West Virginia Homestead Exemption

Quick Facts

• What it does: Exempts the first $20,000 of assessed value from county property tax for qualifying homeowners, effectively reducing taxes on up to $100,000 of market value. Counties may offer additional supplemental exemptions for low-income seniors.
• Why it matters: Property taxes can consume a large portion of fixed incomes, especially in counties experiencing growth in home values. The homestead exemption delivers targeted relief to seniors and disabled homeowners, helping them maintain housing stability.
• Who qualifies: Homeowners age 65 or older, or totally and permanently disabled, who have lived in West Virginia for at least two consecutive years and occupy the home as their primary residence.
• Key deadlines: Apply with the county assessor between July 1 and December 1 for relief in the next tax year. Once approved, the exemption renews automatically as long as eligibility conditions remain.

Program Overview

West Virginia’s homestead exemption is authorized by Article X, Section 1b of the state constitution and implemented through West Virginia Code §11-6B. It reduces property taxes by removing $20,000 of assessed value from the tax rolls for eligible homeowners. Because West Virginia assesses residential property at 60% of market value, the exemption is equivalent to excluding about $33,333 of appraised value—or approximately $100,000 in market value when considering assessment ratios and levy rates.

In addition to the statewide exemption, some counties and municipalities provide supplemental exemptions for homeowners with limited income, increasing the exempted assessed value. These programs vary by jurisdiction and require separate applications, typically with income thresholds around $35,000 to $40,000.

Eligibility Requirements

1. Age or disability: You must be at least 65 by June 30 of the tax year or be certified totally and permanently disabled by Social Security, the Veterans Administration, or other recognized agency. Disabled applicants under 65 must provide medical certification.
2. Ownership and occupancy: You must own and occupy the property as your primary residence on July 1 of the tax year. Deeds held jointly with a spouse or held in revocable trusts qualify. Properties used primarily for rental or business purposes do not qualify.
3. Residency: You must have been a resident of West Virginia for the two consecutive calendar years prior to the year in which you claim the exemption. Temporary absences for medical care or military service do not break residency if you maintain West Virginia domicile.
4. Application timing: File Form PTD-1 with the county assessor between July 1 and December 1 preceding the tax year. First-time applicants must appear in person, though some counties allow notarized mailed applications for homebound residents.
5. Supplemental exemptions: Counties that offer additional relief often require proof of income, including tax returns and Social Security statements. Check with your assessor for local rules.

Benefit Details

• Exemption amount: The state exemption removes $20,000 of assessed value from the property tax calculation. For a home with an assessed value of $60,000, taxes are levied on only $40,000.
• Automatic renewal: After approval, the exemption continues without reapplication unless you move, change ownership, or no longer meet age/disability requirements. Assessors periodically mail verification cards to confirm continued eligibility.
• Transfer of benefit: A surviving spouse who is at least 62 at the time of the homeowner’s death may continue the exemption if the property remains the principal residence.
• Mobile and manufactured homes: Qualify if titled as real property and used as the applicant’s primary residence. Ensure the title is converted to real property with the county clerk.
• Supplemental exemption: Some counties increase the exempted amount to $40,000 or more for homeowners with income below a set threshold. These require annual income verification.

Application Process

1. Gather documentation: Bring proof of age (driver license, birth certificate) or disability (SSA award letter, VA certification). Gather the recorded deed, tax ticket, and utility bills showing the property address.
2. Visit the county assessor: Apply in person between July 1 and December 1. Inform the clerk if you are applying for both the state and any supplemental exemptions.
3. Complete Form PTD-1: Fill out personal information, property description, residency certification, and eligibility statements. Sign in the presence of the assessor or a notary.
4. Provide residency proof: Offer voter registration, vehicle registration, or income tax returns showing West Virginia residency for the past two years. If recently relocated, provide documentation showing prior residency.
5. Request disability certification: If under 65 and disabled, have your physician or the agency providing benefits complete the disability certification section. Attach supporting medical records if required.
6. Receive approval notice: Assessors issue written confirmation or include the exemption on the next property tax ticket. Review your July statement to ensure the credit appears.
7. Supplemental application: If your county offers additional relief, complete the required income verification forms, often due by September 1. Provide tax returns, bank statements, and proof of Social Security.

Documentation Checklist

• Completed Form PTD-1.
• Proof of age (driver license, birth certificate) or disability letter.
• Recorded deed or property tax ticket.
• Two years of residency documentation (tax returns, voter registration, vehicle registration).
• Social Security numbers for all owners.
• For supplemental exemptions: income tax returns, SSA-1099, pension statements, and bank statements.
• For trusts: copy of trust agreement showing you as beneficiary.

Strategies to Maximize Savings

Coordinate with the Homestead Excess Property Tax Credit

West Virginia also offers a refundable Homestead Excess Property Tax Credit through the state income tax return (Schedule HEPTC). File your state income tax return even if no tax is owed to claim additional relief when property tax exceeds 4% of income.

Appeal assessed value

Ensure your assessed value accurately reflects your home’s condition. File a protest with the county board of equalization each February if you believe the assessment is too high. A lower assessment maximizes the relative value of the exemption.

Explore county supplemental exemptions

Ask your assessor about local programs like the senior citizen additional exemption or low-income supplemental credit. Provide income documentation early to avoid missing deadlines.

Plan for inheritance

If you intend to transfer the home to heirs, consider a transfer-on-death deed or life estate so the exemption remains in place for the surviving spouse or qualifying heir. Ensure the new owner reapplies if required.

Combine with utility assistance

Use savings from the homestead exemption to meet eligibility thresholds for programs like the Low Income Energy Assistance Program (LIEAP) or weatherization services. Document property tax reductions when applying for these programs.

Troubleshooting and Appeals

• Missed deadline: If you miss the December 1 deadline, contact the assessor immediately. Some counties allow late filing for good cause before January 1 with county commission approval.
• Application denial: You may appeal to the county commission or directly to the circuit court. Provide evidence of age, disability, and residency. Legal aid organizations often assist with appeals at no cost.
• Residency disputes: If you spend winters out of state, keep utility bills, medical records, and voter documentation proving West Virginia remains your domicile.
• Disability verification delays: If Social Security takes too long to confirm disability, submit physician certification with detailed diagnosis and prognosis. Follow up with SSA documentation once available.
• Assessment changes after approval: If the assessor reclassifies the property (e.g., part rental), you may lose the exemption. Provide documentation showing the home remains primarily your residence.

Example Scenarios

• Senior couple in Kanawha County: George and Linda, both 70, own a home assessed at $55,000. The exemption removes $20,000, reducing their tax bill by about $600 annually. They also qualify for the county’s supplemental $10,000 exemption due to $32,000 household income, saving another $300.
• Disabled homeowner in Monongalia County: Carla, 58, receives Social Security Disability Insurance. She provides her SSA award letter and applies for the homestead exemption on her $70,000 assessed home, lowering taxes by $700.
• Surviving spouse in Raleigh County: After her husband passes away, Mary, age 63, continues living in their home. Because she is over 62, she retains the exemption without reapplying. She files Schedule HEPTC with her state income tax return to claim additional refundable credit.

Resources

• West Virginia State Tax Department: tax.wv.gov/PropertyTax for forms and county contact links.
• County Assessor Offices: Provide applications, deadlines, and supplemental program information.
• West Virginia Senior Legal Aid: Offers free legal advice to seniors on property tax relief and appeals.
• Aging & Disability Resource Centers: Assist with benefit applications and connect homeowners to home repair programs.
• Volunteer Income Tax Assistance (VITA): Helps prepare state returns to claim the Homestead Excess Property Tax Credit.

Frequently Asked Questions

Do I need to reapply each year? No. Once approved, the exemption continues automatically. However, you must notify the assessor if you move, sell the home, or no longer qualify.

Can multiple owners qualify? If multiple owners live in the home and meet age or disability requirements, only one exemption applies per home, but any qualified owner can claim it.

Does the exemption apply to farmland? Only the residence and up to one acre surrounding it qualify. Additional acreage is taxed at regular rates unless part of a farm-use valuation.

What if I own property in another state? As long as the West Virginia home is your primary residence and you meet residency requirements, owning other property does not disqualify you. However, you cannot claim homestead exemptions in multiple states simultaneously.

Is the exemption retroactive? No. The exemption applies prospectively to future tax bills. File as soon as you become eligible to maximize savings.

By filing on time, maintaining residency documentation, and pairing the homestead exemption with assessment appeals and state income tax credits, West Virginia homeowners can significantly reduce property tax burdens and protect their long-term housing stability.