Senior Citizens Tax Credit

  • The Senior Citizen’s Tax Credit is available to those homeowners who:
  • Participate in the Homestead Exemption program (contact your county assessor’s office for more information),
  • Have paid their property tax, and
  • Have income which is less than 150% of federal poverty guidelines (based on the number of people in the household). See Table 1 below.

Eligible individuals who are claiming only the SCTC or the SCTC and the MV-1 credit may choose to file electronically using the MyTaxes portal by selecting "Claim The Motor Vehicle and/or Senior Citizen Property Tax Credit(s)".

Also, eligible individuals may send-in their copy of the SCTC‐A form and instructions for claiming the refund each January when the filing season opens. Individuals who are also claiming the MV-1 credit may choose to file electronically using the MyTaxes portal by selecting "Claim The Motor Vehicle and/or Senior Citizen Property Tax Credit(s)".

If you are claiming the Disabled Veteran Property Tax Credit, you are not eligible to claim the Senior Citizen Tax Credit.

  • Table 1: 2025 Income Eligibility – Must Be 150% of Federal Poverty Guidelines
    • # of People in Household
    • 1
    • 2
    • 3
    • 4
    • For each additional person, add
    • Maximum Income:
    • $23,475
    • $31,725
    • $39,975
    • $48,225
    • $8,250

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.

Homestead Excess Property Tax Credit

In order to qualify for the Homestead Excess Property Tax Credit (HEPTC-1), your property taxes paid in 2025 must have exceeded 4% of your income in 2024. The maximum credit cannot exceed $1,000. If you are claiming the Disabled Veteran Property Tax Credit, you are not eligible to also claim this credit.

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-1 are different from the SCTC‐A.

  • If you were required to pay Federal Alternative Minimum Tax, your federal adjusted gross income reported to the IRS must meet the following guidelines for you to qualify for this credit:
  • If there is only 1 person living in your home, your federal adjusted gross income must be $46,950 or less.
  • If there are 2 people living in your home, your federal adjusted gross income must be $63,450 or less.
  • If there are 3 people living in your home, your federal adjusted gross income must be $79,950 or less.
  • If there are 4 people living in your home, your federal adjusted gross income must be $96,450 or less.
  • **For each additional person add $16,500.
  • If you are not required to pay Federal Alternative Minimum Tax, your income less social security benefits must meet the following guidelines for you to qualify for this credit:
  • If there is only 1 person living in your home, your income must be $46,950 or less.
  • If there are 2 people living in your home, your income must be $63,450 or less.
  • If there are 3 people living in your home, your income must be $79,950 or less.
  • If there are 4 people living in your home, your income must be $96,450 or less.
  • **For each additional person add $16,500.

Return Required

If you are not required to file a federal return, you may choose to file for free electronically using the MyTaxes portal by selecting "Claim The Motor Vehicle and/or Senior Citizen Property Tax Credit(s)".

You may also sign your SCTC-A and mail to the address at the bottom of the form.

If you later determine that you are required to file an Individual Income Tax return, form IT-140 must be marked and completed as an amended return.

Be sure to enter the amount of Senior Citizen Tax Credit refund originally received.

If you are required to file a federal return, you must also complete the IT-140 West Virginia Personal Income Tax Return.

Resources

  • Resources that may provide assistance include:
  • Volunteer Income Tax Association – 1‐800‐906‐9887
  • AARP Tax Aide Program – 1‐888‐227‐7669
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