West Virginia senior property tax relief centers on the Homestead Exemption, which removes the first $20,000 of a home's assessed value from property tax.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ It's open to residents who are 65 or older or permanently and totally disabled, with no income test. Apply with your county assessor by December 1, and the exemption kicks in for the following tax year. Low-income seniors can also claim a separate refundable Senior Citizens Tax Credit. This guide covers who qualifies, what it saves, and how to file.
West Virginia Senior Property Tax Relief at a Glance
| Feature | Detail |
|---|---|
| Exemption amount | First $20,000 of assessed valuecode.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ |
| Age requirement | 65 or older |
| Also qualifies | Permanently and totally disabled, regardless of agecode.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ |
| Income test | Nonecode.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ |
| Application deadline | December 1 of the year before the exemption appliescode.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ |
| Where to apply | Your county assessor's office |
| Residency requirement | Primary residence, owner-occupied; West Virginia resident for the two consecutive calendar years preceding the tax yearcode.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ |
West Virginia Senior Property Tax Relief: The Homestead Exemption
West Virginia's primary property-tax break for seniors is the Homestead Exemption. It removes the first $20,000 of your home's assessed value from property taxation.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ Because it's based on assessed value, not market value, the actual dollar savings depend on your county's assessment ratio and your local levy rate. For every qualifying homeowner, the exemption reduces the assessed value used to calculate the tax bill by $20,000.
The program is administered by the West Virginia State Tax Division and applied through county assessors.
Who Qualifies
Two groups qualify for the West Virginia Homestead Exemption:
- Residents 65 or older who own and occupy the home as their primary residence
- Permanently and totally disabled residents of any age who own and occupy the home as their primary residencecode.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/
The statute's conditions are age or certified disability, owner occupancy, and residency, and it contains no income test.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ A homeowner with high income can still claim the exemption.
The home must be your primary residence. A vacation property or a rental you own doesn't qualify. The exemption applies to one property: the home where you live.
Two more conditions are written into the statute, and they're the ones people fail without knowing. First, the owner must have been, or will have been, a resident of West Virginia for the two consecutive calendar years preceding the tax year the exemption relates to.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ Second, an owner who receives a similar exemption for a homestead in another state is ineligible.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ That second one catches snowbirds: if you also claim a homestead exemption on a place you own in another state, West Virginia's is off the table.
What "Permanently and Totally Disabled" Means
West Virginia treats a person as permanently and totally disabled if a physician certifies the disability or if the applicant receives Social Security Disability Insurance (SSDI) or Supplemental Security Income (SSI) based on a disability finding. Your county assessor will tell you what documentation is accepted. If you receive SSDI or SSI, bring the award letter.
How to Apply for West Virginia Senior Property Tax Relief
The application goes to your county assessor's office. West Virginia's 55 counties each have a separate assessor. Contact yours directly for the current application form and any documentation requirements specific to your county.
The key rule: apply by December 1. The exemption takes effect for the following tax year. If you apply by December 1, 2026, the exemption applies in 2027. If you miss the deadline, the earliest it can take effect is the year after that.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/
Contact your county assessor
Find the assessor's office for your county through the West Virginia State Tax Division website or your county courthouse.
Request the Homestead Exemption application
It's a short form. The assessor's office can mail it to you or you can file in person.
Provide proof of age or disability
A government-issued ID with your birth date works for the age requirement. For disability, bring your SSDI or SSI award letter, or a physician's certification.
Confirm primary residence
The property must be listed as your primary address. Your deed, tax bill, or driver's license can establish this.
File by December 1
Submit the application to your county assessor by the deadline.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/
If you've recently turned 65 or recently became eligible on disability grounds, apply at your first opportunity. There's no retroactive refund for years you didn't claim.
What the Exemption Saves
The Homestead Exemption removes $20,000 from your home's assessed value before the local levy rate is applied.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ Your county assessor can tell you your home's exact assessed value and the resulting savings.
The savings in dollar terms depend on the levy rate set by your county and any municipalities, school districts, or other taxing entities. West Virginia levy rates vary by county. Your assessor can tell you the current rate for your property's location.
A rough illustration: at a combined levy rate of 1 percent on assessed value, the $20,000 exemption saves $200 per year. At 1.5 percent, it saves $300.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ It's not a large annual sum, but it's real money on a fixed income and it compounds year over year.
The Senior Citizens Tax Credit for Low-Income Homeowners
The Homestead Exemption is not the only relief available. West Virginia also offers the Senior Citizens Tax Credit (SCTC), a separate, refundable credit for low-income homeowners who participate in the Homestead Exemption program and have paid their property tax.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ It's designed to hand back some of the property tax a qualifying senior actually paid.
Three conditions have to line up:
- You participate in the Homestead Exemption program. The SCTC is built on top of the exemption, so you must first be approved for the Homestead Exemption with your county assessor.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/
- Your income is less than 150 percent of the federal poverty guidelines for your household size. For 2025, the Tax Division's table sets maximum income at $23,475 for one person, $31,725 for two, $39,975 for three, and $48,225 for four, adding $8,250 for each additional person.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/
- You have paid your property tax. The credit is available only to homeowners who have paid it.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/
The credit is refundable, which means you can receive it even if you owe little or no state income tax.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ One more rule narrows it: a homeowner who claims the Disabled Veteran Property Tax Credit cannot also claim the Senior Citizens Tax Credit.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/
A third credit is easy to confuse with this one, and the mix-up costs people money. The Homestead Excess Property Tax Credit (HEPTC-1) is the credit capped at $1,000, not the Senior Citizens Tax Credit. To qualify for it, the property taxes you paid in 2025 must have exceeded 4 percent of your 2024 income, a Disabled Veteran Property Tax Credit claimant is again ineligible, and anything you claim under the Senior Citizens Tax Credit reduces what is left to claim here.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ Its qualifications are different from the SCTC-A's, so check each on its own terms rather than assuming one ceiling covers both.
The application path is different from the Homestead Exemption. You do not file the SCTC with your county assessor. Instead, you claim it on Form SCTC-A.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ The West Virginia State Tax Division publishes the current form and the income thresholds, which the state updates each year with the federal poverty guidelines.
If your income is low enough to qualify, check both: the SCTC is built on top of the Homestead Exemption, not offered in place of it.
Once You're Approved
If you qualified at 65 or older, you don't need to refile after the first time unless you move to a new homestead.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ Moving into care doesn't count as moving: an otherwise qualified owner who, because of illness, accident or infirmity, lives with a family member or in a nursing home, personal care home, rehabilitation center or similar facility is not treated as having moved to a new homestead.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ A few events still call for a word with the assessor:
- You move out of the home or it's no longer your primary residence
- You sell the property
- For the disability path: if your disability status changes
Notify the assessor promptly when any of these occur. If the home is transferred by deed, will or otherwise, the $20,000 exemption comes off on the next July 1 assessment date unless the new owner qualifies.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/
If you buy a new home after moving, you can apply for the Homestead Exemption on the new property once it becomes your primary residence, subject to the same deadline and requirements.
Common Questions About the Application Process
What if you've been eligible for years but never applied? The Homestead Exemption is not retroactive. If you've been 65 for several years and never applied, you can't reclaim the tax reduction for past years. Apply now and the exemption takes effect going forward, starting with the tax year after your December 1 filing.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/
What if you just turned 65 in October? File before December 1 of that same year. Even if you turned 65 in October, you can apply before December 1 and the exemption will apply for the following tax year. Don't wait until the next calendar year to file.
What if you inherit a home? If you inherit a home and become the owner-occupant as your primary residence, and you're 65 or older (or permanently and totally disabled), you can apply for the Homestead Exemption once the home is in your name and you're living there. Bring the deed and your ID to the assessor's office.
Can you apply by mail? Some West Virginia county assessors accept applications by mail; others require in-person filing. Call your county assessor's office to confirm what's accepted before the December 1 deadline.
What if the assessor doesn't have a form available? West Virginia's 55 counties each run their own assessor's office. If you're having trouble getting the form or information, the West Virginia State Tax Division website lists the rules and can direct you to your county.
West Virginia Senior Property Tax Relief and the Bigger Picture
The Homestead Exemption lowers the annual property-tax bill, but for many seniors in West Virginia, the more pressing question is how to fund ongoing care. Property-tax savings help, but they're one piece.
If you're thinking about how to fund care more broadly, our guide on how to pay for senior care covers Medicaid, Medicare, VA benefits, and private-pay options. If the home's equity is relevant to that conversation, the guide on reverse mortgages for senior care explains the options. And if selling the home is on the table, selling or renting your home for care lays out the tradeoffs.
Frequently Asked Questions
Is the West Virginia Homestead Exemption automatic when I turn 65?
No. You apply with your county assessor. The exemption is not applied automatically; you have to file by December 1 for it to take effect the following year.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/
What if I miss the December 1 deadline?
You can apply the following year. The exemption takes effect for the tax year after you file. There is no way to apply retroactively for a prior year.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/
Does the exemption apply to mobile homes?
It depends on whether the mobile home is assessed as real property in your county. If your mobile home is on a permanent foundation and titled as real property, it may qualify. Ask your county assessor to confirm how your property is classified.
Can a disabled person under 65 qualify?
Yes. The Homestead Exemption covers permanently and totally disabled West Virginia residents of any age, not just those 65 or older.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/
Is there extra property tax relief for low-income seniors?
Yes. West Virginia's refundable Senior Citizens Tax Credit reimburses part of the property tax paid by homeowners who participate in the Homestead Exemption program, have paid their property tax, and have income less than 150 percent of the federal poverty guidelines for their household size.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/ It is claimed on Form SCTC-A, not through the county assessor. A separate credit, the Homestead Excess Property Tax Credit (HEPTC-1), is the one capped at $1,000, and it turns on property taxes that exceeded 4 percent of your income rather than on the poverty-guideline test.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Twenty thousand dollar homestead exemption allowed (first $20,000 of ASSESSED value; age 65+ or permanently and totally disabled; two consecutive calendar years WV residency; ineligible if receiving a similar exemption in another state). Retrieved Sep 4, 2026, from https://code.wvlegislature.gov/11-6B-3/
My spouse and I jointly own the home. Do we need to file separately?
Generally no. One application covers the property. The key is that the applicant who meets the age or disability requirement owns the home and occupies it as their primary residence. Confirm the documentation requirements with your county assessor.
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The information on Brevy.com is for educational purposes only and is not a substitute for professional legal, financial, or medical advice. Rules vary by state and program and change frequently. Always verify with the relevant agency or a qualified professional. Brevy is not a law firm, financial advisor, or healthcare provider.
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