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 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 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 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 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 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 2026, from https://code.wvlegislature.gov/11-6B-3/ |
| Income test | Nonecode.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 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 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 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 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 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 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 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 2026, from https://code.wvlegislature.gov/11-6B-3/
There is no income limit. A homeowner with high income can still claim the exemption. It's age-based or disability-based, full stop.
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.
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 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 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 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 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 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 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 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 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 on the state personal income tax return for low-income homeowners who already receive the Homestead Exemption.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 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 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 2026, from https://code.wvlegislature.gov/11-6B-3/
- Your income is at or below 150 percent of the federal poverty guidelines. For 2025, the maximum federal adjusted gross income is $23,475 for a single-person household, plus an additional $8,250 for each additional person in the household.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 2026, from https://code.wvlegislature.gov/11-6B-3/
- You paid property tax on your homestead. The credit reimburses tax you already paid on the residence.
The credit is worth up to $1,000, and it 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 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 2026, from https://code.wvlegislature.gov/11-6B-3/
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 with your West Virginia state personal income tax return.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 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, the SCTC can return more money than the Homestead Exemption saves on its own, so it's worth checking both.
Once You're Approved
The Homestead Exemption carries forward automatically in most cases. Once it's on your property's record, you don't re-apply every year. But a few events require you to notify 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. Receiving the exemption when you no longer qualify can result in back taxes and penalties.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 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 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 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 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 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 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 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 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 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 65 or older who already receive the Homestead Exemption and whose federal adjusted gross income is at or below 150 percent of the federal poverty guidelines.code.wvlegislature.gov. (n.d.). W. Va. Code 11-6B-3 - Homestead exemption (first $20,000 of assessed value, age 65+ or disabled). Retrieved Jun 24, 2026, from https://code.wvlegislature.gov/11-6B-3/ It is worth up to $1,000 and is claimed on Form SCTC-A with your state income tax return, not through the county assessor.
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.
Learn More
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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.