Eligible individuals are sent their copy of the SCTC‐1 form and instructions for claiming the refund each January.
TSD-411 This publication describes the senior citizen refundable tax credit and instructs an eligible citizen on how to receive the refund. It does not address property tax issues. This publication provides general information. It is not a substitute for tax laws or regulations.
Prior Year Credit
You may have been eligible to receive these credits in 2018 but did not receive notification.
If (1) your income was below the threshold in the chart below, and (2) you have the homestead exemption on your property (due to being either 65 or older or disabled), and (3) you actually paid property tax on that property, but did not claim this credit in 2018 due to not receiving a notification, please contact us at 304-558-3333.
Homestead Excess Property Tax Credit
In order to qualify for the Homestead Excess Property Tax Credit (HEPTC), your property taxes paid in 2019 must have exceeded 4% of your income in 2019. The maximum credit cannot exceed $1,000. Any amount of credit claimed under the Senior Citizen Tax Credit program will reduce the amount of credit you can claim under the Homestead Excess Property Tax Credit. The qualifications for the HEPTC are different from the SCTC‐1.
If you believe you are eligible for any credit, you must file a WV personal income tax return including the schedule SCTC‐1.