The Senior Citizens Tax Credit (SCTC‑A) is a refundable West Virginia income tax credit for qualifying senior homeowners who:
- Participate in the Homestead Property Tax Exemption,
- Owe and pay Class II property tax, and
- Have household income at or below 150% of federal poverty guidelines.
The WV Tax Division mails the official SCTC‑A to eligible Homestead participants each January.
✅ Who qualifies (all must be true)
✔ 1. Participation in the Homestead Property Tax Exemption
Administered by county assessors, the taxpayer must owe and pay property tax after the exemption.
✔ 2. Income must be under 150% of the federal poverty guidelines (2025)
- 1 person: $23,475
- 2 people: $31,725
- 3 people: $39,975
- 4 people: $48,225
- Add $8,250 per additional person
If the taxpayer is NOT required to file a federal return: Exclude Social Security benefits when calculating eligibility income.
✔ 3. No conflicting credits
A taxpayer cannot claim both the Disabled Veteran Real Property Tax Credit and the Senior Citizen Tax Credit in the same year.
🧭 Program Navigation
- State section
- Credits
- Senior Citizen Tax Credit for Property Tax Paid (SCTC‑A)
📬 Filing without a state return
If the taxpayer is:
- Only claiming the SCTC, and
- NOT required to file a federal return,
They may simply sign and submit the original SCTC‑A by mail during filing season.
🧾 Claiming SCTC‑A together with HEPTC‑1 (Homestead Excess Property Tax Credit)
If the taxpayer wants to claim both:
- SCTC‑A, AND
- HEPTC‑1,
They must file a WV IT‑140 and include Schedule HEPTC‑1. HEPTC‑1 also reduces allowable HEPTC‑1 by any SCTC‑A credit received.
🔄 If the taxpayer later needs to file a WV return
If they previously received an SCTC‑A refund without filing IT‑140 and later discover they must file a state return:
- File the return as amended.
- Report the prior SCTC‑A refund on Line 11 (Overpayment previously refunded).
❓ Frequently Asked Questions
- How do taxpayers receive the SCTC‑A form? West Virginia mails SCTC‑A packets each January to seniors enrolled in the Homestead Exemption.
- Can renters claim this credit? No. Only homeowners participating in the Homestead Exemption may qualify.
- Can the credit be claimed if the home value is under $20,000? No — the home must exceed $20,000 in assessed value before applying the Homestead Exemption.
- Can SCTC‑A and Disabled Veteran Real Property Tax Credit be claimed together? No, they are mutually exclusive.
📚 Official references (2025)
- WV Senior Citizens Tax Credit webpage
- 2025 IT‑140 Forms & Instructions
- TSD‑411 (Rev. Jan 2025)
- HEPTC‑1 Instructions (2025) (interaction with SCTC‑A, filing requirements)