West Virginia property-tax guide • reviewed September 8, 2026
West Virginia Homestead Exemption: Rules, Savings, Deadline, Filing Steps and Local Offices
The West Virginia homestead exemption is a property-tax benefit for qualifying homeowners who are 65 or older or permanently and totally disabled.
It does not remove the full property tax bill. It subtracts $20,000 from assessed value before local levy rates are applied.
You file with the county assessor in the county where the home is located. The county sheriff usually sends and collects the property-tax ticket.
The statewide filing deadline is generally December 1 following the July 1 assessment day for the next tax year.
Fast answer
West Virginia Homestead Exemption Quick Facts
The exemption removes the first $20,000 of assessed value from a qualifying homestead.
West Virginia does not make this a general exemption for every homeowner.
Use the assessor in the county where the homestead is located.
File on or before December 1 after the July 1 assessment day.
West Virginia generally assesses property at 60% of fair market value.
County sheriffs issue and collect most property-tax tickets.
The homestead exemption lowers taxable assessed value. It is not a tax ceiling, appraisal freeze, county-wide rate reduction or automatic refund.
Office role decoder
Who Handles Homestead, Values, Tax Bills and Deeds in West Virginia?
County Assessor
Use for: homestead application, assessed value, property record errors, disability documentation and exemption denial questions.
Where to file: the assessor’s office in the county where the home is located.
Open WV county assessor directoryCounty Sheriff Tax Office
Use for: tax tickets, payments, receipts, delinquent taxes, installment questions and corrected bills after an exemption is applied.
Payment timing: taxes are generally payable in two installments due September 1 and March 1.
Open WV property tax due datesCounty Commission / Board of Equalization and Review
Use for: assessment protests and exemption-denial appeals after the assessor has issued a decision.
Timing: value-review meetings begin February 1 and must end no later than February 28.
Open WV property tax appeal overviewCounty Clerk / Recorder
Use for: deeds, wills, estate filings, legal title records and recorded property documents.
Not for: approving the homestead exemption or changing property value.
Contact your county clerk if the deed, life estate, trust document or ownership record needs recording or legal-document review.
Example county assessor contacts from the official WV directory
Berkeley County: Larry A. Hess, 400 W. Stephen Street, Suite 106, Martinsburg, WV 25401 • 304-267-1904
Cabell County: Irv Johnson, 750 5th Avenue, Suite 308, Huntington, WV 25701 • 304-526-8687
Kanawha County: Sallie Robinson, 409 Virginia Street E., Charleston, WV 25301 • 304-357-0250
Monongalia County: Mark Musick, 243 High Street, Suite 335, Morgantown, WV 26505 • 304-291-7222
Wood County: John Kelly, 1 Court Square, Parkersburg, WV 26101 • 304-424-1875
West Virginia Tax Division — Statewide Property Tax Oversight
Address: 1001 Lee Street East, Charleston, WV 25301
Taxpayer Services: 304-558-3333 or 800-982-8297
Email: TaxHelp@WV.Gov
Property Tax Division director: Deanna Sheets
This state office supervises property-tax administration, but the homestead application itself is filed with your county assessor.
Eligibility rules
Who Qualifies for the West Virginia Homestead Exemption?
Age rule: you qualify by age if you are 65 or older under the West Virginia timing rule.
Disability rule: you qualify by disability if you are certified as permanently and totally disabled.
Ownership rule: you must own the homestead or have a qualifying ownership interest, such as a life estate or other recognized interest.
Use rule: the homestead must be used and occupied exclusively for residential purposes.
Residency rule: you generally must have been or will be a West Virginia resident for the two consecutive calendar years before the tax year.
No duplicate exemption: you cannot receive a similar homestead exemption in another state.
One exemption per homestead: only one exemption is allowed for each qualifying homestead, even if more than one qualified owner lives there.
West Virginia law treats a person as 65 or older if the person reaches 65 on or before June 30 following the July 1 assessment day.
Special living situation: nursing home, rehabilitation center or family care
A qualified owner may be able to continue the exemption when illness, accident or infirmity causes the owner to live with family or in a nursing home, personal care home, rehabilitation center or similar facility.
The property must have been the owner’s residential homestead and must be retained for noncommercial purposes.
Application steps
How to Apply for the West Virginia Homestead Exemption
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Find your county assessor.
Use the official West Virginia county assessor directory and choose the county where the home is located.
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Ask for the homestead exemption application.
Many county offices refer to the application as PTD 12:07, but availability and submission options vary by county.
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Confirm the correct tax year.
The exemption attaches to the homestead occupied on the July 1 assessment date and applies to taxes for the following tax year.
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Gather proof before filing.
Bring age, residency, ownership and disability proof when applicable. Ask the assessor what they require before visiting.
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File by December 1.
Submit the claim on or before December 1 after the July 1 assessment day.
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Save the assessor’s confirmation.
Keep copies of the application, proof documents and any stamped receipt or confirmation email.
Search your county name, call the assessor, ask whether they accept mailed applications, and verify whether you need a deed reference, tax map/parcel number, driver license, voter registration, vehicle registration, Social Security disability letter, VA letter or physician certification.
Deadline timeline
West Virginia Homestead Exemption Deadline and Tax Calendar
The homestead must be occupied by the qualified owner on the July 1 assessment date.
File the claim with the county assessor by December 1 after the July 1 assessment day.
The county commission sits as the Board of Equalization and Review beginning February 1.
First installment is due September 1 and becomes delinquent October 1.
Second installment is due March 1 and becomes delinquent April 1.
State guidance says the discount applies when installments are paid before the listed due dates.
Trust ownership, life estate documents, disability proof, recent deeds and out-of-state residency history can require extra review by the assessor.
Savings math
How Much Can the West Virginia Homestead Exemption Save?
West Virginia generally assesses real property at 60% of fair market value.
The homestead exemption then subtracts $20,000 from assessed value for qualifying homeowners.
Actual savings depend on the county, school, municipal and special levies attached to your parcel.
Simple savings example
$180,000 market value × 60% = $108,000 assessed value.
$108,000 − $20,000 exemption = $88,000 taxable assessed value before local levy math.
$20,000 × $1.50 per $100 = about $300 estimated savings.
Open simple West Virginia savings calculator
Estimated assessed value: $108,000.00
Homestead exemption used: $20,000.00
Estimated taxable assessed value: $88,000.00
Estimated savings: $300.00
Proof checklist
Documents the County Assessor May Request
Proof of age: driver license, state ID, birth certificate or another assessor-accepted document.
Proof of West Virginia residency: voter registration or vehicle registration may help document residency.
Proof of ownership: deed, life estate, estate document or other ownership evidence when records are unclear.
Disability proof: Social Security disability documentation, VA certification, workers’ compensation documentation, pneumoconiosis documentation or physician certification may be used.
No other state exemption affidavit: the application must include a sworn statement that you are not receiving a similar exemption elsewhere.
Representative authority: if illness, absence or disability prevents filing personally, ask the assessor what authorization is required for an agent.
Property record check
How to Search West Virginia Property Records Before Filing
The statewide property viewer can help you find ownership, location and parcel information for all 55 counties.
The county assessor remains the best source for correcting errors or confirming current homestead status.
WV Real Estate Assessment Portal
Use this statewide portal to search property ownership and location information.
Open WV Real Estate AssessmentState Auditor Real Property Search
Use this as another statewide public real-property search route when the system is available.
Open real property searchWest Virginia’s statewide property viewer explains that parcel lines are for property-tax assessment purposes and do not prove legal boundaries. Use deeds and surveys for boundary disputes.
Related tax relief
Homestead Exemption vs Senior Credit vs Disabled Veteran Credit
Homestead Exemption
Filed with the county assessor.
Reduces assessed value by $20,000 before property tax is calculated.
Senior Citizens Tax Credit
Claimed through state income-tax filing when eligible.
Requires participation in the homestead exemption program, paid property tax and income eligibility.
Open Senior Citizens Tax CreditHomestead Excess Property Tax Credit
Can provide a refundable credit up to $1,000 when qualifying property taxes exceed 4% of income.
Use Schedule HEPTC-1 with the West Virginia personal income tax return when required.
Disabled Veteran Real Property Tax Credit
This is an income-tax credit, not the same thing as the $20,000 homestead exemption.
The credit is tied to timely paid ad valorem real property taxes on a qualifying homestead.
Open WV property tax creditsAppeals and denials
What If the Assessor Denies the Exemption or the Value Looks Wrong?
Exemption denial
If your homestead exemption claim is denied, the assessor must give written reasons.
You may appeal to the county commission within 30 days after receiving the written denial notice.
Assessment value dispute
If the market or assessed value looks wrong, use the county commission sitting as the Board of Equalization and Review.
The board begins meeting February 1 and must adjourn no later than February 28.
A missing exemption, a denied disability qualification and an excessive assessed value are different problems. Ask the assessor which process applies before the deadline passes.
Avoid delays
Common West Virginia Homestead Mistakes
Assuming every homeowner qualifies: the statewide exemption is for qualifying 65+ or permanently and totally disabled homeowners.
Filing with the sheriff: the sheriff handles tax tickets and payments; the assessor handles the exemption claim.
Missing December 1: failure to file by the deadline can waive the exemption for the next tax year.
Confusing market value with assessed value: West Virginia generally uses 60% assessed value before the $20,000 exemption.
Moving without refiling: the exemption does not transfer automatically to another homestead.
Ignoring disability status changes: disabled claimants must notify the assessor if they become ineligible.
Using property maps as surveys: parcel viewers are for tax assessment and do not establish legal boundaries.
Decision path
What Should You Do Next?
If you are turning 65: call your county assessor and ask whether you meet the age timing rule for the next tax year.
If you are permanently and totally disabled: gather accepted disability proof before asking for the homestead application.
If your deed or owner name is wrong: contact the county clerk or a qualified professional before relying on the tax record.
If your tax ticket is already issued: contact the county sheriff’s tax office after the assessor confirms any exemption correction.
If the exemption was denied: read the denial letter and act within the 30-day appeal window.
If the value is too high: prepare evidence for the county commission Board of Equalization and Review in February.
Important notice
Independent Information, Tax Caution and Property-Records Notice
This page is independent informational content for homeowners.
It is not the official website of the West Virginia Tax Division, any county assessor, any county sheriff, any county commission or any government agency.
It is not legal advice, tax advice, an official tax bill, an exemption approval or an assessment decision.
Verify the current form, deadline, proof requirements, mailing address and office hours directly with your county assessor before filing.
Property records should be used for property-tax, appraisal, ownership-reference and public-record purposes only.
Do not use property-record information for employment screening, tenant screening, credit eligibility, insurance underwriting or any FCRA-regulated purpose.
FAQs
West Virginia Homestead Exemption FAQs
How much is the West Virginia homestead exemption?
The West Virginia homestead exemption removes the first $20,000 of assessed value from a qualifying homestead.
Who qualifies for the West Virginia homestead exemption?
Qualifying homeowners are generally age 65 or older, or certified as permanently and totally disabled, and must meet ownership, residential-use and West Virginia residency rules.
Where do I apply for the West Virginia homestead exemption?
Apply with the county assessor in the county where the homestead is located. The West Virginia Tax Division publishes an official county assessor directory.
What is the West Virginia homestead exemption deadline?
The claim must generally be filed with the county assessor on or before December 1 following the July 1 assessment day.
Does West Virginia assess property at full market value?
No. West Virginia generally assesses property at 60% of fair market value before exemptions are applied.
Does the exemption transfer when I move?
No. The exemption does not automatically transfer to another homestead. Contact the assessor and file for the new homestead when you move.
Do I have to refile every year?
After filing once, senior claimants generally do not need to refile unless they move to a new homestead. Disabled claimants must also notify the assessor if disability eligibility changes.
Who sends the property tax bill in West Virginia?
County sheriffs generally issue and collect property-tax tickets. The county assessor handles the exemption and assessed value.
Can I appeal if the assessor denies my exemption?
Yes. A claimant may appeal to the county commission within 30 days after receiving written notice explaining why the exemption was denied.
Is the disabled veteran property tax credit the same as the homestead exemption?
No. The disabled veteran real property tax credit is a state income-tax credit tied to timely paid property taxes. The homestead exemption is an assessed-value reduction filed through the county assessor.
Official links