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Funding State West Virginia State Tax Division

Disabled Veteran Real Property Tax Credit (Disabled Veteran Real Property Tax Credit)

A West Virginia income tax credit that refunds the real property taxes a disabled veteran pays on their home, with no stated maximum, applied against the state income tax return.

Who it is for

Honorably discharged veterans with a 90 to 100 percent permanent and total disability rating from the VA who own and live in their home. A surviving, non-remarried spouse can keep claiming it if the veteran already used it and the home has not been sold or reclassified.

Focus: Veterans with disabilities, Surviving spouses and families

Before you start

How you apply: Apply directly to the program.

How to apply

  1. Pay your real property taxes on time: first half before October 1, second half before April 1.
  2. File a West Virginia Personal Income Tax Return and attach Form DV-1, entering the Total Tax Paid from Part II of the DV-1 on the IT-140, Line 21(B).
  3. Include copies of your property tax receipts and your VA disability rating letter with the return.

Deadline: Claimed each year on your West Virginia personal income tax return, which follows the regular state tax filing deadline. (Annual cycle)

Amount: Full refund/credit of real property taxes actually paid on the home, no cap stated

Official program page

Verified as of 2026-07-05. Resources are checked periodically against their official source. Details, amounts, and deadlines change. Confirm the current information on the official page before you rely on it.

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