West Virginia – WVMV-1 Motor Vehicle Property Tax Adjustment Credit

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Article: 50433

Overview 

West Virginia offers a Motor Vehicle Property Tax Adjustment Credit to help offset personal property taxes paid on motor vehicles. To claim this benefit, you must complete the WV – WVMV-1 Motor Vehicle Property Tax Adjustment Credit form on your state return. 

What Is the Motor Vehicle Property Tax Adjustment Credit? 

This credit allows you to claim back a portion of ad valorem property taxes you paid on your personal motor vehicles registered in West Virginia. 

  • The credit is refundable — meaning you may receive money back even if you owe no state income tax. 
  • The credit amount is based on eligible property tax paid during the year on qualifying motor vehicles. 
  • This program was created to ensure residents are not overly burdened by motor vehicle property taxes. 

Who Qualifies? 

You may be eligible for this credit if: 

  • You were a West Virginia resident during the tax year. 
  • You own and registered a motor vehicle in West Virginia. 
  • You paid property tax on that vehicle to your local county sheriff during the tax year. 

Note: Only personal-use vehicles qualify. Business-use vehicles and fees not considered property taxes are not eligible. 

How to Report 

  1. Navigate to the State Taxes section on the left-hand side of the screen. 
  1. Click the link: “I’d like to see the forms I’ve filled out or search for a form.” 
  1. In the dropdown menu, select West Virginia. 
  1. Click on the Credits tab. 
  1. Click on “WVMV-1 – Motor Vehicle Property Tax Adjustment Credit” to open the form. 
  1. Enter all applicable information.  
  1. Click ‘Save‘ once complete. 

Additional Resources 

For more details, definitions, and instructions, see the official state guidance: West Virginia Motor Vehicle Property Tax Adjustment Credit 

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