West Virginia Property Tax Relief for Seniors 2026

Every statewide property tax break West Virginia offers older homeowners that we could confirm on an official page: the type of relief, the age and income limits, the amount, how to apply and the deadline.

West Virginia homeowners aged 65 or older, or permanently and totally disabled, get a $20,000 homestead exemption off assessed value with no income limit. Homestead recipients with income at or below 150% of the federal poverty guideline can also get a refundable Senior Citizens Tax Credit for the tax paid on the next $20,000 of taxable value. Any low-income owner-occupant (at or below 300% of poverty, any age) can claim a refundable credit of up to $1,000 for homestead property tax above 4% of household income. No statewide assessment freeze or property-tax deferral was identified. (sources)

Official sources Checked against official sources on November 4, 2026. This page lists only programs confirmed on an official state page; counties and cities may offer more.

The programs
Amounts, how to apply and deadlines
Income tax in retirement
Common questions

West Virginia property tax relief programs for seniors

West Virginia property tax relief for seniors: the programs (checked November 4, 2026)
Program	Type	Age	Income limit	Deadline	Source
Homestead Property Tax Exemption (W. Va. Code §11-6B-3; WV Const. Art. X §1b)	Homestead exemption	65 or older by the July 1 assessment date, or certified permanently and totally disabled at any age	None	The exemption attaches to the home occupied on the July 1 assessment date and applies to the following tax year. Check the county assessor's filing window.	West Virginia Constitution Art. X §1b, Subsection C; W. Va. Code §11-6B-3 and §11-6B-7 (current text as reprinted in 2026 Intr. SB 144, which did not pass, so $20,000 is still the law)
Senior Citizens' Tax Credit for property tax paid (W. Va. Code §11-21-21)	Tax credit	Must receive the $20,000 homestead exemption, meaning age 65 or older or permanently and totally disabled	Federal AGI at or below 150% of the federal poverty guideline for the household size. The 2025 tax-year limit (2025 IT-140) is $23,475 for 1 person, $31,725 for 2, $39,975 for 3 and $48,225 for 4, plus $8,250 for each additional person. Anyone required to pay the federal alternative minimum tax is disqualified, and the credit cannot be combined with the Disabled Veteran Real Property Tax Credit.	Within 3 years after the due date of the income tax return for the year the credit first becomes available	WV Tax Division, 2025 Personal Income Tax Forms & Instructions (SCTC section); W. Va. Code §11-21-21 (current text as reprinted in 2024 Intr. SB 459, which did not pass)
Homestead Excess Property Tax Credit (HEPTC, W. Va. Code §11-21-23)	Circuit breaker	No age requirement. You do not need to be in the Homestead Exemption program.	Federal AGI at or below 300% of the federal poverty guideline. The 2025 tax-year limit (Schedule HEPTC-1) is $46,950 for 1 person, $63,450 for 2, $79,950 for 3 and $96,450 for 4, plus $16,500 for each additional person. Every owner of the homestead must be low-income. The credit cannot be combined with the Disabled Veteran Real Property Tax Credit.	Filed with the personal income tax return for the year the tax was paid. The 2025 return was due April 15, 2026.	WV Tax Division, 2025 Personal Income Tax Forms & Instructions (Schedule HEPTC-1 and Property Tax Credits section)

Amounts, how to apply and deadlines

Homestead Property Tax Exemption (W. Va. Code §11-6B-3; WV Const. Art. X §1b)

Type: Homestead exemption
Age: 65 or older by the July 1 assessment date, or certified permanently and totally disabled at any age
Income limit: None
Amount: The first $20,000 of assessed value of the owner-occupied home (or mobile home) is exempt. If the home's assessed value is under $20,000, no tax is levied. One exemption per homestead. Owners who get a similar exemption in another state are not eligible.
How to apply: File a claim with the county assessor, including a sworn affidavit that you get no similar exemption in another state. You must have been a WV resident for the 2 consecutive calendar years before the tax year. A WV voter registration or vehicle registration card counts as proof.
Deadline: The exemption attaches to the home occupied on the July 1 assessment date and applies to the following tax year. Check the county assessor's filing window.
Source: West Virginia Constitution Art. X §1b, Subsection C; W. Va. Code §11-6B-3 and §11-6B-7 (current text as reprinted in 2026 Intr. SB 144, which did not pass, so $20,000 is still the law)

Senior Citizens' Tax Credit for property tax paid (W. Va. Code §11-21-21)

Type: Tax credit
Age: Must receive the $20,000 homestead exemption, meaning age 65 or older or permanently and totally disabled
Income limit: Federal AGI at or below 150% of the federal poverty guideline for the household size. The 2025 tax-year limit (2025 IT-140) is $23,475 for 1 person, $31,725 for 2, $39,975 for 3 and $48,225 for 4, plus $8,250 for each additional person. Anyone required to pay the federal alternative minimum tax is disqualified, and the credit cannot be combined with the Disabled Veteran Real Property Tax Credit.
Amount: A refundable credit equal to the property tax paid (regular, excess and bond levies, after any early-payment discount) on up to the first $20,000 of taxable assessed value above the $20,000 homestead exemption. The assessed value must exceed $20,000 so that some tax is owed. Credits under $10 are not refunded.
How to apply: Homestead participants get Form WV SCTC-A by mail from the Tax Division. File the original SCTC-A on its own, or with Form IT-140 if you must file a return or are also claiming the HEPTC. Substitute SCTC-A forms are not accepted.
Deadline: Within 3 years after the due date of the income tax return for the year the credit first becomes available
Source: WV Tax Division, 2025 Personal Income Tax Forms & Instructions (SCTC section); W. Va. Code §11-21-21 (current text as reprinted in 2024 Intr. SB 459, which did not pass)

Homestead Excess Property Tax Credit (HEPTC, W. Va. Code §11-21-23)

Type: Circuit breaker
Age: No age requirement. You do not need to be in the Homestead Exemption program.
Income limit: Federal AGI at or below 300% of the federal poverty guideline. The 2025 tax-year limit (Schedule HEPTC-1) is $46,950 for 1 person, $63,450 for 2, $79,950 for 3 and $96,450 for 4, plus $16,500 for each additional person. Every owner of the homestead must be low-income. The credit cannot be combined with the Disabled Veteran Real Property Tax Credit.
Amount: A refundable credit equal to the real property tax paid on the owner-occupied home (less any Senior Citizens Tax Credit) above 4% of gross household income, which includes Social Security. The maximum is $1,000.
How to apply: Complete Schedule HEPTC-1 and file it with Form IT-140 (line 19), together with the Class 2 property tax receipt. The credit is denied without them.
Deadline: Filed with the personal income tax return for the year the tax was paid. The 2025 return was due April 15, 2026.
Source: WV Tax Division, 2025 Personal Income Tax Forms & Instructions (Schedule HEPTC-1 and Property Tax Credits section)

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West Virginia income tax in retirement

Property tax relief is one half of a state’s cost to retirees; the other is income tax on pensions, IRA withdrawals and Social Security. See West Virginia state income tax for retirees, which states tax retirement income and which states tax Social Security.

Common questions

What property tax relief can seniors get in West Virginia?

Homestead Property Tax Exemption (W. Va. Code §11-6B-3; WV Const. Art. X §1b): homestead exemption; Senior Citizens' Tax Credit for property tax paid (W. Va. Code §11-21-21): tax credit; Homestead Excess Property Tax Credit (HEPTC, W. Va. Code §11-21-23): circuit breaker (wvlegislature.gov, tax.wv.gov).

At what age do West Virginia seniors qualify for property tax relief?

Homestead Property Tax Exemption (W. Va. Code §11-6B-3; WV Const. Art. X §1b): 65 or older by the July 1 assessment date, or certified permanently and totally disabled at any age; Senior Citizens' Tax Credit for property tax paid (W. Va. Code §11-21-21): Must receive the $20,000 homestead exemption, meaning age 65 or older or permanently and totally disabled; Homestead Excess Property Tax Credit (HEPTC, W. Va. Code §11-21-23): No age requirement. You do not need to be in the Homestead Exemption program..

Is there an income limit for West Virginia senior property tax relief?

Homestead Property Tax Exemption (W. Va. Code §11-6B-3; WV Const. Art. X §1b): None; Senior Citizens' Tax Credit for property tax paid (W. Va. Code §11-21-21): Federal AGI at or below 150% of the federal poverty guideline for the household size. The 2025 tax-year limit (2025 IT-140) is $23,475 for 1 person, $31,725 for 2, $39,975 for 3 and $48,225 for 4, plus $8,250 for each additional person. Anyone required to pay the federal alternative minimum tax is disqualified, and the credit cannot be combined with the Disabled Veteran Real Property Tax Credit.; Homestead Excess Property Tax Credit (HEPTC, W. Va. Code §11-21-23): Federal AGI at or below 300% of the federal poverty guideline. The 2025 tax-year limit (Schedule HEPTC-1) is $46,950 for 1 person, $63,450 for 2, $79,950 for 3 and $96,450 for 4, plus $16,500 for each additional person. Every owner of the homestead must be low-income. The credit cannot be combined with the Disabled Veteran Real Property Tax Credit..

What is the deadline to apply in West Virginia?

Homestead Property Tax Exemption (W. Va. Code §11-6B-3; WV Const. Art. X §1b): The exemption attaches to the home occupied on the July 1 assessment date and applies to the following tax year. Check the county assessor's filing window.; Senior Citizens' Tax Credit for property tax paid (W. Va. Code §11-21-21): Within 3 years after the due date of the income tax return for the year the credit first becomes available; Homestead Excess Property Tax Credit (HEPTC, W. Va. Code §11-21-23): Filed with the personal income tax return for the year the tax was paid. The 2025 return was due April 15, 2026..

Sources

Every row above is copied from the official page linked beside it. Benefits change with new laws and local decisions, so confirm the amount and the deadline with the office that runs the program before you apply. QuantCalc is calculation software, not legal, tax or benefits advice. Last updated November 4, 2026.

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