West Virginia · Property tax exemptions for people with disabilities · Updated Oct 2026

West Virginia property tax exemptions for people with disabilities (2026)

Every statewide property tax break in West Virginia that our guide lists for homeowners with a disability, including senior breaks that also cover people with disabilities. What each is worth, who qualifies, the deadline and how to apply.

Short answer

The main property tax break for people with disabilities in West Virginia is the Homestead Exemption (age 65 or older, or permanently and totally disabled). The first $20,000 of your home's assessed value is exempt from property tax.

Worth
$20,000
Income limit
None listed in our sources
Deadline
On or before December 1 following the July 1 assessment date; it applies to taxes for the…

Property tax breaks for people with disabilities in West Virginia

Seniors

Homestead Exemption (age 65 or older, or permanently and totally disabled)

The first $20,000 of your home's assessed value is exempt from property tax.

For people with disabilities: You own the home and use it only as your residence, and you are 65 or older or certified permanently and totally disabled.

Who qualifies
You own the home and use it only as your residence, and you are 65 or older or certified permanently and totally disabled. You must have lived in West Virginia for the two calendar years before the tax year, and you cannot get a similar exemption in another state. Moving in with family or into a nursing home because of illness does not count as moving.
How to apply
File a claim with your county assessor, with a sworn statement that you do not get a similar exemption in another state. Bring proof of age (65+) or, for disability, one of: a West Virginia doctor's certification of permanent and total disability, a Social Security letter showing current permanent and total disability benefits, or another proof listed in the law.
Deadline
On or before December 1 following the July 1 assessment date; it applies to taxes for the next tax year. If you miss December 1, you lose the exemption for that tax year.
Renewal
One-time for seniors (refile only if you move). Disabled owners file once and sign a promise to tell the assessor within 30 days if they stop qualifying.
Law
W. Va. Code §11-6B-3; §11-6B-4

Source: official page

How to apply, step by step

Homestead Exemption (age 65 or older, or permanently and totally disabled)

  1. File a claim with your county assessor, with a sworn statement that you do not get a similar exemption in another state.
  2. Bring proof of age (65+) or, for disability, one of: a West Virginia doctor's certification of permanent and total disability, a Social Security letter showing current permanent and total disability benefits, or another proof listed in the law.

Deadline: On or before December 1 following the July 1 assessment date; it applies to taxes for the next tax year. If you miss December 1, you lose the exemption for that tax year.

Renewal: One-time for seniors (refile only if you move). Disabled owners file once and sign a promise to tell the assessor within 30 days if they stop qualifying.

Savings estimate for West Virginia

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Filled in when the exemption is a fixed dollar amount. You can change it.

West Virginia median effective rate: 0.53% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). It is a statewide middle value; local rates differ a lot.

An estimate, not a bill. Nothing you type here is sent anywhere.

Eligibility finder for West Virginia

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for people with disabilities: you own and live in the home and have a permanent disability. Change any answer.

Leave empty if you'd rather not say.

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for West Virginia

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

The checklist asks for no personal details and nothing is sent to our server: the files are made on your device.

Exemptions to include

Questions about people with disabilities property tax breaks in West Virginia

Who qualifies for property tax breaks for people with disabilities in West Virginia?

Homestead Exemption (age 65 or older, or permanently and totally disabled): You own the home and use it only as your residence, and you are 65 or older or certified permanently and totally disabled. You must have lived in West Virginia for the two calendar years before the tax year, and you cannot get a similar exemption in another state.

Is there an income limit for people with disabilities' property tax breaks in West Virginia?

Our sources list no income limit for any of these breaks.

When is the deadline for people with disabilities to apply in West Virginia?

Homestead Exemption (age 65 or older, or permanently and totally disabled): On or before December 1 following the July 1 assessment date; it applies to taxes for the next tax year. If you miss December 1, you lose the exemption for that tax year.

Do people with disabilities have to reapply every year in West Virginia?

Homestead Exemption (age 65 or older, or permanently and totally disabled): One-time for seniors (refile only if you move). Disabled owners file once and sign a promise to tell the assessor within 30 days if they stop qualifying.

Where do people with disabilities apply for property tax breaks in West Virginia?

Your county assessor decides the homestead exemption; you apply at the assessor's office in the county where the home is. The income-tax credits (senior, excess property tax, disabled veteran) are claimed on your West Virginia personal income tax return with the State Tax Division. For the Homestead Exemption (age 65 or older, or permanently and totally disabled): File a claim with your county assessor, with a sworn statement that you do not get a similar exemption in another state.

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