Property Tax Exemptions You're Probably Not Claiming in West Virginia

West Virginia's senior homestead exemption is a straightforward flat amount that hasn't changed in years. Its disabled veteran benefit is a different story: it was overhauled in 2024, and some guides you might find while searching still describe the version that no longer applies.

The one for seniors and disabled residents, largely unchanged

Homeowners 65 or older, or permanently and totally disabled at any age, can exempt the first $20,000 of their home's assessed value from property tax, with no income test. Since West Virginia assesses homes at 60% of market value, this can meaningfully reduce or, for lower-value homes especially in rural counties, even eliminate the bill. You'll need two consecutive years of West Virginia residency before the relevant tax year begins, and you apply with your county assessor between July 1 and December 1 for new applicants; miss that window and you wait until the following year. One exemption applies per home regardless of how many owners are on the deed.

Lower-income seniors who already have this homestead exemption can also claim the Senior Citizens Tax Credit, or in some cases the Homestead Excess Property Tax Credit, both filed as refundable credits on your West Virginia income tax return. These stack on top of the homestead exemption rather than replacing it.

The one for disabled veterans, and it's not what it used to be

Here's what changed. Veterans with a 90% to 100% VA disability rating used to receive the same $20,000 assessed-value homestead reduction described above. Starting with tax years beginning January 1, 2024, that was replaced entirely by the Disabled Veteran Real Property Tax Credit: a fully refundable state income tax credit equal to 100% of the actual property tax paid on your primary residence, not capped at a fixed value the way the old exemption was. The mechanics are different too. You pay your county property tax bill first, then claim it back through your West Virginia income tax return using Form DV-1. This credit can't be combined with the Senior Citizens Tax Credit or the Homestead Excess Property Tax Credit; it stands on its own. If you're a 90-100% disabled veteran and you're still filing for the old $20,000 homestead exemption instead, you're very likely leaving money on the table, since the newer credit typically covers far more.

What to actually check

If you're 65 or older or disabled, confirm your Homestead Exemption is on file with your county assessor, and separately ask whether you also qualify for the Senior Citizens Tax Credit or Homestead Excess Property Tax Credit on your state return. If you're a veteran rated 90% or higher, make sure you're using the newer Disabled Veteran Real Property Tax Credit, not the outdated homestead path some guides still describe. And keep an eye on the general homestead exemption amount, since a bill to raise it from $20,000 to $40,000 has been discussed but wasn't enacted as of mid-2026.