Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption


West Virginia



Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



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


Characteristics of Eligible Property

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

Eligibility Criteria




Principal Residence

Other Criteria

Description of Eligibility Criteria

An individual must be a resident of the state for at least 2 years and have lived at your homestead for at least 6 months prior to the tax year, and 65 years or older, or be certified as being permanently and totally disabled. Property involved must be occupied by owner and retained for noncommercial purposes. Application is made to the county assessor's office before 1 December. You do not have to apply again unless there is a change in your status or residence.

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



W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2021)
Source Constitution: 
W. Va. Const. Art. X §1b
Monongalia County Assessor's Office, Application for Homestead Exemption $20,000 Assessed Valuation (2017)
[ Accessed 04/24/2022]
View Archived Source

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