Household Goods And Personal Effects

29.1. Household goods and personal effects if not held or used for profit are exempt from ad valorem property taxation. W. Va. Const. Art. X, §1b.

29.2. Household goods to the value of two hundred dollars ($200.00), if used for profit, are exempt from ad valorem property taxation.

29.3. Household goods, if used for profit, shall be valued at current market value.

29.4. Household goods in excess of the value of two hundred dollars ($200.00), when held or used for profit, shall be valued at current market value.