State
West Virginia
Year
2010
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
Description of State Funding for Tax Loss
The state statute is silent on this.
Record ID
WV101_RR10
Footnotes
Sources
W. Va. Code § 11-6B-1 ~ § 11-6B-12 (in effect for 2010)
W. Va. Const. Art. X §1-b