Updated January 2026
West Virginia Veteran Benefits 2026
West Virginia offers several benefits for veterans and military retirees. Here is a summary of the key tax and property benefits available in WV for 2026.
West Virginia Highlights
- Full military retirement pay tax exemption
- Homestead property tax exemption for veterans
- Free hunting and fishing licenses for disabled veterans
- West Virginia Veterans Nursing Facility
Income Tax Treatment
West Virginia has a state income tax.
Military Retirement Pay: West Virginia has fully exempted military retirement pay from state income tax since 2018.
Active Duty Pay: Active duty pay earned outside the state is exempt.
VA Disability Compensation: VA disability compensation is tax-free at both the federal and state level in all 50 states. West Virginia does not tax VA disability payments.
Property Tax Exemption for Disabled Veterans in West Virginia
Type: Income-tax credit (refund)
West Virginia does not grant disabled veterans a property-tax exemption at the assessor level. Since Jan 1, 2024 the benefit is a refundable state income-tax credit equal to 100% of the property tax paid on the primary residence, for veterans rated 90%+ service-connected (totally and permanently disabled). You pay the county, then recover it on your WV income tax return (Form DV-1). This replaced the old $20,000 homestead reduction.
| VA disability rating / category | What you get |
|---|---|
| 90%–100% VA combined, service-connected (totally & permanently disabled) | Refundable income-tax credit = 100% of WV real property tax timely paid on the primary residential homestead.Honorable discharge; residential use; taxes paid timely; primary residence only; claim via WV income tax return + Form DV-1 + VA rating letter. |
| Below 90% | No veteran-specific benefit.May qualify for the general $20,000 homestead exemption only if 65+ or independently certified permanently & totally disabled. |
- Income limit: None.
- Age requirement: None for the veteran credit (the 65+ requirement applies only to the separate general homestead exemption).
- Surviving spouse: An unmarried surviving spouse of a disabled veteran who previously received the credit may continue claiming it; terminates on the spouse's death or remarriage.
- Counts being paid at 100% via unemployability (TDIU)? Varies / not explicitly addressed — confirm with the assessor or state VA
Source: WV Code §11-13MM-2 & §11-13MM-4; Form DV-1; general homestead §11-6B-3 and a second official source. Verified June 2026 against primary sources.
To apply, contact your county assessor's office or the West Virginia Department of Veterans Affairs. You will typically need your VA disability rating letter (and often your DD‑214) and proof that the home is your primary residence.
Real estate vs. personal property: this benefit applies to real-estate (home/homestead) property tax. Personal-property taxes — such as the annual tax some states levy on vehicles — are separate and generally still apply, even at a 100% rating, unless your state specifically exempts them.
VA Healthcare in West Virginia
West Virginia has approximately 2 VA medical centers along with community-based outpatient clinics (CBOCs) throughout the state. Veterans enrolled in VA healthcare can receive care at any VA facility nationwide.
To find the nearest VA facility, visit VA.gov Facility Locator.