Military Personnel Tax Exemption
West Virginia offers property tax exemptions for eligible veterans and active-duty military personnel under certain conditions. These exemptions help reduce or eliminate real estate tax burdens for qualifying individuals.
1. Homestead Exemption for Disabled Veterans (§11-6B-4, WV Code)
West Virginia provides a full property tax exemption for 100% permanently and totally disabled veterans.
Eligibility Criteria:
- Must be a West Virginia resident.
- Must have a 100% service-connected permanent and total disability as certified by the U.S. Department of Veterans Affairs (VA).
- Applies only to the veteran’s primary residence.
- The exemption does not extend to rental, business, or secondary properties.
How to Apply:
- File an application with the County Assessor’s Office by December 1st of the year before the exemption is applied.
- Provide documentation from the VA confirming 100% disability status.
- Once approved, the exemption automatically renews unless the property owner moves or no longer qualifies.
2. Active-Duty Military Exemption from Personal Property Tax (§11-6B-7, WV Code)
West Virginia allows a personal property tax exemption for active-duty military personnel stationed outside the state.
Eligibility Criteria:
- Must be on active duty in the U.S. Armed Forces.
- Must maintain West Virginia residency but be stationed outside the state.
- Applies to personal property, such as vehicles registered in West Virginia.
- Does not apply to real estate property taxes.
How to Apply:
- Submit an affidavit and military orders to the County Assessor’s Office annually.
- Provide proof of out-of-state duty assignment.
Key Takeaways
✔ 100% disabled veterans can receive a full property tax exemption on their primary residence.
✔ Active-duty military members stationed out of state can be exempt from personal property taxes.
✔ Applications must be submitted to the County Assessor’s Office with supporting documents.
✔ December 1 is the annual deadline for property tax exemptions.