West Virginia Property Tax Relief: Exemptions & How to File
West Virginia has 4 main property tax relief programs, administered through your County Assessor. Filing is free.
Biggest benefit
Refund of 100% of real property taxes timely paid on the homestead
Earliest common deadline
December 1
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Never pay to file a property tax exemption
Applying for a homestead, senior, veteran, or disability exemption is always free through your County Assessor. You do not need a middleman, and no one can file it "faster" for a fee.
Be skeptical of official-looking letters offering to file your homestead exemption, "designate" your homestead, or send you a copy of your deed for $50–$200. These are private solicitations, not government notices. When in doubt, contact your County Assessor directly using the phone number on your tax bill.
West Virginia property tax relief programs
Amounts, eligibility, deadlines, and the official source for each program.
| Program | Benefit | Who qualifies | Deadline | Source |
|---|---|---|---|---|
| Homestead ExemptionHomestead | $20,000 of assessed value exempted | Age 65+ · Alternatively to the age requirement, the owner may qualify if certified as permanently and totally disabled. · The owner must have been (or will be) a resident of West Virginia for the two consecutive calendar years preceding the tax year to which the homestead exemption relates. The property must be used and occupied by the owner exclusively for residential purposes. (A limited exception applies to certain military members who established residency in another state but return within five years.) | December 1 | Official source ↗W. Va. Code § 11-6B-3; W. Va. Const. Art. X, § 1bHomestead Exemption Application (filed in person with the county assessor) |
| Senior Citizens Tax CreditTax Credit | Refundable credit equal to property tax paid on the first $20,000 of taxable assessed value | Age 65+ · Applicant must qualify for the $20,000 Homestead Exemption, which is available to those 65 or older OR certified as permanently and totally disabled. · Income: Federal adjusted gross income of 150% or less of the federal poverty guideline for the year property tax was paid, based on the number of individuals in the family unit residing in the homestead. Per the WV Tax Division, 2025 income limits were: 1 person $23,475; 2 people $31,725; 3 people $39,975; 4 people $48,225; each additional person +$8,250. Applicant must not be required to pay federal alternative minimum tax. · Applicant must participate in the Homestead Exemption program (own and occupy the homestead as primary residence and meet the two-year WV residency requirement) and have paid the property taxes. | Deadline varies — confirm locallyLate filing: up to 3 years (claim for refund must be filed within three years after the due date of the return on which the credit is first available) back | Official source ↗W. Va. Code § 11-21-21Schedule SCTC-A (Senior Citizens Tax Credit), filed with Form IT-140 ↗ |
| Homestead Excess Property Tax Credit (HEPTC)Tax Credit | Up to $1,000 refundable credit | Income: Since 2012, limited to low-income homeowners with federal adjusted gross income not exceeding 300% of the federal poverty guideline based on family size. Property taxes paid must have exceeded 4% of income. Per the WV Tax Division, 2025 AMT-related income limits were approximately: 1 person $46,950; 2 people $63,450; 3 people $79,950; 4 people $96,450; each additional person +$16,500. · Must own and occupy a West Virginia homestead used exclusively for residential purposes and have timely paid the real property taxes on it. | Deadline varies — confirm locally | Official source ↗W. Va. Code § 11-21-23Schedule HEPTC-1 (Form IT-140) ↗ |
| Disabled Veteran Real Property Tax CreditVeteran | Refund of 100% of real property taxes timely paid on the homestead | Honorably discharged veteran rated by the U.S. Department of Veterans Affairs as 90% to 100% permanently and totally disabled. An eligible widowed spouse of a qualifying disabled veteran may continue to claim the credit until their death or remarriage, provided the homestead has not been sold or reclassified. · The homestead must be located in West Virginia and used or occupied exclusively for residential purposes. | Deadline varies — confirm locally | Official source ↗W. Va. Code § 11-13MM-4Form DV-1 (Disabled Veteran Real Property Tax Credit) ↗ |
Missed a deadline? You may still be able to file — and get money back.
Several programs here accept late applications for prior years. If approved, your County Assessorcan reduce a bill you haven't paid or refund taxes you already paid on the exempted amount.
- ↻Senior Citizens Tax Credit: late applications accepted up to 3 years (claim for refund must be filed within three years after the due date of the return on which the credit is first available) back — The credit is claimed on the West Virginia personal income tax return (or via Schedule SCTC-A / the MyTaxes portal). A claim for refund must be filed within three years after the due date of the personal income tax return upon which the credit is first available.
For veterans
In most states a higher VA disability rating unlocks a larger — often total — property tax exemption.
Trusted Resources
Trusted tools to help you claim what you've earned
VA Claims Academy
A 100% VA disability rating unlocks full property tax exemptions in most states. VA Claims Academy helps veterans pursue the rating increases they may be owed.
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West Virginia property tax relief FAQ
What property tax exemptions are available in West Virginia?
West Virginia offers 4 main property tax relief programs: Homestead Exemption, Senior Citizens Tax Credit, Homestead Excess Property Tax Credit (HEPTC), Disabled Veteran Real Property Tax Credit. Each is administered through your County Assessor.
How do I apply for a property tax exemption in West Virginia?
You apply through your County Assessor — for free. Most exemptions require a one-time application by the deadline; check each program for its form and cutoff date. You never need to pay a third party to file.
I missed the West Virginia exemption deadline — can I still file?
Possibly. Senior Citizens Tax Credit accepts late applications up to 3 years (claim for refund must be filed within three years after the due date of the return on which the credit is first available) back. If approved, you may receive a reduced bill or a refund of taxes paid on the exempted value.
Is filing for a West Virginia property tax exemption free?
Yes. Filing is always free through your County Assessor. Letters offering to file your homestead exemption for a fee are private solicitations, not government notices.
Compare West Virginia to other states by relief type
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