An exemption from owner occupied real estate taxes shall be allowed for the first $20,000 of assessed value for eligible applicants. All new applicants must file by December 1st. After an applicant has filed for the Homestead Exemption with the Assessor, there is no need to refile unless the applicant moves to a new homestead. Eligibility will be based on the following requirements.
1. The applicant must be 65 years of age or older on or before July 1st of the year that they are applying for the exemption. (For example, to apply for the 2005 tax year, you must be turning 65 on or before July 1, 2005. You would apply for the exemption by December 1, 2004.) Proof of age must be provided (drivers license, birth certificate, etc.).
2. To qualify for the Exemption based on disability, the applicant must provide documentation stating that they are permanently and totally disabled. For a complete list of the acceptable documentation, please contact the Assessor's Office.
3. Applicant must be an owner and occupant of the property.
4. Applicant must have been a resident of West Virginia for two consecutive years preceding the relevant tax year.
5. Applicant must have been living on the property for six consecutive months prior to the date of the application.
6. If an applicant owns and occupies a mobile home, he or she may qualify for the Exemption on the mobile home even if it is personal property (someone else owns the land on which the mobile home sits).
* It is important to note that because of the December 1st filing deadline applicants maybe required to file for the exemption before their 65th Birthday.
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