The Homestead Exemption is a tax relief measure that provides for a reduction in the real property assessment of those who qualify.
What it does is exempts the first $20,000 in value for those who are age 65 or older on or before June 30th, next year, or who is permanently and totally disabled; and who owns a homestead that is used and occupied exclusively for their own residential purposes.
How do I get the Homestead Exemption?
Passed by the voters in 1981 and adopted by the Legislature, the Homestead Exemption enables many West Virginians to enjoy a reduction in their real property taxes. But to qualify, you must first apply. To apply, you must bring proof of age or if you are applying based on a permanent and total disability, proof of the disability to the Assessor’s office before December 1st. If you do not file by this deadline, you must wait until next year to apply.
You must have lived at your homestead for at least 6 months and must have been a resident of West Virginia for the 2 years prior to your application. The Assessor will review your application, and if everything is in order, you will receive a reduction of up to $20,000 from the assessed value of your home.
Once you receive the Homestead Exemption, you don’t have to apply again unless there is a change in your status or residence. The exemption carries over from year to year.
What is a Homestead?
A “Homestead” is a single family residential house, including a mobile, manufactured or modular home, and the land surrounding it, or a mobile, manufactured or modular home regardless of whether it is on owned or leased land.
Can I apply my Homestead Exemption to other property?
No, the Homestead Exemption only applies to your Class 2 residence only. If the exemption is greater than the assessed value of your home, you cannot apply the remaining amount to the other property. Also you are only entitled to one exemption. If you have property somewhere else that is homestead exempt, you cannot get the exemption in Kanawha County.
When and where do I file?
You can file for the Homestead Exemption at the Kanawha County Assessor’s Office at the Courthouse in Charleston. If you are unable to come to the Courthouse, please call and a Deputy Assessor will gladly come to your house and assist you with the application.
The deadline for filing for the Homestead Exemption for the upcoming tax year is December 1st. This deadline is statutory and by state law, the Assessor has no authority to extend it.
NOTE: The Homestead Exemption is not based on your income. The Senior Citizens Tax Credit (W.Va. Code §11-21-21.) THIS IS HANDLED BY THE STATE TAX DEPARTMENT.