West Virginia Statutes

§ 11-6B-7 — Property tax books

West Virginia·Ch. 11 TAXATION·Art. 6B HOMESTEAD PROPERTY TAX EXEMPTION
(a)Property book entry. -- The exemption of the first $20,000 of assessed value shall be shown on the property books as a deduction from the total assessed value of the homestead.
(b)Levy; statement to homestead owner. -- When the $20,000 exemption is greater than the total assessed value of the eligible homestead, no taxes shall be levied. The sheriff shall issue a statement to the owner showing that no taxes are due.

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Legislative History

2025 Reg. Sess., SB724; 1981 Reg. Sess., SB670

Nearby Sections

15
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