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Disabled Veteran Real Property Tax Credit — Refundable

From a 90% rating, 100% of the property tax paid on the homestead comes back as a refundable credit on the state income tax return. The tax has to have been paid on time, and the credit is first claimable for tax year 2024.

Verified August 27, 2026

What this benefit is

From a 90% rating, 100% of the property tax paid on the homestead comes back as a refundable credit on the state income tax return. The tax has to have been paid on time, and the credit is first claimable for tax year 2024.

What it's worth: 100% of the property tax paid on the homestead, refunded

  • The credit is REFUNDABLE: where it exceeds your income tax, the excess is paid to you.
  • It equals the property tax actually paid, so its size is your county bill.
  • The property tax must have been paid ON TIME. A late payment loses the credit for that year, which is the condition most likely to catch someone out.
  • The credit is first claimable for tax year 2024.
  • The gate is a service-connected rating of 90% or more.

Who is entitled to it

  • Your combined rating is 90% or more.
  • The homestead is used and occupied by you, exclusively residentially.
  • Your home is in West Virginia.

Not sure whether that describes you?

Answer a few questions about this benefit specifically — we only ask what this one actually depends on, and we stop as soon as we know.

How to claim it

Deadline: With your WV return
  1. 1Pay the property tax ON TIME — first half before October 1, second before April 1. Timely payment is a condition, and a late instalment can cost the whole credit.
  2. 2Claim the credit on the West Virginia income tax return; the first claimable year was 2024, filed in 2025.
  3. 3Occupy the homestead at least six months of the year, exclusively residentially — a part-year or mixed-use property does not carry it.
File with
The West Virginia Tax Division, on your income tax return
Documents you will need
va benefit summary letter
Annual
Claimed once a year.
CorrectionThis is a refundable income tax credit, not a property tax exemption — the bill is paid and then comes back. A veteran who stops paying the property tax expecting an exemption loses the credit, because timely payment is a condition.
Worth knowingThe 90% gate is lower than the 100% most states demand for their largest relief — a 90%-rated West Virginian gets what a 90%-rated veteran in most covered states does not.
Known gapMilitary retirement is reported fully exempt from West Virginia income tax; the statute could not be read and it stays a candidate.

Sources

Why only one source type: The Department of Veterans Assistance's own page states the 90–100% gate and the first claimable year. The statute host (code.wvlegislature.gov) returns 403 and the Tax Division's TSD-455 is a scanned PDF with no text layer, so the department's page is what could be read.

This finder provides an informational match, not a government eligibility determination. The responsible agency decides your application.