W. Va. Const. art. VI, § 48

Homestead exemption. Any husband or parent, residing in this state, or the infant children of deceased parents, may hold a homestead of the value of five thousand dollars, and personal property to the value of one thousand dollars, exempt from forced sale, subject to such regulations as shall be prescribed by law: Provided, That such homestead exemption shall in nowise affect debts or liabilities existing at the time of the adoption of this constitution and the increases in such homestead exemption provided by this amendment shall in nowise affect debts or liabilities existing at the time of the ratification of such amendment: Provided, however, That no property shall be exempt from sale for taxes due thereon, or for the payment of purchase money due upon said property, or for debts contracted for the erection of improvements thereon.