Senior Citizens Tax Credit

How it works

The Senior Citizen’s Tax Credit is a refundable property tax credit for qualifying homeowners in West Virginia. It is tied to the Homestead Exemption program and is intended for homeowners who are 65 or older or permanently and totally disabled, own their homestead, and have paid their property tax.

What the money covers

This is a tax refund/credit, not a grant for repairs or mitigation work. The page says eligible individuals may claim the credit through the MyTaxes portal or by mailing in the SCTC-A form.

Amounts and matching

• The page does not describe matching requirements.
• The credit is refundable.
• For the related Homestead Excess Property Tax Credit, the page states the maximum credit cannot exceed $1,000.
• The page also says any amount of credit claimed under the Senior Citizen Tax Credit program will reduce the amount you can claim under the Homestead Excess Property Tax Credit.

How to apply

• Eligible individuals claiming only the Senior Citizen Tax Credit, or both the Senior Citizen Tax Credit and the MV-1 credit, may file electronically through the MyTaxes portal.
• The MyTaxes option is labeled "Claim The Motor Vehicle and/or Senior Citizen Property Tax Credit(s)".
• Eligible individuals may also send in a copy of the SCTC-A form and instructions for claiming the refund.

Timing and deadlines

• The page says the refund may be claimed each January when the filing season opens.
• No specific closing date is stated on the page.

Related credit note

The page also discusses the Homestead Excess Property Tax Credit (HEPTC-1). To qualify for that credit, 2025 property taxes must have exceeded 4% of 2024 income, and the page gives separate income limits depending on household size and federal alternative minimum tax status.