Article: 50468

Overview 

West Virginia provides a Senior Citizen Tax Credit for Property Tax Paid to help reduce the tax burden for older homeowners. To claim this benefit, you must complete the Senior Citizen Tax Credit for Property Tax Paid form as part of your state return. 

What Is the Senior Citizen Property Tax Credit? 

The credit is designed to help eligible senior citizens (age 65 and older) recover some of the costs of property taxes paid on their owner-occupied primary residence in West Virginia. 

• The credit is refundable, meaning you may receive it as a refund even if you owe no state income tax. 

• The amount of the credit depends on your property tax paid and your income level. 

• It is based on your eligibility for the Homestead Exemption. 

Who Qualifies? 

You may be eligible for this credit if: 

• You were a full-year resident of West Virginia. 

• You were 65 years of age or older (or your spouse was, if filing jointly). 

• You owned and occupied your home in West Virginia as your primary residence. 

• You paid property tax on that home during the tax year. 

Note: Nonresidents, renters, and individuals under age 65 do not qualify for this credit. 

How to Report 

1. Navigate to the State Taxes section on the left-hand side of the screen. 

2. Click the link: I’d like to see the forms I’ve filled out or search for a form. 

3. In the dropdown menu, select West Virginia. 

4. Click on the Credits tab. 

5. Click on Senior Citizen Tax Credit for Property Tax Paid to open the form. 

6. Enter all applicable information.  

7. Click Save once complete. 

Additional Resources 

For more details, definitions, and instructions, see the official state guidance: West Virginia IT-140 Instructions (2024) – Senior Citizen Tax Credit, Page 34 (PDF)