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Homestead Excess Property Tax Credit

West Virginia Department of Revenue · State program

Refundable property-tax credit when taxes exceed 4% of income

West Virginia offers a refundable property-tax credit for owner-occupied homes when property taxes exceed 4% of household income. This is a state tax benefit, not a hardening grant.

Opens: January 1, 2025
Last verified: September 2, 2026
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Program details

How it works

The Homestead Excess Property Tax Credit gives a refundable credit against West Virginia income tax for owner-occupied residential real property taxes paid in excess of 4% of gross household income.

What the money covers

The credit is based on property taxes paid on the owner-occupied home. It does not pay for mitigation work or repairs directly.

Amounts and matching

  • The credit equals the amount of real property taxes paid in excess of 4% of income.
  • For low-income homeowners, the form instructions note the credit applies after the Homestead exemption credit is considered.

How to apply

The official tax pages say eligible taxpayers may file through MyTaxes or send in the applicable form during filing season.

Timing and deadlines

The tax page does not provide a specific annual deadline in the snippet shown, but it references filing season and the applicable tax year.

Full eligibility details

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