West Virginia · Through as of 2026-10-13; contains at least the enactments of the 2026 Regular Session (newest effective date 2027-07-01)

W. Va. Code § 11-6B-7: Property tax books.

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Where this section sits in the code

CHAPTER 11. TAXATION.
ARTICLE 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.

Collected 2026-10-18T02:52:09Z. Source file · JSON

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