Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption

State

West Virginia

Year

2016

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Exemption

Benefit

The program exempts the first $20,000 from ad valorem property taxes for senior citizens or disabled homeowners.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type

Residential

Characteristics of Eligible Property

Only residential property, including mobile or manufactured home, is eligible for this program.

Eligibility Criteria

Age

Disability

Homeowner

Other Criteria

Description of Eligibility Criteria

An individual must be a resident of the state for at least two years prior to the tax year, and 65 years or older, or be certified as being permanently and totally disabled.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Record ID

WV101_RR16

Footnotes

Sources

W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2016)
Source Constitution: 
W. Va. Const. Art. X §1b

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