Harrison County Assessor: Homestead Exemption intake

The exemption is the State's, under Code 11-6B-3: the first twenty thousand dollars of assessed value off the property tax of an owner-occupied homestead for an owner sixty-five or older or certified permanently and totally disabled. The Harrison County Assessor's office is at 229 S. Third Street, Clarksburg WV 26301, phone (304) 624-8510, Monday to Friday 8 a.m. to 4 p.m. The county's own statement of the claim. New applicants file between July 1 and December 1. The age route turns on being sixty-five "by July 1st of the relevant tax year", with the county working the example: turn sixty-five between July 1, 2026 and June 30, 2027 and you apply in the 2026 window for the 2027 tax year. The disability route needs "a doctor's letter to state applicant is permanently and totally disabled or the letter received awarding the applicant their disability status" - Code 11-6B-4(b)(5) makes a written VA certification one of the accepted forms, so a VA award letter works. The applicant must be an owner and occupant, two consecutive years a West Virginia resident, and must sign the oath against a similar exemption elsewhere; the county adds that a mobile home can qualify even if someone else owns the land under it. Online filing runs through the state SmartFile portal. The statute's military carve-out applies as everywhere in West Virginia: a service member who kept the state as home of record and returns on retirement or on separation for permanent and total disability is deemed to satisfy the two-year residency test, Code 11-6B-3(a), which the county's page does not mention. A refused application is appealable to the county commission, as its own minutes show it sitting on homestead decisions.