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2026 rules · verified against West Virginia's primary source
West Virginia fully exempts the primary residence of a veteran rated 100% permanent & total (or paid at the 100% rate).
Owner-occupied homestead used exclusively for residential purposes; requires 90-100% combined service-connected disability rating; credit is refundable and claimed on the WV income tax return; property tax must be timely paid. W.Va. Code 11-13MM-4.
Full exemption at 100% P&T?
Yes
Effective property tax rate
0.51%
Source: https://code.wvlegislature.gov/11-13MM-4/ · verified July 2026
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