Assessor

Homestead Exemption and Farm Use

   Homestead Exemption
If you are 65 years or older, or are permanently and totally disabled, you may file for Homestead Exemption. Homestead Exemption allows for a $20,000 exemption of the assessed value of owner-occupied property. The applicant must have occupied the property for more than six months prior to the date of application and have been a resident of West Virginia for the two consecutive tax years prior to the tax year of application. Homestead Exemption is continuous, meaning the eligible taxpayer does not need to reapply every year, unless for a mobile home classified as personal property. Proof of age or proof of permanent and total disability are required. Homestead Exemption forms are available online or in the Assessor’s Office and are due December 1.

Farm Use Vehicles
West Virginia State law provides that farmers may drive farm use vehicles on the highway. These farm use vehicles do not have to be licensed but the following provisions must be met:
1. The vehicle may be only used on the highway for agricultural purposes and only from one farm, which is owned or leased by the vehicle owner, to another farm, regardless of whether or not the tracts adjoin. Provided the distance between the tracts not exceed 25 miles, or for the purpose of taking it or other fixtures attached, to and from a repair shop for repairs. This exemption also applies to any trailer attached to such a vehicle.
These vehicles may also be used to take agricultural products to market providing the distance does not exceed 25 miles and such use is seasonal.
2. These vehicles may only be used on the highway between sunrise and sunset.
3. The vehicle must have the words “FARM USE” affixed to both sides in ten inch letters.
4. Any vehicle which would be subject to registration as a Class A or Class B vehicle, if not exempt, must display a farm use exemption certificate on the lower driver’s side of the windshield.
This exemption certificate sticker must be obtained annually, September 1, from the assessor for a two dollar fee.
5. The vehicle must be road safe.
6. The vehicle must be covered by insurance.

Taken from West Virginia Farm Bureau NEWS.

Homestead/Disability Exemption Form (PDF) (Must be signed and submitted with proof of age or total permanent disability.)