Question 1

What is the homestead exemption in West Virginia?

Accepted Answer

West Virginia's Homestead Exemption exempts the first $20,000 of assessed value of a homestead owned by a person who is 65 or older or certified permanently and totally disabled. The homestead must be used and occupied by the owner exclusively for residential purposes, and only one exemption is allowed per homestead. The owner must have been a West Virginia resident for the two consecutive calendar years before the tax year (with exceptions for returning former residents and service members) and may not receive a similar exemption in another state. The exemption attaches on the July 1 assessment date and applies to the next tax year.

Question 2

How do you apply for a homestead exemption in West Virginia?

Accepted Answer

File a claim with the assessor of the county where the homestead is located (an authorized agent may file for a claimant who is sick or absent). An owner 65 or older files once and does not refile unless moving to a new homestead. A permanently and totally disabled claimant must sign a statement agreeing to notify the assessor if no longer eligible (and within 30 days if the benefits used as proof stop), and also does not refile unless moving. Disability may be shown by a West Virginia-licensed physician's certification, Social Security or VA certification of permanent and total disability, an SSA award letter or Medicare card with a voided benefit check, workers' compensation or pneumoconiosis documentation, or other lawful documentation. Moving in with family or into a nursing or care facility is not treated as moving to a new homestead.

Question 3

When is the deadline to apply for a homestead exemption in West Virginia?

Accepted Answer

The claim must be filed on or before December 1 following the July 1 assessment day; a claimant who misses it is treated as waiving the exemption for the next tax year.

Question 4

Do seniors get a property tax exemption in West Virginia?

Accepted Answer

Owners 65 or older qualify for the $20,000 Homestead Exemption. Homestead Exemption participants who have paid their property tax and have income below 150% of the federal poverty guidelines (2025: $23,475 for 1 person, $31,725 for 2, $39,975 for 3, $48,225 for 4, plus $8,250 per additional person) may claim the refundable Senior Citizen Tax Credit, through the MyTaxes portal or on form SCTC-A each January.

Question 5

Do disabled veterans pay property tax in West Virginia?

Accepted Answer

Disabled Veteran Real Property Tax Credit: a refundable personal income tax credit for veterans who are 90-100% permanently and totally disabled and own a homestead used exclusively for residential purposes. It refunds 100% of the real property tax timely paid on the homestead. An unremarried widow(er) may qualify if the homestead has not been sold or reclassified. Claim it on Form DV-1 with the IT-140, with property tax receipts and the VA disability rating letter; it must be claimed by itself (not with the Senior Citizen Tax Credit or the Homestead Excess Property Tax Credit).

Question 6

Is there a property tax exemption for people with disabilities in West Virginia?

Accepted Answer

Owners certified permanently and totally disabled qualify for the $20,000 Homestead Exemption on the same terms as seniors, and Homestead Exemption participants with income below 150% of the federal poverty guidelines may claim the Senior Citizen Tax Credit.

Question 7

What property tax relief programs does West Virginia offer?

Accepted Answer

Homestead Excess Property Tax Credit: a credit of up to $1,000, claimed on Schedule HEPTC-1 with the IT-140, when property taxes paid in 2025 exceeded 4% of 2024 income, subject to income limits (federal adjusted gross income, or income less Social Security benefits for those not paying federal AMT, of $46,950 or less for one person, rising with household size). Any Senior Citizen Tax Credit claimed reduces it. A refundable Motor Vehicle Property Tax Adjustment Credit (MV-1) also refunds property tax timely paid on eligible vehicles.

Question 8

How do you appeal a property tax assessment in West Virginia?

Accepted Answer

The county commission meets as the board of equalization and review no later than February 1 of the tax year and must adjourn by the last day of February. A taxpayer who does not apply for relief at this meeting waives the right to seek correction of that year's assessment. The board must give at least five days' written notice before raising an assessment. A taxpayer who elects a hearing before the board may appeal its order to the West Virginia Office of Tax Appeals.

Question 9

When are property taxes due in West Virginia?

Accepted Answer

Current property taxes may be paid in two installments: the first is payable September 1 and becomes delinquent October 1; the second is payable March 1 of the following year and becomes delinquent April 1. Taxes paid by the payable date receive a 2.5% discount; delinquent taxes accrue 9% annual interest.

Homestead exemption	West Virginia's Homestead Exemption exempts the first $20,000 of assessed value of a homestead owned by a person who is 65 or older or certified permanently and totally disabled. The homestead must be used and occupied by the owner exclusively for residential purposes, and only one exemption is allowed per homestead. The owner must have been a West Virginia resident for the two consecutive calendar years before the tax year (with exceptions for returning former residents and service members) and may not receive a similar exemption in another state. The exemption attaches on the July 1 assessment date and applies to the next tax year. Source: W. Va. Code § 11-6B-3
How to apply	File a claim with the assessor of the county where the homestead is located (an authorized agent may file for a claimant who is sick or absent). An owner 65 or older files once and does not refile unless moving to a new homestead. A permanently and totally disabled claimant must sign a statement agreeing to notify the assessor if no longer eligible (and within 30 days if the benefits used as proof stop), and also does not refile unless moving. Disability may be shown by a West Virginia-licensed physician's certification, Social Security or VA certification of permanent and total disability, an SSA award letter or Medicare card with a voided benefit check, workers' compensation or pneumoconiosis documentation, or other lawful documentation. Moving in with family or into a nursing or care facility is not treated as moving to a new homestead. Source: W. Va. Code § 11-6B-4
Application deadline	The claim must be filed on or before December 1 following the July 1 assessment day; a claimant who misses it is treated as waiving the exemption for the next tax year. Source: W. Va. Code § 11-6B-4

Senior exemptions and freezes	Owners 65 or older qualify for the $20,000 Homestead Exemption. Homestead Exemption participants who have paid their property tax and have income below 150% of the federal poverty guidelines (2025: $23,475 for 1 person, $31,725 for 2, $39,975 for 3, $48,225 for 4, plus $8,250 per additional person) may claim the refundable Senior Citizen Tax Credit, through the MyTaxes portal or on form SCTC-A each January. Homestead Exemption: https://code.wvlegislature.gov/11-6B-3/ Source: W. Va. Code § 11-6B-3; West Virginia Tax Division, Senior Citizens Tax Credit
Veteran exemptions	Disabled Veteran Real Property Tax Credit: a refundable personal income tax credit for veterans who are 90-100% permanently and totally disabled and own a homestead used exclusively for residential purposes. It refunds 100% of the real property tax timely paid on the homestead. An unremarried widow(er) may qualify if the homestead has not been sold or reclassified. Claim it on Form DV-1 with the IT-140, with property tax receipts and the VA disability rating letter; it must be claimed by itself (not with the Senior Citizen Tax Credit or the Homestead Excess Property Tax Credit). Source: West Virginia Tax Division, Income Tax Credits for Property Taxes Paid
Disability exemptions	Owners certified permanently and totally disabled qualify for the $20,000 Homestead Exemption on the same terms as seniors, and Homestead Exemption participants with income below 150% of the federal poverty guidelines may claim the Senior Citizen Tax Credit. SCTC: https://tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizensTaxCredit.aspx Source: W. Va. Code §§ 11-6B-3, 11-6B-4; West Virginia Tax Division, Senior Citizens Tax Credit
Other relief (credits, deferrals, circuit breakers)	Homestead Excess Property Tax Credit: a credit of up to $1,000, claimed on Schedule HEPTC-1 with the IT-140, when property taxes paid in 2025 exceeded 4% of 2024 income, subject to income limits (federal adjusted gross income, or income less Social Security benefits for those not paying federal AMT, of $46,950 or less for one person, rising with household size). Any Senior Citizen Tax Credit claimed reduces it. A refundable Motor Vehicle Property Tax Adjustment Credit (MV-1) also refunds property tax timely paid on eligible vehicles. MV-1: https://tax.wv.gov/Individuals/Pages/IncomeTaxCreditsForPropertyTaxesPaid.aspx Source: West Virginia Tax Division, Senior Citizens Tax Credit; Income Tax Credits for Property Taxes Paid

West Virginia Property Tax Exemptions: Homestead, Senior and Veteran Relief

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