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. Persons who are 65 years of age or older, or permanently and totally disabled, are entitled to an exemption from property taxes on the first $20,000 of assessed value on their owner-occupied residence.  A homeowner who is living with family members or in a nursing home or other facility as a result of illness, accident, or infirmity of old age may retain a homestead exemption and Class II property designation as long as property is not used for commercial purposes or becomes a residence of any other individual. 

Persons wishing to apply for the exemption must do so between July 1st and December 1st in order for the exemption to take effect on the following tax bill.  If you turn 65 before July 1st, you can apply between July 1st and December 1st of the year before your 65th birthday. If you do not apply by the December 1st deadline, you must wait until the next year to apply.


Eligibility Requirements

  • You must have lived at your homestead for at least six (6) months.
  • You must have been a resident of West Virginia for the 2 consecutive calendar years prior to your application.
  • You must be 65 years of age on or before June 30th of the next year.  Proof of age will be required (Valid WV driver's license, birth certificate, etc.)
  • Permanently and totally disabled and not gainfully employed.  (Your award letter from the Social Security or Veterans Administration, etc. will be required)
  • Your name must appear on your deed to your real estate or title to your mobile home.
  • You are not receiving homestead exemption in another county or state. 

Here are some additional things to note about homestead exemption: 

  • If you are 65 or older, there is no need to re-file for the exemption unless you move to a new home.
  • If you are disabled, you must notify the assessor within 30 days if you are no longer disabled.
  • SENIOR CITIZENS TAX CREDIT IS NOT HANDLED BY THE ASSESSOR. 

How to Apply

To apply for homestead exemption, you must bring the required documents (listed above) to our office and apply in person.  We are not able to take applications over the phone or online at this time. 

If you have any questions or need additional information, you can contact our Real Estate Office at (304) 574-4240.


Homestead Clinics

Every year, Assessor Eddie Young makes a scheduled visit to many areas around Fayette County for your convenience in applying for homestead exemption, paying dog taxes, filling out assessment sheet, or to answer any questions that you may have regarding tax assessment.  See the link below for this year's schedule.

2015 Homestead Clinic Schedule