$20,000 Homestead Exemption for Permanently and Totally Disabled Owners
West Virginia exempts the first $20,000 of a home's assessed value from property tax when the owner lives there and is 65 or older or is certified as permanently and totally disabled.
- Who qualifies
- Rating: No disability rating needed. Owner must have been or will be a resident of West Virginia for the two consecutive calendar years preceding the tax year, and may not receive a similar exemption in another state.
- How to apply
- The exemption attaches to the homestead occupied by the qualified owner on the July 1 assessment date and applies to taxes for the following tax year. Apply with your County Assessor's Office.
Last checked September 28, 2026.
