The Soldiers and Sailors Civil Relief Act of 1940and Executive Order 9-88 (W. Va. Code 11-5-1) allows a taxpayer, who is an active duty member of any branch of the United States Military Service, to receive tax-exempt status on personal property owned during the current assessment period.
There are certain criteria that, if met, will determine if the tax-payer qualifies for the exemption. It is the policy of the Mercer County Assessor’s Office to verify military enlistment by presenting a current copy of the taxpayers deployment orders. These deployment orders should be dated as close to the assessment period as possible. If the taxpayers available orders reflect an extended time of enlistment, the dates on the orders should be made plainly visible and explained by the taxpayer. Deployment orders are to to presented each year unless otherwise arranged with the Assessor’s Office.
The assessment period begins on July 1st of any year and runs through October 1st of the same years. If a taxpayer’s assessment is returned to the Assessor’s Office by mail, a legible copy of the current deployment orders must be enclosed with the assessment form. The Assessor’s Office keeps these documents on file and are treated with confidentiality.
West Virginia Resident stationed out of state - ONE vehicle exempt.
West Virginia Resident stationed in West Virginia - NO vehicles exempt.
Non-Resident stationed in West Virginia - ALL Personal Property exempt.
If the active military taxpayer has only a leased vehicle then there will be NO exemption.