WV · No general homestead exemption
West Virginia homestead exemption
West Virginia's homestead exemption is limited to owners 65 or older or permanently and totally disabled, who can exempt the first $20,000 of assessed value of their owner-occupied home.
- Main exemption
- No general exemptionOwners 65+ or permanently and totally disabled
- Filing deadline
- Not in our data
- Own and live there by
- Not in our data
- Renewal
- Not in our data
- Where to file
- County assessor
West Virginia's homestead exemption is limited to owners 65 or older or permanently and totally disabled, who can exempt the first $20,000 of assessed value of their owner-occupied home. There is no general exemption for all homeowners. Apply through your county assessor.
Last verified · Sources
How much the West Virginia exemption is worth
West Virginia has no general homestead exemption for all homeowners. The relief that does exist is described below.
The first $20,000 of assessed value of owner-occupied residential property owned by a person 65 or older or permanently and totally disabled is exempt.
$20,000 off assessed value · applies to owners 65+ or permanently and totally disabled · source
Who qualifies
- Owner-occupied residential property owned by a person age 65 or older.
- Or owned by a person who is permanently and totally disabled.
Deadline and renewal
Contact your county assessor's office to apply.
Extra breaks for seniors, veterans and disabled owners
| Who | Program | Amount | Details |
|---|---|---|---|
| Seniors | Senior Citizen Tax Credit | See details | A refundable income tax credit for Homestead Exemption participants who paid their property tax and have income under 150% of federal poverty guidelines: $23,475 for one person, $31,725 for two, plus $8,250 per additional person (2025). Source |
| Veterans | Disabled Veteran Real Property Tax Credit | Not in our data | A refundable income tax credit for veterans who are 90-100% permanently and totally disabled, covering the tax actually and timely paid on their homestead. Claimed with Form DV-1 and the VA rating letter. Source |
| Surviving spouses | Widow(er) of a disabled veteran | Not in our data | The unremarried widow(er) of a veteran who claimed the Disabled Veteran credit the prior year can keep claiming it while the homestead is not sold or reclassified. Source |
| Other | Homestead Excess Property Tax Credit (HEPTC-1) | $1,000 tax credit | If property taxes paid in 2025 exceeded 4% of 2024 income, a credit of up to $1,000. It cannot be combined with the Disabled Veteran credit and is reduced by any Senior Citizen Tax Credit. Source |
West Virginia county guides
County guides for West Virginia are not published yet. File with: County assessor.
Frequently asked questions
How much is the West Virginia homestead exemption?
The first $20,000 of assessed value of an owner-occupied home, for owners 65+ or permanently and totally disabled.
Is there more help for low-income seniors?
Yes. Homestead Exemption participants with income under 150% of federal poverty guidelines can claim the Senior Citizen Tax Credit, and the HEPTC-1 credit of up to $1,000 applies when taxes exceed 4% of income.
Where do I apply?
Your county assessor's office.
When is the homestead exemption deadline in West Virginia?
Contact your county assessor's office to apply.
Sources
- Property Tax Exemptions · West Virginia Tax Division
- Senior Citizens Tax Credit · West Virginia Tax Division
- Income Tax Credits for Property Taxes Paid · West Virginia Tax Division
Last verified
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