Your county assessor decides the homestead exemption; you apply at the assessor's office in the county where the home is. The income-tax credits (senior, excess property tax, disabled veteran) are claimed on your West Virginia personal income tax return with the State Tax Division.
The office that handles property in each West Virginia county, with its phone number. In some places another office takes exemption applications; the “Where to apply” box above says which.
Homestead Exemption (age 65 or older, or permanently and totally disabled)
The first $20,000 of your home's assessed value is exempt from property tax.
Who qualifies
You own the home and use it only as your residence, and you are 65 or older or certified permanently and totally disabled. You must have lived in West Virginia for the two calendar years before the tax year, and you cannot get a similar exemption in another state. Moving in with family or into a nursing home because of illness does not count as moving.
How to apply
File a claim with your county assessor, with a sworn statement that you do not get a similar exemption in another state. Bring proof of age (65+) or, for disability, one of: a West Virginia doctor's certification of permanent and total disability, a Social Security letter showing current permanent and total disability benefits, or another proof listed in the law.
Deadline
Apply on or before December 1 following the July 1 assessment date; it applies to taxes for the next tax year. If you miss December 1, you lose the exemption for that tax year.
Renewal
One-time for seniors (refile only if you move). Disabled owners file once and sign a promise to tell the assessor within 30 days if they stop qualifying.
A refundable state income tax credit equal to the property tax you paid on up to the first $20,000 of taxable assessed value of your home (the value left after the homestead exemption). Credits under $10 are not paid.
Who qualifies
Homeowners who get the $20,000 homestead exemption and have low income: federal adjusted gross income at or below 150% of the federal poverty guideline for the household size. Not available if you owe federal alternative minimum tax.
Income limit
Federal AGI at or below 150% of the federal poverty guideline for the year the property tax was paid
How to apply
Claim it on your West Virginia personal income tax return (Form IT-140) for the year you paid the tax.
Deadline
With your income tax return; a refund claim can be filed within three years after the return's due date.
A refundable state income tax credit for the property tax on your home that is more than 4% of your gross household income (after subtracting any Senior Citizens' Tax Credit), up to $1,000 a year.
Who qualifies
Low-income homeowners of any age who live in their home in West Virginia. Every owner of the home must meet the low-income test, and you cannot claim it if you must pay the federal alternative minimum tax.
Income limit
Federal AGI at or below 300% of the federal poverty guideline for the household size
How to apply
Claim it on your West Virginia personal income tax return.
Deadline
Claim it on your West Virginia income tax return; the law says the claim must be filed within 12 months after you pay the real property tax on the home. Law: W. Va. Code §11-21-23(c)
A refundable state income tax credit equal to all the property tax you paid on time on your home during the year, so in effect your home's property tax comes back to you.
Who qualifies
An honorably discharged veteran rated by the VA at 90% or more service-connected disability, or who meets the VA's individual unemployability rules (W. Va. Code §11-13MM-2(b)(3)). The Tax Division's guide TSD 455 describes eligible veterans as '90-100% permanently and totally disabled', but the statute does not require a permanent and total rating. The home must be used only as a residence; TSD 455 says the owner must have used or occupied it for at least 6 months. The unremarried surviving spouse of a veteran who already received the credit keeps it until death or remarriage, and only while the home is not sold. You cannot also take the Senior Citizens' or Excess Property Tax credits in the same year.
How to apply
File Schedule DV-1 with your West Virginia income tax return (Form IT-140, line 21B), with your property tax receipts and your VA disability rating letter.
West Virginia has no homestead exemption for owners under 65 unless they are permanently and totally disabled.
Disabled veterans rated 90% or more effectively get their whole home property tax back through an income tax credit, but only if they pay the tax on time.
The homestead exemption must be claimed by December 1; a late claim waives it for the next tax year.
Savings estimate for West Virginia
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for West Virginia
Answer a few questions to see which property tax breaks may fit you.
Document checklist for West Virginia
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in West Virginia
Is there a homestead exemption in West Virginia?
Our research found no general homestead exemption that every West Virginia homeowner can claim. West Virginia does have the breaks listed on this page, for example for seniors, veterans or people with disabilities.
Are there property tax breaks for seniors in West Virginia?
Homestead Exemption (age 65 or older, or permanently and totally disabled): The first $20,000 of your home's assessed value is exempt from property tax.
Do disabled veterans get a property tax exemption in West Virginia?
Disabled Veteran Real Property Tax Credit: A refundable state income tax credit equal to all the property tax you paid on time on your home during the year, so in effect your home's property tax comes back to you.
Where do I apply for property tax exemptions in West Virginia?
Your county assessor decides the homestead exemption; you apply at the assessor's office in the county where the home is. The income-tax credits (senior, excess property tax, disabled veteran) are claimed on your West Virginia personal income tax return with the State Tax Division.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.