W. Va. Code R. § 110-21B-5

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

Section 110-21B-5 - Determination of Eligibility

5.1. The Commissioner shall, using the information entered into the System by the assessor, annually determine the taxpayers that have qualified for the homestead exemption.

5.1.1. The Commissioner shall also determine the amount of the tax credit available to the respective taxpayers. The amount of the tax credit shall be based upon the information in the System.