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 Entry
- 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
- WV Senior Citizens Tax Credit webpage
- IT‑140 Forms & Instructions
- TSD‑411
- HEPTC‑1 Instructions (interaction with SCTC‑A, filing requirements)