Senior, Veteran and Disability Property Tax Relief in West Virginia
Property tax exemptions, freezes and credits in West Virginia for seniors, disabled veterans and people with disabilities.
Short 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… W. Va. Code § 11-6B-3; West Virginia Tax Division, Senior Citizens Tax Credit
| 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/ |
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| 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). |
| 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 |
| 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 |
More West Virginia property tax & homestead exemptions
- The Homestead Exemption in West Virginia
- Appealing Your Property Tax Assessment in West Virginia
- All West Virginia property tax & homestead exemptions rules
FAQ
Do seniors get a property tax exemption in West Virginia?
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.
Do disabled veterans pay property tax in West Virginia?
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).
Is there a property tax exemption for people with disabilities in West Virginia?
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.
What property tax relief programs does West Virginia offer?
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.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.