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 and disabled homeowners.

How is Benefit Disbursed

Exemption from assessed value

Eligible Property Type


Characteristics of Eligible Property

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

Eligibility Criteria




Principal Residence

Other Criteria

Description of Eligibility Criteria

Applicants must have been residents of the state for at least 2 years, lived at their homestead for at least 6 months prior to the tax year, and own and occupy the property and retain it for noncommercial purposes. They must also be 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



Taxpayers must apply to the county assessor's office before 1 December. Reapplication is not required unless there is a change in status or residence.


W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2022)
Source Constitution: 
W. Va. Const. Art. X §1b
Monongalia County Assessor's Office, Application for Homestead Exemption $20,000 Assessed Valuation (2017)
[ Accessed 12/01/2023]
View Archived Source
Fayette County, West Virginia, Homestead Exemption
[ Accessed 12/01/2023]
View Archived Source

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