West Virginia State Health Insurance Assistance Program (WV SHIP)
Free, unbiased Medicare counseling in West Virginia. Trained counselors go through your costs and choices with you, and they don't sell plans.
Taxes
Property tax relief for seniors in West Virginia
West Virginia has 3 programs that can lower property taxes for older adults: Homestead Exemption, Senior Citizen Tax Credit and Homestead Excess Property Tax Credit. Each one has its own rules and deadline.
Homestead Exemption
West Virginia's Homestead Exemption takes the first $20,000 of assessed value off the home you own and live in if you are 65 or older. There is no income limit. You apply once with your county assessor, by December 1, and don't need to reapply unless you move.
How to apply
- In person
- File a claim with the assessor of the county where your home is, with a sworn statement that you don't get a similar exemption in another state.
Who may qualify
| Age | 65 or older (or permanently and totally disabled) |
|---|---|
| Income limit | No income limit |
| Home and residency | You may qualify if you own the home and live in it only as your residence, and you have lived in West Virginia for the two calendar years before the tax year |
| Other states | You can't also get a similar exemption in another state |
What you may get
| What it's worth | The first $20,000 of your home's assessed value is not taxed |
|---|
Dates, renewals and waiting lists
| Application deadline | December 1, for the next year's taxes. Miss it and you lose the exemption for that year. |
|---|---|
| Renewal | No. If you are 65 or older, you file once and don't refile unless you move to a new home. Moving in with family or into a nursing home doesn't count as moving. |
How West Virginia is different
Where West Virginia's rules differ from the federal rules for Property tax relief for seniors.
- No income limit
- Getting this exemption is the door to the Senior Citizen Tax Credit, which refunds more tax to lower-income homeowners
Sources: West Virginia Legislature (source 2), West Virginia Tax Division (source 4)
Good to know
- Renters: the exemption is only for owner-occupied homes.
- Only one exemption is allowed per home, however many qualifying owners live there.
- Questions: West Virginia Tax Division, 304-558-3333 or 1-800-982-8297.
Sources: West Virginia Tax Division (source 1), West Virginia Legislature (source 2)
Senior Citizen Tax Credit
If you get West Virginia's Homestead Exemption and have a lower income, the state may refund the property tax you paid on the next $20,000 of your home's assessed value. It is paid as a refundable income tax credit. The Tax Division mails form SCTC-A each January to people in the Homestead Exemption program.
How to apply
- By mail
- Sign the SCTC-A form the Tax Division mails you and send it to the address at the bottom of the form, or file it with your IT-140 return.
Applying is free. Nobody should charge you to apply.
Apply on the official siteWho may qualify
| Age | 65 or older (or permanently and totally disabled), through the Homestead Exemption |
|---|---|
| Income limit, one person, 2025 tax year (150% of the federal poverty guidelines) | $23,475; $31,725 for two people |
| Income limit, one person, 2026 tax year | $23,940; $32,460 for two people |
| Home | You may qualify if you are in the Homestead Exemption program and paid property tax on that home (its assessed value is over $20,000) |
What you may get
| What it's worth | A refund of the property tax you paid on the first $20,000 of assessed value above the $20,000 homestead exemption |
|---|
Dates, renewals and waiting lists
| When to claim | Each year after the form arrives in January. If you also claim the Homestead Excess Property Tax Credit, file it with your state return (2025 returns were due April 15, 2026). |
|---|---|
| Renewal | Every year, on the SCTC-A form mailed to you |
How West Virginia is different
Where West Virginia's rules differ from the federal rules for Property tax relief for seniors.
- If you don't have to file a federal return, Social Security is not counted as income
- You can claim it online at MyTaxes without filing a state income tax return
Good to know
- Renters: this credit is only for homeowners in the Homestead Exemption program.
- You can't claim it if you claim the Disabled Veteran Real Property Tax Credit.
- Free help filing: AARP Tax-Aide 1-888-227-7669.
Homestead Excess Property Tax Credit
West Virginia's Homestead Excess Property Tax Credit refunds up to $1,000 when the property tax on the home you own and live in is more than 4% of your household income. It is for lower-income homeowners of any age, and you claim it on your state income tax return.
How to apply
- In person
- Fill in Schedule HEPTC-1 and file it, with your Class 2 property tax receipt, with your West Virginia income tax return (Form IT-140).
Who may qualify
| Age | Any age; you don't need the Homestead Exemption |
|---|---|
| Income limit, one person, 2025 return (300% of the federal poverty guideline) | $46,950 or less; $63,450 for two people |
| Home | You may qualify if you own and live in the home, and everyone who owns it is low-income |
| Tax burden | Your 2025 property tax, minus any Senior Citizen Tax Credit, must be more than 4% of your household income, counting Social Security |
What you may get
| Most the credit can be | $1,000 (refundable) |
|---|
Dates, renewals and waiting lists
| Deadline, 2025 tax year | With your West Virginia income tax return, due April 15, 2026 |
|---|---|
| Renewal | Every year, on that year's return |
How West Virginia is different
Where West Virginia's rules differ from the federal rules for Property tax relief for seniors.
- Based on how big your tax bill is compared with your income, not on age
- You can claim it together with the Senior Citizen Tax Credit, but that credit is subtracted first
Good to know
- Renters: this credit is only for owner-occupied homes.
- You must file a state return to claim it, even if you don't otherwise need to file.
Free help
Free help with this in West Virginia
Bureau of Senior Services
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in West Virginia
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- Wisconsin
- Wyoming
Sources
- West Virginia Tax Division, Property Tax Exemptions (official government site). Checked Oct 28, 2026.
- West Virginia Legislature, W. Va. Code §11-6B-3. Twenty thousand dollar homestead exemption allowed (official government site). Checked Oct 28, 2026.
- West Virginia Legislature, W. Va. Code §11-6B-4. Claim for exemption; renewals; waiver of exemption (official government site). Checked Oct 28, 2026.
- West Virginia Tax Division, Senior Citizens Tax Credit (official government site). Checked Oct 28, 2026.
- West Virginia Tax Division, TSD 411 Senior Citizen Tax Credit (Rev. July 2026) (official government site). Checked Oct 28, 2026.
- West Virginia Tax Division, 2025 Personal Income Tax Forms and Instructions (IT-140) (official government site). Checked Oct 28, 2026.
Was this page helpful?
Report an error on this page
Newsletter
Get an email when the rules change
Benefit figures, deadlines and rules change every year. We'll tell you what changed and what to check, about twice a month.
- Free, about twice a month
- One-click unsubscribe in every email
- We never sell or share your email