Tax relief and valuation review
A homestead exemption, senior-relief program, or valuation protest can change the amount a homeowner owes—but only if the filing reaches the right local office in the correct window. Use the verified county guidance below as your working checklist, then confirm the current form and deadline with Boone County Assessor's Office.
Relief programs
The filing guidance for this county is: December 1, 2026 — Boone County states applications must be made by December 1 following the July 1 assessment date. Use the official form or application channel, provide the residence and ownership documentation requested, and keep a copy of the submission.
Open homestead applicationWest Virginia homestead exemption: an owner age 65 or older or permanently and totally disabled, who satisfies the statutory residency and owner-occupied-primary-residence requirements, may deduct the first $20,000 of assessed homestead value. Eligible lower-income seniors may also claim the West Virginia Senior Citizens Tax Credit after paying property tax and filing the required state tax forms; income limits and current forms are administered by the WV Tax Division.
No local annual valuation cap was published. West Virginia property is generally classified and assessed at 60% of fair market value (Class II owner-occupied residential; Classes III/IV other property), with levy rates set by the authorized levying bodies. The $20,000 homestead exemption is a deduction from assessed value for eligible owners, not a valuation-growth cap.
Appealing an assessment
Use the valuation notice and the county’s published protest guidance to determine the last day to file. Do not assume the payment deadline controls the appeal.
Gather comparable sales, photographs, repair records, appraisal evidence, property characteristics, and any documentation that explains why the assessed value is incorrect.
Submit through the official channel, save the confirmation, and attend the board or review hearing if one is scheduled. An appraiser or attorney can help evaluate evidence when the value or stakes are substantial.
The verified protest guidance for this county is: January 2026 informal review by the Assessor; Boone County's Board of Equalization and Review meets during February 2026 to hear value appeals, with appointments required. Appeals of a denied homestead application must be made to the county commission within 30 days of denial notice. If the language is not a specific calendar date, contact the office promptly for the current notice and board-review schedule.