Property tax relief for seniors in West Virginia
In short: If you are 65 or older (or permanently and totally disabled) and own and live in your West Virginia home, the first $20,000 of its assessed value is not taxed. Apply with your county assessor. If your income is low, two state tax credits can give you money back: the Senior Citizens Tax Credit and the Homestead Excess Property Tax Credit. Questions: State Tax Division, 304-558-3333 or 800-982-8297.
Three kinds of help
| Program | Who it helps | What you get | Where to apply |
|---|---|---|---|
| Homestead exemption | Homeowners 65+ or permanently and totally disabled | First $20,000 of assessed value not taxed | County assessor |
| Senior Citizens Tax Credit | People who get the homestead exemption and have low income | Refund of property tax on up to the next $20,000 of assessed value | State Tax Division (Form SCTC-A or MyTaxes) |
| Homestead Excess Property Tax Credit | Homeowners whose property tax is more than 4% of income | Refundable credit up to $1,000 | State income tax return (Schedule HEPTC-1) |
Homestead exemption
Who qualifies
- You are 65 or older, or permanently and totally disabled.
- You own the home and live in it as your main home.
What you get
The first $20,000 of your home's assessed value is exempt from property tax. Your tax bill is figured only on the assessed value above that amount.
How to apply
- Contact your county assessor. The exemption is handled by the county, not the state.
- Bring proof of your age (or proof of disability) and that you own and live in the home. The assessor will tell you what papers it needs.
- Ask about changes. Ask your assessor what to do if you move or your situation changes.
The homestead exemption is also the door to the Senior Citizens Tax Credit, so apply even if your income is not low.
Senior Citizens Tax Credit
This credit is for people with low income who already get the homestead exemption.
Who qualifies
- You get the homestead exemption on your home.
- You have paid your property tax.
- Your household income is less than 150% of the federal poverty level.
- You are not claiming the Disabled Veteran Property Tax Credit. People who claim that credit cannot also claim this one.
| Tax year 2025 | Income limit |
|---|---|
| One person | $23,475 |
| Two people | $31,725 |
| Each added person | add $8,250 |
What you get
You get back the property tax you paid on up to the next $20,000 of your home's taxable assessed value (the value above the homestead exemption). The credit is refundable. That means you get the money even if you owe no income tax.
How to claim it
- Online: In MyTaxes, the State Tax Division's website, choose "Claim The Motor Vehicle and/or Senior Citizen Property Tax Credit(s)." You can do this if the Senior Citizens Tax Credit (or it and the motor vehicle credit) is all you are claiming.
- On paper: Mail Form SCTC-A. The form and instructions come out each January, when the filing season opens. If you do not have to file a federal tax return, sign the SCTC-A and mail it to the address at the bottom of the form.
- If you must file a federal return, you also need to file the West Virginia income tax return, Form IT-140.
- If you find out later that you had to file, file an amended IT-140 and enter the refund you already got.
Homestead Excess Property Tax Credit
This credit helps when your property tax is high compared with your income.
Who qualifies
- You own and live in your home in West Virginia.
- The property tax on your home for the year (2025 for claims filed in 2026) is more than 4% of your income for the year before (2024).
- Your income is under the limit. For most people, income here means income minus Social Security benefits. If you owe federal Alternative Minimum Tax, federal adjusted gross income is used instead.
| Tax year 2025 | Income limit |
|---|---|
| One person | $46,950 |
| Two people | $63,450 |
What you get
A refundable credit of up to $1,000, based on how far your property tax goes over 4% of your income. If you also claim the Senior Citizens Tax Credit, it lowers the amount of this credit you can get.
How to claim it
File Schedule HEPTC-1 with your West Virginia income tax return (Form IT-140).
Common mistakes
- Not applying for the homestead exemption. It is not automatic. You must apply with the county assessor.
- Thinking you must file an income tax return to get the Senior Citizens Tax Credit. You do not. Use Form SCTC-A or MyTaxes.
- Claiming both credits without checking. You can claim both, but the Senior Citizens Tax Credit lowers the Homestead Excess credit.
- Using an old year's income limit. The limits change each year with the poverty level. The figures above are for tax year 2025, the claims filed in 2026.
Free help
- State Tax Division: 304-558-3333 or 800-982-8297.
- Your county assessor for the homestead exemption.
- Free tax filing help (VITA): 1-800-906-9887.
- Aging and Disability Resource Network: 1-877-987-3646 for help with other benefits.
See all benefits in West Virginia.
Phone numbers: Free help lines for West Virginia agencies
Sources
- tax.wv.gov/Business/PropertyTax/Pages/PropertyTaxExemptions.aspx · checked 2026-10-18
- tax.wv.gov/Individuals/SeniorCitizens/Pages/SeniorCitizensTaxCredit.aspx · checked 2026-10-18
- tax.wv.gov/Documents/PIT/2025/it140.HEPTC-1.2025.pdf · checked 2026-10-18
- code.wvlegislature.gov/pdf/11-21-21/ · checked 2026-10-18
Page last reviewed: 2026-10-18