Disabled Veteran Real Property Tax Credit (90-100% Rating)
Refundable income tax credit equal to 100% of property taxes paid on the primary residence for veterans rated 90-100%.
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Apply directly through the official West Virginia agency.
About this benefit
Eligibility
Honorably discharged veteran with a 90% or greater combined VA disability rating (does not need to be permanent and total). Must own and occupy a homestead in WV used exclusively for residential purposes. Property taxes must be paid timely (first half by October 1, second half by April 1). Effective January 1, 2024.
Covers
Refundable personal income tax credit equal to 100% of real property taxes paid on the veteran's primary residence. This is not a fixed cap -- it covers the full property tax bill. Cannot also claim the Senior Citizen Tax Credit (SCTC) or Homestead Excess Property Tax Credit.
Estimated value
On an average WV home, this could be worth $500-$1,500+ per year depending on county and assessed value.
How to apply
File WV Personal Income Tax Return (IT-140) with Form DV-1 (Disabled Veteran Real Property Tax Credit), attaching property tax receipts and VA disability rating letter.
Verified against official source
Last checked 2026-05-05 against tax.wv.gov. Always confirm current rates and rules with the West Virginia state agency before applying.
Other West Virginia Tax Benefits
Military Retirement Pay Full State Income Tax Exemption
100% exemption of military retirement pay, SBP, RCSBP, and RSFPP annuities from WV state income tax.
Varies by retirement pay (~$1,000-$2,500/yr)
Homestead Property Tax Exemption (100% P&T)
$20,000 reduction in assessed value of the homestead for property tax purposes for totally disabled veterans.
~$200-$400/yr
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