residence. The exemption amount is generally $20,000 in assessed value, meaning that if a home is valued at $100,000, the homeowner would only be taxed on $80,000 of the value.

Application Process:

  • Homeowners must apply for the exemption with the county assessor's office. They may be required to submit proof of age or disability and documentation of income.  Once approved, the exemption is typically applied annually. If there are significant changes in the homeowner's circumstances (such as a move or change in income), they must notify the assessor.
  • When to apply:  In West Virginia, you can file for the Homestead Exemption between July 1 and October 1 each year. This is the typical filing period for new applicants.

    Here’s a breakdown:

    • Filing Period: July 1 – October 1

    • After October 1, you will not be able to file for the Homestead Exemption for that year. If you miss this deadline, you'll need to wait until the next year to apply.

    • However, if you are already receiving the exemption, you do not need to reapply annually, unless there is a change in your eligibility, like a change in your disability status or income level.

Transfer of Exemption:

The exemption stays with the property as long as the homeowner qualifies, but if the property is sold or transferred, the new owner must apply for the exemption.

Relevant West Virginia Code Sections for Homestead Exemption:

The Homestead Exemption in West Virginia is governed primarily by the following sections of the West Virginia Code:

  • WV Code § 11-3-9: This section defines the Homestead Exemption and outlines the eligibility criteria, including age and disability requirements, the income limit, and how the exemption is applied to the primary residence. It also includes details on how the exemption is calculated and the application process.
  • WV Code § 11-3-9(a) states that the Homestead Exemption is a $20,000 reduction in the assessed value of the qualifying homeowner’s property.
  • WV Code § 11-3-9(c) includes information about the income limits for eligibility and the documentation required for proof.
  • WV Code § 11-3-9(b): This subsection outlines that the property must be the primary residence of the qualifying individual and provides details on how to apply for the exemption.

Important Notes:

  • The Homestead Exemption is not automatic. Homeowners must apply for the exemption each year to ensure they continue receiving the benefit.
  • The exemption only applies to the primary residence of the homeowner. If the homeowner has multiple properties, only the primary residence qualifies for the exemption.


The Homestead Exemption in West Virginia offers significant tax relief for elderly or disabled homeowners, helping reduce the property tax burden on their primary residence. It’s governed by WV Code §11-3-9 and provides a reduction of $20,000 in assessed value. Homeowners interested in applying for this exemption should contact their county assessor’s office for further details and specific application procedures.