Property Tax Exemptions

Below is a representative, nonexclusive list of property that may be exempt from property tax:

• The first $20,000 of assessed value of owner-occupied residential property owned by a person age 65 or older or by a person who is permanently and totally disabled is exempt.
• Household goods and personal effects not used for commercial purposes.
• Agriculture tangible personal property including livestock and the products of agriculture while owned by the producer
• Certain government-owned property.
• Property of IRC § 501(c)(3) organizations that is used exclusively for charitable purposes and not held or leased out for profit.
• Property used for divine worship, and parsonages including the household goods pertaining thereto.
• Property belonging to, or held in trust for, colleges, seminaries academies and free schools, if used for educational, literary or scientific purposes.
• Property belonging to, or held in trust for, colleges or universities located in West Virginia, or any public or private nonprofit foundation or corporation which receives contributions exclusively for such college or university used for educational purposes.