Exemptions

HOMESTEAD EXEMPTION
This exemption applies to people who are age 65 or older You can sign up when you are 64 if you'll be 65 by the following July 1. This exemption applies to the homes people actually live in. The applicant's name must be on the property and it must be their residence. We can sign people up between July lst. and Dec. 1st each year.. There is a two year residence requirement for people moving in from out of state. Taxpayers must apply in the assessors office and they only have to sign up one time, unless they change their residence. This exempts $20,000 of assessed value.

DISABILITY EXEMPTION
This exemption is similar to the homestead exemption except that it is not based on age. The owner of the property must be totally and permanently disabled. Proof of disability, such as an award's letter or doctor's letter must be presented to our office when the application is filed. It also exempts $20,000 of assessed value.

MANAGED TIMBERLAND
This exemption is a tax incentive program whose contract is due to the State of WV by July 1 of each year. It is designed for people who want to manage their woodland. Forms and information for the program are available in the assessors office. The Division of Forestry and State Tax Department determine the value of managed timberland tracts. It is actually a contract that is entered into with the Division of Forestry and reduces the price per acre on woodland.

FARM USE
Farm tracts that produce at least $1,000 of agricultural products qualify for the farm use exemption. People who have applied for the exemption in the previous years will be mailed their application. The application for this has to be filed each year by Sept 1st. This program reduces the price per acre on land listed as farmland, such as pasture and tillable.

SHEEP AND GOAT PROGRAM
This passed during the 2004 legislative session and it allows assessors to collect $1.00 per bead on all breeding age sheep and goats. The money is deposited into a special account designated Integrated Predation Management Fund, which will be used solely to enter into a cooperative service agreement with the US Dept of Agriculture to expand the coyote control program. Farmers can pay the $1.00 per head at the time of their assessment and if the farmer has a sheep or goat at killed by a coyote, he can contact the Dept. of Agriculture and have the coyote trapped and killed