Homestead Exemption
Who qualifies
- Age
- 65 or older
- Income
- No income limit for this exemption.
- Ownership
- Applicant's name must be on the deed (or title to a mobile home) and must own and occupy the residence. Only one exemption is allowed per homestead regardless of the number of owners.
- Residency
- Applicant must have been (or will be) a resident of West Virginia for the two consecutive calendar years preceding the tax year, and the property must be the owner-occupied primary residence. May not receive a similar exemption in another state.
How much it saves
Worked example — a $300,000 home at West Virginia's median effective rate (~0.48%):
~$162/year
Estimate — this is an estimate, not a quoted bill.
Your county's rate differs — use the calculator for a figure tuned to where you live.
How to apply
- Application required: Yes
- Deadline: First-time applicants file with the county assessor between July 1 and December 1.
- Renewal: automatic — The exemption renews automatically each year as long as the owner continues to own and occupy the home as the primary residence.
Combining with other exemptions
Only one Homestead Exemption is allowed per homestead.
Official sources:
Amount cross-checked against a second official artifact: wvlegislature.gov/Bill_Status/bills_text.cfm.
Informational only — not legal or tax advice. Exemption rules and amounts are summarized from official statutes and state tax-agency sources as of each program's verified date and can change by legislative session. Dollar figures are estimates derived from Census ACS county tax data, not actual bills. Confirm your eligibility and current amounts with your county assessor before relying on anything here.