Raleigh County Assessor: Homestead Exemption and the disabled veteran tax credit

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 Raleigh County Assessor, Linda Sumner, takes the applications at 215 Main Street, Beckley - real estate desk (304) 255-9120, office open 8:30 a.m. to 4:30 p.m. through lunch, email [email protected]. New applicants file between July 1 and December 1; the disability route needs a doctor's letter or "the letter received awarding the applicant their disability status", and a VA award letter is such a letter; a West Virginia ID is required to sign up. The credit the assessor fronts. The assessor's own homepage links the Tax Division's Disabled Veteran Real Property Tax Credit publication, TSD 455: for "Honorably discharged veterans from any branch of the U.S Armed Services who are considered 90-100% disabled by the Department of Veterans Affairs", a credit against the property tax on the homestead, available since January 1, 2024, with "the first half of the assessment must be paid before October 1 and the second half before April 1". That payment timing matters - the credit reaches taxes actually paid, so both halves must be paid on time to capture the year. The State entry carries the statutory frame; the assessor's link is the local signpost. Two more county angles. The assessor's active-duty page carries Executive Order 9-88, the one-vehicle exemption for a service member stationed outside West Virginia on presentation of orders. And a refused homestead application is appealable: the county commission sits in review of the assessor's decisions, as its own June 2026 minutes show it doing.