Does West Virginia Have a Disabled Veteran Property Tax Exemption?

West Virginia's property tax break for veterans rated 90 percent or more is a refundable state income tax credit equal to the real property tax paid on time, not an exemption on the assessment.1 Separately, a West Virginia veteran certified as permanently and totally disabled may qualify for the county-administered Homestead Exemption under W. Va. Code §11-6B.2

Under the West Virginia Disabled Veteran Real Property Tax Credit, an honorably discharged veteran with a 90 percent or greater service-connected disability rating from the U.S. Department of Veterans Affairs, or who meets the VA's eligibility requirements for individual unemployability, pays the county property tax bill on their home, then gets that amount back on the West Virginia personal income tax return. If the West Virginia disabled veteran credit is larger than the veteran's West Virginia personal income tax, the difference is refunded.1

In This Guide

• Key Takeaways
• Who Qualifies for the West Virginia Disabled Veteran Real Property Tax Credit?
• What West Virginia's Disabled Veteran Property Tax Credit Is Worth
• Pay on Time or Lose the Credit
• Can a Surviving Spouse Keep the Credit?
• How to Claim the Credit With Form DV-1
• When the Credit Ends
• Choosing Between West Virginia's Property Tax Credits
• The Separate Homestead Exemption Route for Permanently and Totally Disabled Veterans
• Where to Get Help in West Virginia
• Frequently Asked Questions
• Learn More

West Virginia's disabled veteran credit asks you to pay the property tax bill first and recover it through the state income tax return, so the timing of your payments and which credit you claim decide how much comes back.

Who Qualifies for the West Virginia Disabled Veteran Real Property Tax Credit?

The legal test is in the statute. W. Va. Code §11-13MM-2 defines a "disabled veteran taxpayer" as a person given an honorable discharge from any branch of the U.S. armed services who has been rated by the U.S. Department of Veterans Affairs as having a 90 percent or greater service-connected disability, or who meets the eligibility requirements for individual unemployability according to the VA's disability ratings.1 That gives two ways in on the rating side: a combined VA disability rating of 90 percent or higher, or individual unemployability eligibility.

The state agencies describe the group in shorter terms, and the wording isn't identical. The West Virginia State Tax Division's guidance, TSD 455, describes eligible veterans as "90-100% permanently and totally disabled," and the West Virginia Department of Veterans Assistance describes them as having a "90-100% Combined Disability Rating" from the federal VA.1 The statute's definition is the one that governs. If your rating letter doesn't obviously fit the agency wording, for example because it doesn't say permanent and total, put the question to the Tax Division before you file rather than assuming the answer either way.

The property side has its own conditions. West Virginia's credit applies to real property tax paid on a homestead used or occupied exclusively for residential purposes, and TSD 455 says the owner must have used or occupied the home for at least 6 months.1 The Department of Veterans Assistance adds that a veteran who owns several West Virginia properties gets the credit only on the property where they primarily live.1

What West Virginia's Disabled Veteran Property Tax Credit Is Worth

The West Virginia Disabled Veteran Real Property Tax Credit equals the West Virginia real property tax timely paid to the county sheriff on the veteran's homestead during the personal income tax year.1 TSD 455 puts it plainly: "The credit is only available for the actual tax paid."1 The West Virginia disabled veteran credit therefore follows your own property tax bill.

Because the credit is refundable, it doesn't stop at zero. Under W. Va. Code §11-13MM-4(d), if the disabled veteran credit is larger than the personal income tax it can offset in a year, the veteran or eligible widowed spouse may claim the excess as a refundable credit.1 That matters for a veteran who owes little or no West Virginia income tax, because the property tax paid on time still comes back as a refund.

The credit first became usable recently. The West Virginia Legislature passed the Disabled Veteran Real Property Tax Credit in 2023, taxpayers became eligible beginning January 1, 2024, and the first chance to use it was the 2024 West Virginia income tax return filed in 2025.1

Pay on Time or Lose the Credit

Late payment is the easiest way to lose money on this credit. W. Va. Code §11-13MM-4 allows no credit for any untimely real property tax paid, for delinquent real property tax, or for "back tax" payments.1 The West Virginia State Tax Division's TSD 455 spells out what timely means: the first half of the property tax must be paid before October 1 and the second half before April 1.1

So when a West Virginia veteran pays one half of the property tax late, that half doesn't count toward the disabled veteran credit. If you pay your own bill, put both dates on the calendar. If a mortgage company or a family member pays it for you, ask them to confirm each half went in before the cutoff and keep the receipts, because you'll need them to file.

Can a Surviving Spouse Keep the Credit?

Yes, in some cases. Under W. Va. Code §11-13MM-2, an "eligible widowed spouse" is the unmarried surviving spouse of a disabled veteran taxpayer who had previously received the West Virginia Disabled Veteran Real Property Tax Credit, and §11-13MM-4 lets that spouse continue receiving the credit until their own death or remarriage.1

The West Virginia State Tax Division's TSD 455 lists three conditions for a widow or widower to keep claiming: they have not remarried, the eligible homestead has not been sold, and the homestead property has not been reclassified.1

The statute's wording ties the spouse's eligibility to a veteran "who had previously received" the credit. If your spouse qualified but died before ever claiming it, ask the Tax Division how that applies to you before you file.

How to Claim the Credit With Form DV-1

The West Virginia Disabled Veteran Real Property Tax Credit is claimed on the state income tax return, not with the county. TSD 455 says eligible taxpayers file a West Virginia Personal Income Tax Return with Form DV-1.1

The IT-140 line number comes from the January 2026 revision of TSD 455, and form line numbers can move between tax years. Check the current DV-1 and IT-140 instructions for the year you're filing.

When the Credit Ends

W. Va. Code §11-13MM-4 ends the disabled veteran credit immediately on any of three events: the death of the disabled veteran taxpayer (an eligible widowed spouse may continue it), the sale of the property the credit was approved for, or a determination by the county assessor that the property no longer qualifies.1 If you're planning to sell, change how the home is used, or move into a different West Virginia property, talk to the assessor and the Tax Division first so you know which year's payments still count.

Choosing Between West Virginia's Property Tax Credits

West Virginia has other property tax credits, and the Tax Division limits how the disabled veteran credit combines with them. TSD 455 says taxpayers claiming the Disabled Veteran Real Property Tax Credit are not eligible to take the Senior Citizen Tax Credit or the Homestead Excess Property Tax Credit.1

The penalty for getting this wrong is steep. According to TSD 455, if the Senior Citizen Tax Credit or the Homestead Excess Property Tax Credit was claimed on a taxpayer's West Virginia income tax return, any property tax payments timely made in that year cannot be credited under the disabled veteran credit.1 A West Virginia veteran who has claimed the Senior Citizen Tax Credit or the Homestead Excess Property Tax Credit in past years should check the return carefully before filing, because the disabled veteran credit has to be taken alone.

The Separate Homestead Exemption Route for Permanently and Totally Disabled Veterans

West Virginia also has a county-administered Homestead Exemption under W. Va. Code Chapter 11, Article 6B, and it's a different program from the income tax credit. A West Virginia veteran who is permanently and totally disabled may qualify for it. Under W. Va. Code §11-6B-2, a Homestead Exemption claimant is a person age 65 or older, or certified as permanently and totally disabled, who owns a homestead used and occupied by the owner exclusively for residential purposes.2

The statute defines "permanently and totally disabled" by function rather than by a VA percentage: a person unable to engage in any substantial gainful activity because of a medically determinable physical or mental condition that can be expected to result in death, or that has lasted or can be expected to last at least twelve continuous months.2 The West Virginia Department of Veterans Assistance says veterans rated 100 percent permanent and disabled by the federal VA may be exempt from certain property taxes, and points to W. Va. Code §11-6B for the details.2 How your own rating or disability paperwork is read for the Homestead Exemption is a question for your county assessor.

For the West Virginia Homestead Exemption, "used and occupied exclusively for residential purposes" means the home was your abode for more than six consecutive months of the calendar year before you apply, with no commercial use.2 There's also a protection that matters for families planning long-term care. Under §11-6B-2, an owner who, because of illness, accident or infirmity, is living with a family member or in a nursing home, personal care home, rehabilitation center or similar facility may keep claiming the Homestead Exemption on the home they or their spouse most recently lived in, as long as the property is kept for noncommercial purposes.2

This guide doesn't cover the Homestead Exemption's dollar amount or filing deadline. Our guide to West Virginia senior property tax relief walks through the Homestead Exemption in detail, and the West Virginia State Tax Division's property tax exemptions page is the official starting point. Whether the Homestead Exemption and the disabled veteran credit can both apply to the same home is a question to put to your county assessor and the Tax Division before you file.

Where to Get Help in West Virginia

Three offices handle different pieces of West Virginia's property tax relief for disabled veterans.

• West Virginia State Tax Division: questions about the Disabled Veteran Real Property Tax Credit, Form DV-1 and the IT-140 go here; its TSD 455 publication is the official explanation of the credit.1
• Your county assessor: the Homestead Exemption for permanently and totally disabled owners, and whether your home still qualifies as a homestead.2
• Your local West Virginia Department of Veterans Assistance benefits office: the Department of Veterans Assistance tells veterans who believe they qualify for the property tax exemption for the Homestead Exemption to contact their County Assessor's Office or their local Department of Veterans Assistance benefits office.2

If you're pulling together the rest of your benefits too, our guide to VA benefits for senior care in West Virginia covers the federal and state programs alongside this one.

Learn More

Find personalized help claiming West Virginia's disabled veteran property tax credit at brevy.com.

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.