W. Va. Code § 11-25 § 11-25-5
Proof of claim; landlord's cooperation required; relief limited to one claimant per homestead per year.
Operative Text
Every claimant who is a homestead owner shall supply to the State Tax Commissioner, in support of his claim, reasonable proof of property taxes paid, information as to the size and nature of the property claimed as the homestead and a statement that the real property taxes thereon have been paid by him and that there are no delinquent real property taxes on the homestead. Every claimant who is a homestead renter shall supply to the State Tax Commissioner, in support of his claim, reasonable proof, as required by the State Tax Commissioner, of rent paid and the name and address of the owner or managing agent of the property rented. The claimant's landlord shall at the claimant's request sign a statement setting forth the gross rent paid by the claimant for the particular calendar year. Any landlord who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required by the claimant in order to file a timely claim, shall for each such violation be guilty of a misdemeanor, and, upon conviction thereof, shall be fined an amount not exceeding $50. Only one claimant for a homestead for a calendar year shall be entitled to relief under this article.
West Virginia Code § 11-25-5 establishes the documentation requirements for elderly homeowners and renters seeking property tax relief, and places a specific cooperation duty on landlords. Homeowner claimants must provide proof of taxes paid and a statement that no delinquent taxes exist on the property, while renter claimants must supply proof of rent paid along with their landlord's name and address. Landlords are legally required to sign a rent statement upon a tenant's request, and willfully providing false information or refusing to furnish the statement is a misdemeanor offense. Only one person may claim tax relief for a given homestead in any single calendar year.
Plain English — not legal advice.
Under § 11-25-5, a compliant property owner or managing agent responds promptly when an eligible tenant requests a signed statement of gross rent paid for a given calendar year. Operators generally keep accurate rent-payment records so that such statements can be furnished accurately and on time, since willfully providing false information or failing to furnish the statement at all constitutes a misdemeanor punishable by a fine of up to $50 per violation. Maintaining organized lease and payment documentation for each calendar year is a standard practice that supports compliance with this provision.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
Section 11-25-5 gives renters who are filing for elderly homestead tax relief the right to request a signed statement from their landlord confirming the gross rent paid during the relevant calendar year. If a landlord willfully refuses to provide that statement or furnishes a false one, the law treats that conduct as a misdemeanor, which may be relevant if a claimant needs to explain a filing delay to the State Tax Commissioner. Tenants who encounter difficulty obtaining the required landlord statement may wish to consult a tenant-rights organization or contact the State Tax Commissioner's office for guidance on acceptable alternative proof under this article.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated October 26, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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