West Virginia Homestead Property Tax Exemption: Save Money on Property Taxes if You're 65+ or Disabled

If you’re 65 or older or permanently disabled and own your home in West Virginia, you might be paying more property tax than you need to. The West Virginia Homestead Exemption reduces your county property taxes by exempting the first $20,000 of assessed value - which translates to $100,000 in market value due to how West Virginia assesses property.

For most West Virginia homeowners, this exemption reduces annual property taxes by $100 to $400, depending on your county’s tax rate and your home’s value. That might not sound enormous, but for seniors or people with disabilities living on fixed incomes, an extra few hundred dollars a year makes a meaningful difference. And once you’re approved, the exemption continues automatically each year as long as you continue to qualify.

What makes this benefit particularly valuable is its simplicity. Unlike some state programs with complicated income verification or asset tests, the basic homestead exemption has no income limit - if you’re 65 or older or permanently disabled, own and live in your home, and have been a West Virginia resident for two years, you qualify. The application process is straightforward, handled at your county assessor’s office, not through some distant state bureaucracy.

The exemption applies to county property taxes only, not to municipal or other special levies. But since county taxes typically make up the largest portion of most homeowners’ property tax bills in West Virginia, this exemption still provides meaningful savings. In counties with higher tax rates, the benefit is more substantial.

Key Details at a Glance

How Much You’ll Actually Save

The amount you save depends on your county’s property tax rate and your home’s assessed value. Here’s how to calculate your approximate benefit.

If Your Home is Worth $100,000 or Less: The exemption might eliminate your entire county property tax bill. For a home worth $80,000, the assessed value is about $48,000 (60% of market value). The $20,000 exemption covers nearly half of this. In a county with a $0.50 per $100 tax rate, that’s a $100 annual savings. In counties with higher rates, the savings are proportionally larger.

If Your Home is Worth $150,000 to $300,000: This is where most West Virginia homeowners fall, and where the exemption provides steady, meaningful savings. A $200,000 home has an assessed value of about $120,000. The $20,000 exemption reduces your taxable assessed value to $100,000. At typical West Virginia county tax rates ranging from $0.40 to $0.80 per $100 of assessed value, you’ll save $80 to $160 annually.

If Your Home is Worth Over $300,000: The exemption still helps, but represents a smaller percentage of your total tax bill. The $20,000 exemption is a fixed amount, so while you still save the same dollar amount as someone with a less expensive home, it’s a smaller portion of your overall property taxes.

County-Specific Examples: County tax rates vary significantly across West Virginia. In Berkeley County with a rate around $0.45 per $100, the exemption saves about $90 annually. In Kanawha County with rates around $0.50 per $100, you save about $100. In counties with higher rates like $0.70 per $100, savings approach $140 annually. Check with your county assessor for your specific tax rate.

The Calculation: Assessed value typically equals 60% of market value in West Virginia. The $20,000 exemption therefore corresponds to about $33,333 in market value (but the statute references it as equivalent to $100,000 in market value for policy purposes). Your annual savings equals $20,000 multiplied by your county tax rate (expressed as a decimal). For example, at a $0.50 per $100 rate: $20,000 × 0.005 = $100 saved annually.

Who Qualifies

The eligibility requirements are straightforward, but you need to meet all of them to receive the exemption.

Age 65 or Older: You must be 65 years old or older on July 1 of the year for which you’re applying. If you turn 65 on July 2, you don’t qualify until the following year. The July 1 date is firm - there’s no rounding or exceptions. If you’re applying between July 1 and December 1, 2025, you must have been 65 by July 1, 2025, and the exemption will apply to your property taxes due in 2026.

OR Totally and Permanently Disabled: If you’re under 65, you can still qualify if you’re totally and permanently disabled. “Totally and permanently disabled” means unable to engage in any substantial gainful activity due to a medically determinable physical or mental impairment expected to last at least 12 months or result in death. The practical test is whether you qualify for Social Security Disability Insurance (SSDI) or Supplemental Security Income (SSI) based on disability. If you receive these benefits, you meet the disability requirement. You’ll need to provide documentation from Social Security or a physician.

Own and Occupy as Primary Residence: You must own the property and live in it as your primary residence on July 1 of the application year. Second homes, rental properties, or properties you own but don’t live in don’t qualify. If you own the property jointly with a spouse or other co-owner, that’s fine - the exemption applies to the property if at least one owner meets all the qualifications. You can’t claim the exemption on multiple properties, even if you own several homes.

West Virginia Resident for Two Years: You must have been a resident of West Virginia for two consecutive years immediately prior to filing your application. This doesn’t mean owning the specific property for two years - it means living in West Virginia. If you moved to West Virginia from Ohio in 2023 and bought a home in 2024, you can’t claim the exemption until you’ve been a West Virginia resident for two full years.

Income Limits (Only for Supplemental Exemption): The basic homestead exemption described here has NO income limits. However, West Virginia also offers a supplemental homestead exemption for lower-income seniors, which does have income limits. That’s a separate program. For the standard $20,000 assessed value exemption covered in this guide, your income doesn’t matter - a retiree with $20,000 annual income and one with $200,000 both qualify if they meet the age/disability and residency requirements.

Property Type: The exemption applies to residential property you occupy as your primary residence. This includes single-family homes, condominiums, manufactured homes on land you own, and your portion of a duplex if you occupy one unit. It doesn’t apply to commercial property, agricultural land (beyond the homestead), or properties held in most types of trusts.

How to Apply

The application process is handled at the county level, not through the state. Here’s exactly what to do.

Step 1 - Determine Your Application Window: Applications must be filed between July 1 and December 1 for the exemption to apply to the following tax year. If you apply between July 1 and December 1, 2025, your exemption will reduce your property taxes that are due in 2026. The timing is important - applications filed outside this window are typically rejected, and you’ll need to wait until the next filing period.

Step 2 - Contact Your County Assessor: Each of West Virginia’s 55 counties has an assessor’s office that handles homestead exemption applications. You can find your county assessor’s contact information on your property tax bill, in the county government listings, or through a web search for “[County Name] WV County Assessor.” Call ahead to verify their office hours and whether they prefer appointments or accept walk-ins.

Step 3 - Gather Required Documentation: Bring documents that prove your eligibility. You’ll definitely need proof of age (driver’s license, birth certificate, or passport showing you were 65 by July 1) and proof of residency (your driver’s license or state ID should show your current address). If you’re claiming the exemption based on disability rather than age, bring proof of Social Security disability benefits or a physician’s certification of total and permanent disability. You might also need your property deed, though the assessor usually has this information on file.

Step 4 - Complete the Application Form: The assessor will provide the homestead exemption application form. It’s typically a simple one-page form asking for basic information: your name, address, age or disability status, property description, and signature certifying that you meet the requirements. Be accurate - false statements on the application can result in denial and potential penalties.

Step 5 - Submit and Get Confirmation: Submit your completed application with supporting documents to the county assessor. Ask for a receipt or confirmation that your application was received. Most assessors will tell you on the spot whether your application appears complete and you meet the basic requirements, though formal approval might take a few weeks.

Step 6 - Wait for Approval: The county assessor reviews your application to verify you meet all requirements. This usually takes 2-6 weeks. You should receive written notice of approval or denial. If approved, the exemption will automatically appear on your next property tax bill. If denied, the notice should explain why and whether you can cure the deficiency.

No Annual Renewal Needed: Once approved, the exemption continues automatically each year as long as you remain eligible. You don’t need to reapply annually. However, you must notify the assessor if you cease to qualify - for example, if you move, sell the property, or no longer use it as your primary residence. Failure to notify the assessor can result in back taxes plus penalties.

What Happens After You’re Approved

Your Property Tax Bill: Once approved, your property tax bill will show the homestead exemption as a reduction in your assessed value. Instead of being taxed on the full assessed value, the first $20,000 is exempt. You’ll see this itemized on your tax statement.

Timing of Savings: The exemption applies to tax bills for the year following your application. If you apply in August 2025, your exemption will reduce the property taxes due in 2026 (which are typically billed in late summer or early fall 2026 in most West Virginia counties).

Automatic Continuation: You don’t need to do anything for the exemption to continue. It renews automatically as long as you continue to own and occupy the property and meet the age/disability and residency requirements.

Required Notifications: You must notify the county assessor if circumstances change that affect your eligibility. This includes selling the property, moving out, renting the property, or no longer using it as your primary residence. If you fail to notify and continue receiving an exemption you’re not entitled to, you could owe back taxes plus interest and penalties.

Transferability: The homestead exemption doesn’t transfer with property ownership. If you sell your home to someone else, even if they’re also over 65, the new owner must file their own application during the next filing period. The exemption is personal to you and your ownership of that specific property.

Common Questions and Situations

What if I turn 65 mid-year? You must be 65 by July 1. If your birthday is July 2 or later, you need to wait until the following year to apply. The July 1 date is a hard cutoff established in the statute.

Can I apply if I just moved to West Virginia? Not immediately. You must be a West Virginia resident for two consecutive years before applying. If you moved to West Virginia in October 2024, you can’t apply until July 2027 (after completing two full years of residency).

What if I own the home jointly with my spouse and only one of us is 65? That’s fine. If either co-owner meets all the eligibility requirements, the exemption applies to the property.

Does my spouse’s income count? For the basic exemption, there’s no income limit, so this question doesn’t apply. (If you’re asking about the separate supplemental exemption program for low-income seniors, household income does matter for that program.)

What if I’m disabled but under 65 and don’t receive Social Security disability? You can still qualify, but you’ll need medical documentation certifying that you’re totally and permanently disabled. A physician’s statement describing your condition, why it prevents substantial gainful activity, and that it’s expected to be permanent or last at least 12 months should suffice. The county assessor can provide guidance on what documentation they require.

Can I claim this on multiple properties? No. The exemption applies only to your primary residence. Even if you own a second home and occasionally stay there, you can only claim the exemption on one property - the one where you actually live as your main home.

What if I live in a mobile home? If you own both the mobile home and the land it sits on, and you meet the other requirements, you can claim the exemption. If you own the mobile home but rent the land, the exemption typically doesn’t apply because you don’t own the real property.

What happens if I enter a nursing home? This can be complicated. If you maintain the home as your property with intent to return, you might still qualify. But if you permanently move to a nursing home and no longer consider the house your primary residence, you would cease to qualify. Consult with your county assessor about your specific situation.

Does this exemption apply to other property taxes? The homestead exemption reduces only county property taxes. It doesn’t apply to municipal taxes, excess levies, or bond levies. However, in most West Virginia counties, county taxes are the largest component of the total property tax bill, so you still get meaningful benefit.

What if I’m denied? You have the right to appeal a denial. The denial notice should explain the reason and your appeal rights. Common reasons for denial include failing to meet the two-year residency requirement, not being 65 by July 1, or not occupying the property as your primary residence. If the denial is based on a factual error, providing additional documentation often resolves it.

Can I get the exemption retroactively? Generally no. The exemption applies to the tax year following the year you apply during the July 1 to December 1 window. You can’t typically go back and claim exemptions for prior years you were eligible but didn’t apply.

The Supplemental Homestead Exemption (Different Program)

It’s worth noting that West Virginia also offers a separate supplemental homestead exemption for low-income seniors and people with disabilities. This is a different program with different rules, including strict household income limits. If your household income is quite low (generally under $15,000-$20,000 depending on household size and county), you might qualify for additional tax relief beyond the standard homestead exemption described here.

The supplemental exemption can provide additional assessed value exemption based on income level, potentially eliminating your county property tax entirely. Ask your county assessor about both programs if you have limited income - you might qualify for both.

Other West Virginia Property Tax Relief Programs

Tax Deferral for Seniors: West Virginia also allows seniors to defer payment of property taxes until the property is sold or transferred, essentially creating a lien against the property that’s paid when ownership changes. This doesn’t reduce the tax owed, but delays payment if you’re cash-poor but property-rich.

Veterans Exemptions: Certain disabled veterans and their surviving spouses may qualify for additional property tax exemptions separate from the homestead exemption. Contact your county assessor for details if you’re a disabled veteran.

Farmland Managed Timberland Exemptions: If you own agricultural or timber land in addition to your home, separate programs exist for reduced assessment of these properties. These are distinct from the homestead exemption.

Why This Exemption Matters

For many West Virginia seniors and people with disabilities, $100 to $400 in annual property tax savings makes a real difference in household budgets. That’s money that can go toward prescriptions, utilities, home maintenance, or other essentials. And because the exemption continues automatically once you’re approved, you benefit year after year without bureaucratic hassle.

The simplicity of the program - no income limits, no complex asset tests, no annual recertification - makes it accessible to everyone who qualifies. Too many government benefits are underutilized because they’re complicated or burdensome to access. The West Virginia homestead exemption is refreshingly straightforward.

If you’re 65 or older or permanently disabled, own and live in your West Virginia home, and have been a state resident for two years, there’s no reason not to claim this exemption. The application takes maybe 30 minutes, and the annual savings continue as long as you own the home. That’s one of the better returns on time investment you’ll find.

How to Get Started

If you meet the eligibility requirements, here’s what to do this week:

Find Your County Assessor: Search online for “[Your County Name] WV County Assessor” or look up the contact information on your most recent property tax bill. Note their office hours and location.

Check the Calendar: Make sure you’re within the July 1 to December 1 application window. If it’s currently January through June, you’ll need to wait until July 1 to apply. Mark your calendar so you don’t forget.

Gather Your Documents: Pull together your driver’s license or other proof of age, proof of your address (the license works if it shows your current address), and if applying based on disability, your Social Security disability documentation or physician’s certification.

Call or Visit the Assessor’s Office: Contact your county assessor to confirm what documents you need to bring and whether you need an appointment. Many offices accept walk-ins during normal business hours, but it doesn’t hurt to call ahead.

Complete the Application: Fill out the application form accurately and completely. Sign it and provide the required documentation. Ask for confirmation that your application was received.

Follow Up if Needed: If you haven’t heard about your application status within 6 weeks, contact the assessor’s office to check on it. Your approval should be reflected on your next property tax bill.

For the official statutory language and additional details, visit the West Virginia Code at https://code.wvlegislature.gov/11-6B/

For specific questions about your situation or to obtain application forms, contact your county assessor’s office directly. They’re the authority on homestead exemptions in your county and can provide guidance tailored to your circumstances.