KEYSER, W.Va. - The Dec. 1 deadline to file for the Homestead or disability exemption for tax year 2008 has been extended to Monday because Dec. 1 falls on a Saturday.

Proof of the owner's age must be provided. Property owners must reach the age of 65 by June 30, 2008, to apply for the exemption for 2008. They must have been a resident of the state for two years, having resided on the same property for six consecutive months prior to making application.

To be eligible for the disability exemption, the owner must furnish proof of total disability as of July 1, 2007, to receive the exemption for 2008. The residence requirements also apply.

Property owners who have applied for either of the exemptions previously do not need to apply again.

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