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ValuationProperty_taxMEDIUM

Margaret is a 67-year-old homeowner in Monongalia County, West Virginia. Her primary residence has an appraised fair market value of $180,000. She asks her real estate agent whether she qualifies for West Virginia's homestead exemption and, if so, how it works. Which of the following statements most accurately describes the WV homestead exemption as it applies to Margaret?

Correct Answer

A) Margaret qualifies because she is 65 or older, and the exemption reduces the assessed value of her primary residence by $20,000 for property tax purposes.

West Virginia's homestead exemption is available to homeowners who are 65 years of age or older, or who are permanently and totally disabled. Margaret, at age 67, meets the age requirement. The exemption reduces the assessed value of her primary residence by $20,000 for property tax purposes — not the appraised value, and not by $50,000. This is a WV-specific rule that is narrower than homestead protections in many other states.

Answer Options
A
Margaret qualifies because she is 65 or older, and the exemption reduces the assessed value of her primary residence by $20,000 for property tax purposes.
B
Margaret qualifies because she is a primary-residence owner, and the exemption reduces her appraised fair market value by $20,000 before any assessment is calculated.
C
Margaret does not qualify unless she is also permanently and totally disabled, as age alone is insufficient for the WV homestead exemption.
D
Margaret qualifies because she is 65 or older, and the exemption eliminates all property taxes on the first $50,000 of her home's appraised value.

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Related Topics & Key Terms

Key Terms:

homestead_exemptionproperty_taxsenior_exemptionassessed_valueeligibility
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