West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-03 - Exemption Of property from ad valorem property taxation
Section 110-3-29 - Household Goods And Personal Effects
Universal Citation: 110 WV Code of State Rules 110-3-29
Current through Register Vol. XLI, No. 38, September 20, 2024
29.1. Household goods and personal effects if not held or used for profit are exempt from ad valorem property taxation. W. Va. Const. Art. X, '1b.
29.2. Household goods to the value of two hundred dollars ($200.00), if used for profit, are exempt from ad valorem property taxation.
29.3. Household goods, if used for profit, shall be valued at current market value.
29.4. Household goods in excess of the value of two hundred dollars ($200.00), when held or used for profit, shall be valued at current market value.
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