MARTINSBURG, W.Va. (June 25, 2024) – The State of West Virginia and County of Berkeley provides that an exemption from ad valorem property taxes shall be allowed for the first twenty (20) thousand dollars of assessed value of a homestead that is used and occupied by the owner thereof exclusively for residential purposes, when such owner is sixty-five (65) years of age or older or is certified as being permanently and totally disabled. Only one exemption shall be allowed for each homestead regardless of the number of qualified owners residing therein. This exemption shall attach to the homestead occupied by the qualified owner on the July 1st assessment date and shall be applicable to taxes for the following tax year. An exemption shall not be transferred to another homestead until the following July 1st. If the homestead of an owner qualified under this article is transferred by deed, will or otherwise, the twenty (20) thousand dollars exemption shall be removed from the property on the next July 1st assessment date unless the new owner qualifies for the exemption.
- Eligibility: Applicants must be at least sixty-five (65) years old by July 1st of the relevant tax year or be 100% permanently and totally disabled with a doctor’s letter or disability award letter.
- Application Period: New applicants can file between July 1st and December 1st annually.
- Residency Requirement: Applicants must have resided in West Virginia for two consecutive years before July 1st of the relevant tax year and must not claim a similar exemption elsewhere.
- Documentation: A valid West Virginia Driver’s License or Voter’s Registration Card is required.
- Mobile Homes: Those who own and occupy a mobile home may qualify, even if the land is owned by someone else.
Only ONE exemption is permitted per homestead, regardless of the number of owners.
Additionally, senior citizens may qualify for the Senior Citizens Tax Credit. For more information, contact the State Tax Department at (304) 558-3333 or (800) 982-8297.
Stay informed and make sure to apply within the designated period to take advantage of these tax benefits.