West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21B - Citizen Tax Credit for Property Taxes Paid
Section 110-21B-4 - Qualification for Homestead Exemption

Universal Citation: 110 WV Code of State Rules 110-21B-4

Current through Register Vol. XLI, No. 38, September 20, 2024

4.1. The determination as to whether a property owner qualifies for the homestead exemption shall be made by the assessor of the county in which the property owner resides. When an owner is qualified, the homestead exemption attaches to the homestead occupied by the qualified owner.

4.2. If the property owner qualifies for the homestead exemption, the assessor shall enter the following information about the qualifying property into the System

4.2.1. The name and address of the owner;

4.2.2. The county identifier for the county in which the property is located;

4.2.3. The tax district identifier for the tax district in which the property is located;

4.2.4. The map number where the property may be found;

4.2.5. The parcel number for the property;

4.2.6. The assessed value of the property after application of the homestead exemption; and

4.2.7. The gross property tax on the property after application of the homestead exemption.

4.3. The assessor shall maintain the information required in subsection 4.2 of this rule.

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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