Motor Vehicle Property Tax Adjustment Credit

• TSD 454 Motor Vehicle Property Tax Adjustment Credit

This is a personal income tax credit for Individuals, Partnerships, S-Corporations, LLCs, and C-Corporations for all property taxes paid timely on certain eligible classes of vehicles.

Leasing companies are required to pass-on the credit to the consumer, while motor vehicle dealers are not eligible at all.

Eligible Vehicles

The following are eligible vehicles:

• Class A: Cars and Trucks
• Passenger cars and trucks, with a gross weight of 10,000 pounds or less.

• Class B: Trucks
• Trucks, truck tractors, or road tractors with a gross weight of 10,001 pounds or more.

• Class G: Motorcycles
• Every motorcycle, including motor-driven cycles and mopeds, having a saddle and no more than three wheels.

• Class H: Buses
• Every motor vehicle designed for carrying more than seven passengers or transportation of persons for compensation, excluding taxi-cabs.

• Class T: Trailers
• Trailers, boat trailers, or semi-trailers of a type designed to be drawn by Class A vehicles with a gross weight of less than 2,000 pounds.

• Class V: Antique Motor Vehicles
• Antique motor vehicles are at least 25 years old,

• Class X: Farm Trucks
• Used exclusively for the transportation of farm products and supplies by a farmer.

• All-terrain vehicle (ATV)
• WV Code 20-15-2 (1) “All-terrain vehicle” or “ATV” means any motor vehicle designed for off-highway use and designed to travel on not less than three low-pressure tires, having a seat designed to be straddled by the operator and handlebars for steering control and intended by the manufacturer to be used by a single operator or by an operator and no more than one passenger.

• Vehicles that do not qualify for the credit include, but are not limited to:
• Class C (trailers and semi trailers)
• Class J (taxi cabs)
• Class M (mobile equipment)
• Class R (fifth wheel campers and travel trailers) vehicles

To learn more about vehicle classifications, please visit the West Virginia Department of Transportation website.

If you do not agree with the classification of any of your vehicles, you must contact the Division of Motor Vehicles and your County Assessor.

How to Claim

Form: Motor Vehicle Property Tax Adjustment Letter (MV-1), provided by the West Virginia Tax Division.

If required to file a personal income tax return with West Virginia:

An MV-1 letter will be mailed to all eligible taxpayers.

From the MV-1 letter received, taxpayers should enter the "Eligible Amount Paid on Time" on the IT-140, Line 21(A).

Taxpayers who believe they are eligible but did not receive a letter in the mail can go online to MyTaxes and use the Online Letter Portal to generate their letter.

E-Filers: If you are electronically filing, you must note your credit claim number from your MV-1as part of your filing in order to claim your credit.

Paper Filers: If you are paper filing, you must submit a copy of your MV-1 letter with your filing.

If not required to file a personal income tax return with West Virginia:

Taxpayers who are not required to file a West Virginia income tax return but wish to claim the credit for their motor vehicle property taxes timely paid can click "Claim the MV-1 Credit" at MyTaxes when the 2024 filing period opens in January 2025.

Please note that you will be required to provide either a West Virginia driver's license or other form of West Virginia ID in order to complete your claim. This tool cannot be used if you are required to file a West Virginia income tax return or are wanting to claim any other credit.

Frequently Asked Questions

• 1. I received a Motor Vehicle Property Adjustment Tax Credit ( MV-1) letter: How do I claim this credit?

• If you electronically file, you will claim the credit listed from the MV-1 letter you received on your WV income tax return and insert the credit claim number noted on the MV-1.
• If you file a paper return, you will claim the credit listed from the MV-1 letter and must submit the MV-1 letter with your WV income tax return.

• 2. How do I claim the credit if I do not file tax returns?

• If you do not file federal or state income tax returns and you are entitled to this credit, you can visit MyTaxes and utilize the "Claim the MV-1 Credit" online filing portal.
• The online filing portal cannot be used if you are required to file a West Virginia income tax return or requesting to claim any other credit. (Examples of other credits include SCTC-A, HEPTC, DV-1, etc….)
• For security purposes, to utilize the online filing portal, you will be required to provide either a West Virginia driver's license or other form of West Virginia ID in order to complete your claim.

• 3. Who qualifies for the Motor Vehicle Property Adjustment Tax Credit (MV-1)?

• Individuals, Partnerships, S-Corporations, LLCs, and C-Corporations who have qualified vehicles and have timely paid the personal property tax on these vehicles are eligible to receive the credit. (That means the first half of the assessment must be paid before October 1 and the second half before April 1).
• Leasing companies qualify for the credit and are required to pass the savings on to the consumer leasing the motor vehicle. Please contact your leasing company for more information on when and how you can expect to see the discount.

• 4. Who does not qualify to receive the Motor Vehicle Property Adjustment Tax Credit (MV-1)?

• Motor Vehicle Dealers do not qualify.

• 5. What vehicles qualify for the credit?

• The following vehicles qualify for the credit:
• • Class A: Cars and Trucks
  • Passenger cars and trucks, with a gross weight of 10,000 pounds or less.
  • Class B: Trucks
  • Trucks, truck tractors, or road tractors with a gross weight of 10,001 pounds or more.
  • Class G: Motorcycles
  • Every motorcycle, including motor-driven cycles and mopeds, having a saddle and no more than three wheels.
  • Class H: Buses
  • Every motor vehicle designed for carrying more than seven passengers or transportation of persons for compensation, excluding taxi-cabs.
  • Class T: Trailers
  • Trailers, boat trailers, or semi-trailers of a type designed to be drawn by Class A vehicles with a gross weight of less than 2,000 pounds.
  • Class V: Antique Motor Vehicles
  • Antique motor vehicles are at least 25 years old,
  • Class X: Farm Trucks
  • Used exclusively for the transportation of farm products and supplies by a farmer.
  • All-terrain vehicle (ATV)
  • WV Code 20-15-2 (1) “All-terrain vehicle” or “ATV” means any motor vehicle designed for off-highway use and designed to travel on not less than three low-pressure tires, having a seat designed to be straddled by the operator and handlebars for steering control and intended by the manufacturer to be used by a single operator or by an operator and no more than one passenger.
  • Vehicles that do not qualify for the credit include, but are not limited to:
  • Class C (trailers and semi trailers)
  • Class J (taxi cabs)
  • Class M (mobile equipment)
  • Class R (fifth wheel campers and travel trailers) vehicles
• To learn more about vehicle classifications, please visit the West Virginia Department of Transportation website.

• 6. What if I did not get my letter?

• If you did not receive the MV-1 letter by February 15, 2025, you may access your letter by visiting MyTaxes.
• If the portal states there is no letter available, please contact Taxpayer Services at 304-558-3333 or via email at TaxHelp@WV.Gov.

• 7. What if my address is different or has changed since I paid my property taxes?

• Call the Tax Division’s Taxpayer Services team at 304-558-3333 or contact your county assessor’s office to update your address.

• 8. What if the amount is different on my letter than what I actually paid?

• Your amount of credit is based on the tax paid timely for qualified vehicles only and may not equal the total amount paid.
• If, after reviewing the chart above, you still think there is a discrepancy between the credit amount listed on your MV-1 and what you paid, please claim what you believe you are eligible for on the IT-140 and submit a copy of your property tax receipts.
• The Tax Division will review your claim when it is filed and make a determination on amount eligibility.
• If you are filing for a different claim amount than listed on the MV-1 you receive, please be sure to respond to any mailings you receive from the Tax Division after filing as we attempt to reconcile the discrepancy.

• 9. Can I claim a credit if I paid someone else’s taxes?

• No. You cannot claim the credit if you paid someone else’s taxes. The name on the letter is the taxpayer who can claim the credit.

• 10. What if I lease my vehicle?

• Leasing companies qualify for the credit and are required to pass the savings on to the consumer leasing the motor vehicle. Please contact your leasing company for more information on when and how you can expect to see the discount.