One guide in West Virginia: Martinsburg Air National Guard Base, an Air Force installation in Martinsburg. At E-5 with dependents, 2026 BAH is $2,058 a month, set against HUD's fair market rent for a 3-bedroom home near it.
Rates last verified August 2026 against the published source tables.
1 guide · WV relief depends on time spent in West Virginia · TRICARE East (Humana) · E-5 with dependents: $2,058 BAH
| Installation | City | Branch | Allowance at E-5 with dependents | Against local rent |
|---|---|---|---|---|
| Martinsburg Air National Guard Base | Martinsburg | Air Force | $2,058 BAH | Covers a 3-bedroom with $376 to spare |
West Virginia. West Virginia taxes a West Virginia resident's active-duty pay. A member domiciled there who spent no more than 30 days of the year in the state is not taxed on military pay as a resident. Guard and Reserve members called to federal active duty for domestic security or Operation Enduring Freedom can deduct that pay, and a member who separates with a DD-214 can deduct the pay for the year of separation.
SCRA. Under the Servicemembers Civil Relief Act your military pay is taxed by the state you are domiciled in, not by the one your duty station sits in. Being assigned to Martinsburg Air National Guard Base does not by itself change which state may tax you, and it does not create a filing obligation where you are stationed.
TRICARE East. Care at Martinsburg Air National Guard Base falls under the TRICARE East region, administered by Humana Military — enrollment and claims run through 800-444-5445.
Maintained by PCS Calculator, an independent site run by an active-duty service member. BAH checked against DTMO's 2026 table on 19 August 2026; rents from HUD's FY2027 fair market rents, fetched 28 September 2026; state tax treatment of military pay checked 19 August 2026; TRICARE regions checked 27 August 2026. This page was last updated 5 November 2026. How every figure on this site is checked