West Virginia Veteran Benefits 2026: Property Tax Exemptions and Military Retired Pay Tax
The state benefits West Virginia gives veterans and their surviving spouses: property tax exemptions, how the state taxes military retired pay, and other benefits, each with who qualifies, the amount, how to apply and the official source.
West Virginia does not exempt a disabled veteran's home outright. Instead it refunds the full real property tax paid on time on the homestead as a refundable state income tax credit. The credit covers honorably discharged veterans rated 90% or higher, or who meet the VA's individual-unemployability (IU) requirements (IU added in effect June 12, 2026), and continues for an unmarried surviving spouse. A veteran certified permanently and totally disabled can also get the $20,000 homestead exemption at any age. Military retired pay, including survivor annuities, has been fully exempt from state income tax since tax year 2018. (sources)
Official sources Checked against official sources on November 4, 2026. This page lists only benefits confirmed on an official state or federal page; counties and cities may offer more.
Property tax exemptions for veterans in West Virginia
| Benefit | Who qualifies | Amount | How to apply | Source |
|---|---|---|---|---|
| Disabled Veteran Real Property Tax Credit (W. Va. Code §11-13MM-4) | Homeowner with an honorable discharge from any U.S. armed service, rated by the VA at 90% or more service-connected, or meeting the VA's individual-unemployability (IU) requirements. IU was added by 2026 SB 194, in effect June 12, 2026. The home must be used and occupied only as a residence. No age or income limit. | A refundable credit against WV personal income tax equal to 100% of the real property tax paid on time to the county sheriff on the homestead. Late, delinquent or back taxes do not count. It applies to tax years beginning on or after January 1, 2024 (§11-13MM-10). The credit ends on the veteran's death (unless an eligible widowed spouse continues it), on sale of the property, or if the assessor finds the property no longer qualifies. If you claim it, you cannot also claim the Senior Citizens Tax Credit or the Homestead Excess Property Tax Credit (2025 IT-140 instructions). | Claim the credit on the WV personal income tax return (Form IT-140; see Tax Division publication TSD-455). The WV Department of Veterans Assistance (WVDVA) says to speak to a veterans service officer (VSO) at a local benefit office for help. | WV Legislature, Enrolled SB 194 (2026), §11-13MM-2 definition of 'disabled veteran taxpayer'. Credit text is in §11-13MM-4 as amended by Enr. Com. Sub. HB 2121 (2025), plus the WV Tax Division 2025 IT-140 instructions. |
| Surviving spouse continuation of the Disabled Veteran Real Property Tax Credit | The unmarried surviving spouse of a disabled veteran taxpayer who had already been receiving the §11-13MM-4 credit | The same refundable credit, equal to 100% of the homestead real property tax paid on time. It continues until the spouse dies or remarries. The Tax Division also requires that the property has not been sold or reclassified. In effect July 11, 2025. | Claim the credit on the WV personal income tax return, following the Tax Commissioner's forms and instructions | WV Legislature, Enrolled Com. Sub. HB 2121 (2025), §11-13MM-2 and §11-13MM-4 |
| Homestead exemption for permanently and totally disabled owners, which applies to P&T-rated veterans | A West Virginia owner-occupant certified as permanently and totally disabled, at any age, who has been a WV resident for the 2 consecutive calendar years before the tax year. WVDVA says veterans rated 90-100% permanent and total by the VA may qualify. If a veteran was a WV resident on entering active duty, kept WV residency throughout service, and buys a homestead on returning at military retirement (or at an earlier separation for P&T disability), the 2-year residency test is treated as met (§11-6B-3). | The first $20,000 of assessed value is exempt | Apply with the county assessor, including a sworn affidavit that you get no similar exemption in another state. The exemption attaches to the home occupied on the July 1 assessment date and applies to the following tax year. | West Virginia Constitution Art. X §1b, Subsection C (General Homestead Exemption); W. Va. Code §11-6B-3 (current text as reprinted in 2026 Intr. SB 144, which did not pass); WVDVA State Benefits |
Is military retired pay taxed in West Virginia?
| Treatment | Amount or limit | Source |
|---|---|---|
| Fully exempt. Military retirement income from the regular Armed Forces, Reserves and National Guard, including survivorship annuities, is subtracted from federal AGI. Retirement income from the other uniformed services has also been covered since tax year 2019. | No dollar cap for taxable years beginning after December 31, 2017. Before that the subtraction was capped at $20,000. Separately, Social Security benefits are 100% exempt from tax year 2026 (W. Va. Code §11-21-12(c)(8)(E)). | wvlegislature.gov |
For the dollars this treatment adds to (or saves on) a retiree’s state tax in 2026, see the military retirement tax by state study; for the pension itself, the military retirement pay calculator.
Other West Virginia veteran benefits
Vehicles and license plates
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| Free veteran and disabled-veteran special license plates | Veterans who qualify for VA auto-grant benefits or hold a 100% permanent and total service-connected rating. Former POWs, Purple Heart recipients and Pearl Harbor survivors get free special plates. | Free plates. Other honorably discharged veterans pay a one-time $10 fee on top of the regular registration fee (W. Va. Code §17A-3-14). | veterans.wv.gov |
| U.S. Veteran special plate | Anyone honorably discharged from a branch of the U.S. Armed Services | $51.50 per year renewal fee, for a 1- or 2-year registration. Personalized plates are available. | dmv.wv.gov |
Hunting, fishing and other licenses
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| Free hunting, trapping and fishing licenses | Resident veterans who qualify for VA auto-grant benefits, hold a 100% permanent and total rating, or are former POWs. Active-duty members on leave or furlough can hunt, fish and trap without a license, using their leave papers. | Free license | veterans.wv.gov |
Education
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| West Virginia War Orphan Program | Surviving spouse, or surviving child under 26, of a qualifying veteran | Tuition and fees at WV state schools are waived beyond what DEA pays, or in full once Chapter 35/Fry benefits run out. WVDVA also pays up to $1,000 per semester, with a maximum of $2,000 per year, toward expenses. | veterans.wv.gov |
| Medal of Honor and Andrew J. Trail Purple Heart Recipient Tuition Waiver | West Virginia residents awarded the Medal of Honor or the Purple Heart | Full waiver of tuition and mandatory fees at public institutions | veterans.wv.gov |
| Veterans Re-education Assistance stipend | Veterans enrolled in a certified post-secondary course. Vocational and non-traditional programs are considered case by case. | Up to $500 per semester | veterans.wv.gov |
| In-state tuition rates for military members, veterans and families | Current armed-forces members who live in or move to WV; veterans of the National Guard, reserves or armed forces who live in or move to WV to attend a state institution; nonresident members of a WV Guard or reserve unit; and the spouses and dependents of members and veterans who live in or move to WV with them (§18B-10-1a, in effect June 5, 2024) | In-state tuition rate at state institutions of higher education, regardless of domicile | wvlegislature.gov |
Employment
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| Veterans' preference in state and local civil-service hiring (W. Va. Code §6-13-2) | Veterans separated from active duty under honorable conditions. The 10-point category is for disabled veterans (service-connected disability, or receiving VA or military disability compensation or pension) and Purple Heart recipients. | 5 points (veteran) or 10 points (compensable disability or Purple Heart) added to a passing exam score or rating for state and local civil-service jobs. Preference veterans are listed ahead of non-preference candidates with the same score. | wvlegislature.gov |
State veterans homes
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| West Virginia Veterans Home (Barboursville), a residential domiciliary rather than a skilled nursing facility | Veterans with an honorable discharge or a general discharge under honorable conditions who are eligible for VA medical center care and are ambulatory and independent in all activities of daily living (no skilled nursing need). Required service is at least 12 consecutive months of active duty or reserve active service. Anyone who enlisted since September 7, 1980 needs at least 24 consecutive months or the full period called to active duty. Either requirement is waived for a medical discharge due to a service-connected injury. | 125 beds. The domiciliary program charges a monthly maintenance fee of 50% of the resident's total monthly income, and income is never a barrier to admission. Project-214 gives homeless veterans a 60-day stay at no cost. | veterans.wv.gov |
| West Virginia Veterans Nursing Facility (Clarksburg) | Veterans. Contact the facility for admission criteria. | 120 beds plus a 20-bed Alzheimer's/dementia unit. Cost is not published. | veterans.wv.gov |
Other benefits
| Benefit | Who qualifies | Amount | Source |
|---|---|---|---|
| State Parks 'Veterans' Salute' discount | Veterans and active-duty military personnel | 10% off standard lodge rooms, cabins and campsites, all year | veterans.wv.gov |
Common questions
Does West Virginia have a property tax exemption for disabled veterans?
West Virginia lists 3 veteran property tax benefits. The main one: Homestead exemption for permanently and totally disabled owners, which applies to P&T-rated veterans. Who qualifies: A West Virginia owner-occupant certified as permanently and totally disabled, at any age, who has been a WV resident for the 2 consecutive calendar years before the tax year. WVDVA says veterans rated 90-100% permanent and total by the VA may qualify. If a veteran was a WV resident on entering active duty, kept WV residency throughout service, and buys a homestead on returning at military retirement (or at an earlier separation for P&T disability), the 2-year residency test is treated as met (§11-6B-3).. Amount: The first $20,000 of assessed value is exempt (West Virginia Constitution Art. X §1b, Subsection C (General Homestead Exemption); W. Va. Code §11-6B-3 (current text as reprinted in 2026 Intr. SB 144, which did not pass); WVDVA State Benefits).
How do I apply for the West Virginia veteran property tax exemption?
Apply with the county assessor, including a sworn affidavit that you get no similar exemption in another state. The exemption attaches to the home occupied on the July 1 assessment date and applies to the following tax year. (West Virginia Constitution Art. X §1b, Subsection C (General Homestead Exemption); W. Va. Code §11-6B-3 (current text as reprinted in 2026 Intr. SB 144, which did not pass); WVDVA State Benefits).
Does West Virginia tax military retirement pay?
Fully exempt. Military retirement income from the regular Armed Forces, Reserves and National Guard, including survivorship annuities, is subtracted from federal AGI. Retirement income from the other uniformed services has also been covered since tax year 2019. Amount or limit: No dollar cap for taxable years beginning after December 31, 2017. Before that the subtraction was capped at $20,000. Separately, Social Security benefits are 100% exempt from tax year 2026 (W. Va. Code §11-21-12(c)(8)(E)). (wvlegislature.gov).
What other benefits do veterans get in West Virginia?
Free veteran and disabled-veteran special license plates (veterans.wv.gov); U.S. Veteran special plate (dmv.wv.gov); Free hunting, trapping and fishing licenses (veterans.wv.gov); State Parks 'Veterans' Salute' discount (veterans.wv.gov); West Virginia War Orphan Program (veterans.wv.gov); Medal of Honor and Andrew J. Trail Purple Heart Recipient Tuition Waiver (veterans.wv.gov); Veterans Re-education Assistance stipend (veterans.wv.gov); In-state tuition rates for military members, veterans and families (wvlegislature.gov); West Virginia Veterans Home (Barboursville), a residential domiciliary rather than a skilled nursing facility (veterans.wv.gov); West Virginia Veterans Nursing Facility (Clarksburg) (veterans.wv.gov); Veterans' preference in state and local civil-service hiring (W. Va. Code §6-13-2) (wvlegislature.gov). Who qualifies and the amounts are in the tables above.
Sources
- WV Legislature, Enrolled SB 194 (2026), §11-13MM-2 definition of 'disabled veteran taxpayer'. Credit text is in §11-13MM-4 as amended by Enr. Com. Sub. HB 2121 (2025), plus the WV Tax Division 2025 IT-140 instructions.
- WV Legislature, Enrolled Com. Sub. HB 2121 (2025), §11-13MM-2 and §11-13MM-4
- West Virginia Constitution Art. X §1b, Subsection C (General Homestead Exemption); W. Va. Code §11-6B-3 (current text as reprinted in 2026 Intr. SB 144, which did not pass); WVDVA State Benefits
- wvlegislature.gov
- veterans.wv.gov
- dmv.wv.gov
- veterans.wv.gov
- wvlegislature.gov
- veterans.wv.gov
- veterans.wv.gov
- wvlegislature.gov
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.
Related
West Virginia senior property tax relief → West Virginia state income tax for retirees → Veteran benefits in every state → Military retirement tax by state 2026 → Military retirement pay calculator → 2026 VA disability rates → Military retiree and VA COLA 2027 → VA loan limits 2026 →