An exemption from real estate taxes shall be allowed for the first $20,000 of assessed value. All new applicants must file between July 1st and December 1st of each year. Applicant's eligibility will be approved upon meeting the following requirements:
(Homestead Property Tax Exemption, WV Code Chapter 11, Article 6B, Code Reference)

The applicant must be 65 years of age or older by July 1st of the relevant tax year. You must bring either a valid West Virginia Driver's license or Voter's Registration Card with you in order to sign up for Homestead Exemption.
To qualify for the Homestead Exemption, the applicant MUST be born ON OR BEFORE July 1st, 1960.
To qualify for the Homestead Exemption based on disability, applicant must have a doctor's letter stating that the applicant is 100% permanently and totally disabled, or a letter awarding the applicant their disability status.
Applicant can only apply for the Homestead Exemption for their PRIMARY residence.
Applicant must have been a resident of West Virginia for two (2) consecutive years preceding July 1st of the relevant tax year. Applicant must also sign an oath stating that they do not receive a similar exemption in another state or county.

If an applicant owns and occupies a mobile home, he or she MAY qualify for the Homestead Exemption on that mobile home, even if someone else owns the land on which it sits.
Only one exemption shall be allowed for each Homestead used and occupied by the owner thereof, regardless of the number of owners residing therein.