State administering agency or legislature · Reviewed 2026-09-11
West Virginia Veteran tax-relief overview
West Virginia provides a refundable income-tax credit for qualifying homestead real-property taxes paid on time. Under the current statutory definition, a Veteran must have an honorable discharge and either a VA service-connected disability rating of at least 90% or eligibility for individual unemployability. An unmarried surviving spouse may qualify if the disabled Veteran previously received the credit. Delinquent or back-tax payments do not qualify. Confirm the claim form and tax year with the Tax Division.
An agency must make the actual eligibility decision.
The program is source-verified, but its eligibility rules are not automated in this record.
Program overview
- Administering agency
- State administering agency or legislature
- Rating relationship
- See the listed eligibility rules
- P&T requirement
- Verify against the official source
- TDIU treatment
- Manual verification required
- Temporary-rating treatment
- Manual verification required
- Residency requirement
- Review the official program rules
Why this result appeared
No personal scenario was used. This neutral catalog view does not imply that you qualify.
Manual requirements
- Confirm current statutory disability or individual-unemployability eligibility, qualifying homestead, timely property-tax payment and the applicable income-tax return. Current statute does not require P&T for this credit.
- The January 2026 TSD455 publication retains older P&T wording; obtain current claim instructions from the Tax Division. Verify previous-credit and nonremarriage requirements for a surviving spouse.
- Veteran pathway requirement to confirm with the agency: Honorable discharge. Separate family or alternative paths may differ.
- Confirm the applicable Veteran pathway: At least a 90% service-connected rating; or VA individual unemployability eligibility. Do not apply the Veteran’s rating requirements to a survivor’s or caregiver’s own disability rating.
- This overview does not screen individual eligibility. Confirm who is applying, whose service or award establishes eligibility, and the chosen program’s ownership and other requirements.
- Confirm the current rule and application with the administering state, county, municipality, or assessor before making a financial decision.
Suggested application steps
- Open the linked official state agency and locate the current tax-relief instructions and form.
- Confirm local participation, the current tax year, filing deadline, and required VA certification with the administering office.
- Submit the official application and retain the agency's decision or receipt.
Documents to consider
- DD214 or other qualifying discharge or service record
- Current VA decision, rating verification, or benefit summary requested by the program
- Deed, tax bill, and primary-residence proof
- Income, county, municipal, or assessor documents when required
Limits and caveats
- This record is a verified starting point for a key statewide tax pathway, not an exhaustive inventory of every state, county, or municipal Veteran benefit.
- The VA roundup used for cross-checking was published in 2025 and warns that details can change; the linked state agency and administering office control.
- A screening result is educational and is not an eligibility or tax determination.
Application, timing, and local administration
- Application requirement
- An official agency application or confirmation may be required
- Filing deadline
- Confirm with the administering agency
- Renewal
- Confirm whether renewal or recertification is required
- Benefit value or formula
- Varies under the official program rule
- Local warning
- Local administration may vary; manual verification may be required
- Source language
- English
Track this benefit
Source record and freshness
State administering agency or legislature · Reviewed 2026-09-11
West Virginia Department of Veterans Assistance · Reviewed 2026-08-28
U.S. Department of Veterans Affairs · Reviewed 2026-08-28
Data version 2026.09.11 · Record version effective 2026-01-01 · Next review due 2026-12-11