Disabled veteran and eligible widowed spouse real property tax credit
- Who qualifies
- Honorably discharged veterans rated at least 90% service-connected by VA, or meeting VA individual-unemployability eligibility. The unmarried surviving spouse of a qualifying veteran who previously received the credit may continue it. The qualifying homestead must be used exclusively as the owner's residence, generally for more than six consecutive months in the prior calendar year.
- What you get
- A refundable income-tax credit equals eligible real property taxes timely paid on the homestead during the tax year. Delinquent or back-tax payments do not qualify. The credit ends on sale, loss of property eligibility, or the survivor's death or remarriage.
- How to apply
- File a West Virginia personal income-tax return with form DV-1. Pay the first half of the property-tax assessment before October 1 and the second half before April 1.
Official page (opens in a new tab) W. Va. Code §§ 11-13MM-2, 11-13MM-4, and 11-6B-2
Sources (5)
- West Virginia Code §11-13MM-2 (opens in a new tab), West Virginia Legislature
- West Virginia Code §11-6B-2 (opens in a new tab), West Virginia Legislature
- West Virginia Code §11-13MM-4 (opens in a new tab), West Virginia Legislature
- TSD 455, Disabled Veteran Real Property Tax Credit, January 2026 (p. 1) (opens in a new tab), West Virginia Tax Division
- State Benefits (opens in a new tab), West Virginia Department of Veterans Assistance