(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.
Structure West Virginia Code
Article 6B. Homestead Property Tax Exemption
§11-6B-3. Twenty Thousand Dollar Homestead Exemption Allowed
§11-6B-4. Claim for Exemption; Renewals; Waiver of Exemption
§11-6B-5. Determination; Notice of Denial of Claim or Exemption
§11-6B-9. Forms, Instructions and Regulations