W. Va. Code R. § 110-21B-4

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-21B-4 - Qualification for Homestead Exemption

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.

W. Va. Code R. § 110-21B-4