West Virginia Senior, Homestead Excess, and Disabled Veteran Property Tax Relief

What it offers

West Virginia offers property-tax-related credits relevant to caregiver households. The Senior Citizen Tax Credit is a refundable income tax credit for homeowners who participate in the Homestead Exemption program, have paid property tax, and have income below 150% of federal poverty guidelines; for 2025, maximum income is $23,475 for one person, $31,725 for two, $39,975 for three, and $48,225 for four, with $8,250 added for each additional person. The Homestead Excess Property Tax Credit applies when property taxes paid in 2025 exceeded 4% of 2024 income and is capped at $1,000; senior credit amounts reduce the HEPTC amount. West Virginia also provides a refundable Disabled Veteran Real Property Tax Credit for honorably discharged veteran homeowners who are rated 90-100% permanently and totally disabled by VA and timely paid real property taxes on a residential homestead. Eligible widow(er)s of a veteran who claimed the credit in a prior year may also qualify if they have not remarried and the homestead has not been sold or reclassified. Veterans rated 100% permanent and disabled by VA may also qualify for certain homestead property-tax exemptions through county assessors.

Questions that decide eligibility

GiveCare prepares the questions; the program makes the decision. Bring these to the call or the application:

1. 01

   Does the person receiving care live in West Virginia?

   Residency is usually the first thing a program checks.

2. 02

   Does the VA disability rating meet the program’s minimum (our record lists null%)?

3. 03

   Do the work hours meet the minimum (our record lists null hours)?

4. 04

   Which tax year does this apply to, and what form claims it?

5. 05

   Does your employer already offer this, and have they told staff?

   Some credits are claimed by the employer, not by you — asking is the move.