Who qualifies for the Homestead property tax exemption in West Virginia?

You are 65 or older by June 30 after the July 1 assessment date, or certified permanently and totally disabled. You live in the home as your only residence and have lived in West Virginia for the two calendar years before the tax year. One exemption per homestead. A similar exemption in another state disqualifies you. The first $20,000 of assessed value is exempt from tax. At the 60% ratio, that is the tax on $33,333.33 of true value. It applies to state, county, school and city ad valorem levies. Deadline: On or before December 1 following the July 1 assessment date.

Who qualifies for the Disabled Veteran Real Property Tax Credit (DV-1) in West Virginia?

An honorably discharged veteran rated by the VA at least 90% permanently and totally disabled from service-connected disabilities, who owns and lives in the home. A widow or widower can continue if the veteran claimed it in a prior year, the spouse has not remarried, the home was not sold and the property class did not change. A refundable income tax credit equal to the homestead property tax you actually and timely paid. No dollar cap. It can't be combined with the Senior Citizen Tax Credit or the Homestead Excess Property Tax Credit. Deadline: File with your income tax return. Taxes must be paid before October 1 (first half) and before April 1 (second half) to count.

Who qualifies for the Senior Citizen Tax Credit in West Virginia?

You are a homeowner already in the homestead exemption program, you paid the property tax, and your household income is under 150% of the federal poverty guidelines. A refundable income tax credit. You can't claim it with the DV-1 credit. You can claim it with the Homestead Excess credit, after the senior credit is subtracted. Deadline: With the income tax return for the year the tax was paid.

Who qualifies for the Homestead Excess Property Tax Credit in West Virginia?

A homeowner whose property taxes paid in 2025 were more than 4% of 2024 income. The state page is written for that year. An income tax credit of up to $1,000. It is reduced by any Senior Citizen Tax Credit. Not available if you claim the DV-1 credit. Deadline: With your income tax return.

Rules by state / West Virginia

West Virginia property tax, line by line.

Your county sheriff sends one property tax bill a year, payable in two halves. It shows tax on your assessed value, which is 60% of your home's true and actual value, using levy rates from the state, county, school district and city.

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At a glance

Who sends the bill: The county sheriff. The State Auditor bills only public-utility operating property.
When it comes: On or after July 15 of the property tax year.
When it's due: For tax year 2026: first half due September 1, 2026. Second half due March 1, 2027.
If you pay late: The first half is delinquent October 1 and the second half April 1. Delinquent tax earns 9% interest a year. You get a 2.5% discount for paying the first half before September 1 or the second half before March 1.
Value is set as of: July 1 of the year before the tax year. The July 1, 2025 assessment is tax year 2026.
Limits on increases: No percentage cap on how much your assessment can rise. The $20,000 homestead exemption is the reduction for owner-occupied homes.

Bill dates source · Assessment source

What may come off

4 programs homeowners can claim

None of these are applied for you automatically. Each one is free to apply for. If you upload your bill, we check which ones are already on it and which may fit you.

Homestead property tax exemption

Who: You are 65 or older by June 30 after the July 1 assessment date, or certified permanently and totally disabled. You live in the home as your only residence and have lived in West Virginia for the two calendar years before the tax year. One exemption per homestead. A similar exemption in another state disqualifies you.
What you get: The first $20,000 of assessed value is exempt from tax. At the 60% ratio, that is the tax on $33,333.33 of true value. It applies to state, county, school and city ad valorem levies.
How to apply: File a claim with your county assessor.
Deadline: On or before December 1 following the July 1 assessment date.
If you're late: An agent can file for you if you are sick, absent or disabled. No general retroactive grant was found.
After that: Seniors: one time unless you move. Disabled: one time, after a statement that you will tell the assessor within 30 days if your disability benefits stop.

Source

Disabled Veteran Real Property Tax Credit (DV-1)

Who: An honorably discharged veteran rated by the VA at least 90% permanently and totally disabled from service-connected disabilities, who owns and lives in the home. A widow or widower can continue if the veteran claimed it in a prior year, the spouse has not remarried, the home was not sold and the property class did not change.
What you get: A refundable income tax credit equal to the homestead property tax you actually and timely paid. No dollar cap. It can't be combined with the Senior Citizen Tax Credit or the Homestead Excess Property Tax Credit.
How to apply: File Form DV-1 with your IT-140 income tax return. Attach tax receipts and, in the first year, your VA rating letter. The credit goes on IT-140 line 21(B).
Deadline: File with your income tax return. Taxes must be paid before October 1 (first half) and before April 1 (second half) to count.

DV-1: the form

Senior Citizen Tax Credit

Who: You are a homeowner already in the homestead exemption program, you paid the property tax, and your household income is under 150% of the federal poverty guidelines.
What you get: A refundable income tax credit. You can't claim it with the DV-1 credit. You can claim it with the Homestead Excess credit, after the senior credit is subtracted.
How to apply: File with your IT-140, or use the Tax Division portal if you claim only this credit, or this credit and the motor-vehicle credit.
Deadline: With the income tax return for the year the tax was paid.

The official page

Homestead Excess Property Tax Credit

Who: A homeowner whose property taxes paid in 2025 were more than 4% of 2024 income. The state page is written for that year.
What you get: An income tax credit of up to $1,000. It is reduced by any Senior Citizen Tax Credit. Not available if you claim the DV-1 credit.
How to apply: File with your IT-140.
Deadline: With your income tax return.

The official page

Think your value is too high?

Asking for a lower assessed value

Free review: Ask your county assessor for an informal review before the board meets (W. Va. Code 11-3-23a). It is free.
Formal appeal: The county commission, sitting as the Board of Equalization and Review. You can seek further relief in circuit court under 11-3-25.
Deadline: The board starts February 1 of the year the taxes are due, may adjourn after February 15, and must adjourn by February 28. File your protest before the tax is due.
Good to know: The board can raise your value as well as lower it.

A formal appeal reopens your whole value: the board can raise it as well as lower it. Bring recent sales of similar homes.

Source · We never charge for help asking for a lower value.

What can't come off

Charges you can't remove

Tax on value above $20,000 of assessed value.
The disabled veteran benefit from the bill itself. It is an income tax credit you get after you pay on time.
Senior or Excess credits in the same year you claim the DV-1 credit.
A homestead exemption while you claim a similar one in another state.
Tax for a year when you missed the December 1 claim deadline, except in the narrow case of filing by an agent.

The homestead exemption reduces ad valorem tax on the first $20,000 of assessed value, including excess levies that are ad valorem. Owner-occupied homes are Class II property, and levies are set locally, so rates differ by area. Other charges on your bill, such as fire fees, may not be reduced.

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Rules checked October 28, 2026 against official West Virginia sources. Rules change: check the deadline with your county before you rely on it. Not legal or tax advice.