Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
West Virginia
You may be eligible to receive money back
West Virginia Program Overview
Property Tax-Aide features the Homestead Exemption for Seniors and Disabled, Senior Citizen Refundable Tax Credit, and Homestead Excess Property Tax Credit programs in West Virginia.
Homestead Exemption for Seniors and Disabled
The program exempts the first $20,000 of assessed value from ad valorem property taxes for senior citizens or disabled homeowners.
Eligibility
- Only residential property, including mobile or manufactured home, is eligible for this program.
- The applicant must own and occupy the property and retain it for noncommercial purposes.
- The applicant must have paid property taxes on the homestead for two consecutive taxable years.
- The applicant must have been a resident of the state for two consecutive years preceding the start (July 1) of the relevant tax year and have lived at their homestead for at least six months prior to the tax year.
- Applicants must be 65 years or older by July 1 of the relevant tax year, or be certified as being permanently and totally disabled. For example, if you will turn 65 between July 1, 2023 and June 30, 2024, you may apply between July 1, and December 1, 2023 for Homestead Exemption for 2024 Tax Year.
Application Deadline
For the 2024 tax year, residents must file Homestead Exemption application between July 1 and December 1, 2023 with the county assessor. Those filing based on disability must file before October 1.
The exemption will automatically roll over each year, provided the home remains the primary residence.
Required Documentation
- Proof of age, such as a driver’s license or birth certificate. If qualifying based on disability, provide your notice of award letter granting your disability from the Social Security Office or Veterans Administration stating applicant is permanently and totally disabled.
- Reapplication is not required unless there is a change in status or residence.
Contact Details
For more information or to access your county’s Homestead Exemption application, please contact your county assessor, which can be found on this List of County Assessors
For additional questions:
Call West Virginia Tax Division: (304) 558-3333 or (800) 982-8297
Senior Citizen Refundable Tax Credit (SCTC)
Eligible seniors receive a refundable credit on their personal income tax based on the property taxes, after taking into account the Homestead Exemption. Senior citizens who receive the Homestead Exemption will receive a packet of information about how to claim the refund, if eligible, along with the necessary forms.
Eligibility
- Homeowner must owe and pay property taxes in excess of the Homestead Exemption. (See above)
- An individual over the age of 65 is eligible if household adjusted gross income is 150% or less of the federal poverty guideline based upon the number of individuals in the family unit residing in the homestead. The 2022 income maximum must be less than or equal to $20,385 for a single person household, $27,465 for two-person household. For each additional person in the household, income increases $7,080.
- In calculating income, if not required to file a federal tax return, do not include social security benefits when calculating household income.
- West Virginia Tax Division will mail the WV SCTC-1 The amount of allowable credit is determined. The income for claiming this credit is reported on Schedule SCTC-A. This is found in the packet mailed to the applicant.
Application Deadline
April 18, 2023
Required Documentation
- Eligible individuals are sent a packet of forms and instructions for claiming the refund each January. This package, along with Form SCTC-1, must be submitted with IT-140, the personal income tax return.
- West Virginia IT-140 Form and all supporting documents, including W-2s, 1099s
- West Virginia Schedule M – Modifications to Adjusted Gross Income
Contact Details
For additional information:
West Virginia Senior Property Credits
Direct questions to:
West Virginia Tax Division: (304) 558-3333 or (800) 982-8297
Or
Contact your local assessor, which can be found on this List of County Assessors
Homestead Excess Property Tax Credit
In order to qualify for the Homestead Excess Property Tax Credit (HEPTC), your property taxes paid in 2022 must have exceeded 4% of your income in 2022. The maximum credit cannot exceed $1,000.
Any amount of credit claimed under the Senior Citizen Tax Credit program will reduce the amount of credit you can claim under the Homestead Excess Property Tax Credit. The qualifications for the HEPTC are different from the SCTC‐A.
Any amount of credit claimed under the Senior Citizen Tax Credit program will reduce the amount of credit you can claim under the Homestead Excess Property Tax Credit. The qualifications for the HEPTC are different from the SCTC‐A.
Eligibility
- Low-income homeowners are eligible if property taxes exceed 4% of their gross household income. For seniors, property taxes considered are those after the credit claimed under the Senior Citizen Tax Credit (See above).
- Applicants must have "low income", defined as federal adjusted gross income that is 300% or less of the federal poverty guideline, based upon the number of individuals in the family. Based on 2022 income for filing in 2023, the income ceiling is $40,770 for a single-person household, $54,930 for a two-person household, and an additional $14,160 for each additional member of the household. • The income limits do not include income from social security unless the applicant is required to pay the federal alternative minimum tax.
Application Deadline
April 18, 2023
Required Documentation
- West Virginia IT-140 Form and Schedule M Modifications to Adjusted Gross Income.
- Include Senior Citizen Tax Credit (Schedule HEPTC-1) and Senior Citizens Tax Credit, Schedule SCTC-A
- Property tax (Class II-Residential) receipt showing payment
Contact Details
For more information:
Info page: Homestead Excess Property Tax Credit
For additional questions:
Call West Virginia Tax Division: (304) 558-3333 or (800) 982-8297
Your Resources
Your state accepts digital and mailed applications
Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.