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Homestead Exemption

Since the Great Depression the West Virginia constitution and tax laws have been amended several times to provide expanding property tax relief to homeowners. These changes included the Homestead Tax Exemption Amendment, which the legislature placed before the voters in November 1973. The constitutional amendment, which was approved, exempted from property taxation up to the first $5,000 of taxable assessed value of an owner-occupied residential property when the owner was 65 or older. In 1980, the so-called homestead exemption was increased to $10,000, and it was expanded to include owners who are permanently and totally disabled and to apply the exemption to personal property in the form of mobile homes. The Property Tax Limitation and Homestead Exemption Amendment was approved by the voters in November 1982. This amendment increased the amount of the exemption to the present level of up to the first $20,000 of assessed value.

Here are the current eligibility requirements:

• You must have lived at your homestead for at least six months.
• You must have been a West Virginia resident for two consecutive calendar years prior to your application.
• You must be 65 years of age on or before June 30 of the next year.
• You are permanently and totally disabled and not gainfully employed.
• Your name appears on your real estate deed or title to your home.
• You are not receiving a homestead exemption in another county or state.

Written by Jerry A. Knight

Sources

1. Michie's West Virginia Code, Annotated, Volume 4, Chapter 11, Article 6B. Charlottesville: Lexis Pub..

2. Michie's West Virginia Code, Annotated Volume 4A, Chapter 11, Article 21. Charlottesville: Lexis Pub..

3. Michie's West Virginia Code, Annotated Volume 1, Article 10. Charlottesville: Lexis Pub..

4. House Joint Resolution No. 1, Extraordinary Session,. 1982.

5. House Joint Resolution. 1980.

6. House Joint Resolution. 1973.