{"data":{"id":"us-wv/w.-va.-code-11-6b-7","jurisdiction":"us-wv","citation":"W. Va. Code § 11-6B-7","heading":"Property tax books.","body":"(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.\n(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.","path":["CHAPTER 11. TAXATION.","ARTICLE 6B. HOMESTEAD PROPERTY TAX EXEMPTION."],"source_url":"https://code.wvlegislature.gov/11-6B-7/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:23Z","sha256":"208924b11e4fadf7fde38719ae8f34ea9d295efb8d788d0bd2b35c02d6b593e5","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-6b-6","next":"us-wv/w.-va.-code-11-6b-8"},"notice":"GroundRules: Original legal text. Not legal advice."}