West Virginia · Property tax exemptions for surviving spouses · Updated Oct 2026
West Virginia property tax exemptions for surviving spouses (2026)
Every statewide property tax break in West Virginia that our guide lists for surviving spouses: breaks made for them, and breaks a surviving spouse can keep or claim. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for surviving spouses in West Virginia is the Disabled Veteran Real Property Tax Credit. A refundable state income tax credit equal to all the property tax you paid on time on your home during the year, so in effect your home's property tax comes back to you.
- Worth
- See the rules
- Income limit
- None listed in our sources
- Deadline
- With your income tax return.
Property tax breaks for surviving spouses in West Virginia
Disabled veteransDisabled Veteran Real Property Tax Credit
A refundable state income tax credit equal to all the property tax you paid on time on your home during the year, so in effect your home's property tax comes back to you.
For surviving spouses: The unremarried surviving spouse of a veteran who already received the credit keeps it until death or remarriage, and only while the home is not sold.
- Who qualifies
- An honorably discharged veteran rated by the VA at 90% or more service-connected disability, or who meets the VA's individual unemployability rules (W. Va. Code §11-13MM-2(b)(3)). The Tax Division's guide TSD 455 describes eligible veterans as '90-100% permanently and totally disabled', but the statute does not require a permanent and total rating. The home must be used only as a residence; TSD 455 says the owner must have used or occupied it for at least 6 months. The unremarried surviving spouse of a veteran who already received the credit keeps it until death or remarriage, and only while the home is not sold. You cannot also take the Senior Citizens' or Excess Property Tax credits in the same year.
- How to apply
- File Schedule DV-1 with your West Virginia income tax return (Form IT-140, line 21B), with your property tax receipts and your VA disability rating letter.
- Deadline
- With your income tax return. Property tax must be paid on time (first half before October 1, second half before April 1) or it does not count.
- Renewal
- Every year, on that year's tax return.
- Law
- W. Va. Code §11-13MM-2(b)(3), (5); §11-13MM-4
Source: official page
How to apply, step by step
- File Schedule DV-1 with your West Virginia income tax return (Form IT-140, line 21B), with your property tax receipts and your VA disability rating letter.
Form: Form DV-1 (filed with IT-140)
Deadline: With your income tax return. Property tax must be paid on time (first half before October 1, second half before April 1) or it does not count.
Renewal: Every year, on that year's tax return.
Savings estimate for West Virginia
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
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 surviving spouses: you own and live in the home and are a surviving spouse. Change any answer.
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.
Questions about surviving spouses property tax breaks in West Virginia
Who qualifies for property tax breaks for surviving spouses in West Virginia?
Disabled Veteran Real Property Tax Credit: An honorably discharged veteran rated by the VA at 90% or more service-connected disability, or who meets the VA's individual unemployability rules (W. Va. Code §11-13MM-2(b)(3)).
Is there an income limit for surviving spouses' property tax breaks in West Virginia?
Our sources list no income limit for any of these breaks.
When is the deadline for surviving spouses to apply in West Virginia?
Disabled Veteran Real Property Tax Credit: With your income tax return. Property tax must be paid on time (first half before October 1, second half before April 1) or it does not count.
Do surviving spouses have to reapply every year in West Virginia?
Disabled Veteran Real Property Tax Credit: Every year, on that year's tax return.
Where do surviving spouses 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 Disabled Veteran Real Property Tax Credit: File Schedule DV-1 with your West Virginia income tax return (Form IT-140, line 21B), with your property tax receipts and your VA disability rating letter.
SourcesLast checked: Oct 2026.