VA Loan Questions prerequisite for first time home buyer?

I need some info here. I know if I can find a multitude of assumptions about the loan and the VA has been consulted. I had my house for about 2 years and I am ready to move. My friend expects to my mortgage (reducing costs). My only question is whether he has read the first time home buyer tax credit and get your 8k? Or because it is the assumption of a loan, it is not considered a first time home buyer?
I’m not sure I understand how it works …. I’m looking for is: I have a mortgage on my house was estimated at about 62,000,110,000 … I want to refinance 95000 (3000.00 on documents and fees for a )……. 30,000 cahs So, how the work other than a loan, for example? What should I look for reasonable payment?

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