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Last updated: 14 October 2026
West Virginia has two property-tax refunds that are easy to mix up. The Senior Citizens Tax Credit uses Form SCTC-A. The Homestead Excess Property Tax Credit uses Schedule HEPTC-1. They have different income tests, and the amount from the first credit affects the second.
Bottom Line
Check SCTC-A first if you already receive the county Homestead Exemption. Then check HEPTC-1 if the remaining property tax on your home is high compared with household income. You may qualify for both, but you cannot count the same tax twice. If you claim both, you must file a West Virginia income tax return. The Tax Division credit guide says to calculate SCTC-A before HEPTC-1.
Check Your Filing Date
For the 2025 West Virginia personal income tax return, the regular deadline was April 15, 2026. A valid extension generally runs through October 15, 2026; it does not extend the time to pay tax. The 2025 filing booklet includes the extension rules. If you missed a deadline or want to amend a return, ask the Tax Division immediately about the separate time limits for each credit. Do not assume that an income-tax extension extends every property-tax-credit claim period.
Start Here
- Find your paid Class II tax receipt. Ask the county sheriff’s tax office for a copy if needed. A tax bill alone does not prove payment.
- Check Homestead Exemption status. If you are unsure whether your home has the exemption, contact your county assessor.
- Choose the correct filing route. Read the state senior tax credit instructions before mailing a form or using MyTaxes.
| Your situation | First credit to check | Key limit |
|---|---|---|
| You have Homestead Exemption and modest income | SCTC-A | Must have qualifying property tax paid after the exemption |
| You own and occupy a home, with a large property tax burden | HEPTC-1 | Tax after SCTC must exceed 4% of gross household income |
| You may qualify for both | SCTC-A, then HEPTC-1 | Claim through a state return; reduce HEPTC by SCTC |
| You claim the disabled veteran real property tax credit | Ask about the veteran credit | Do not also claim SCTC or HEPTC for that tax year |
On This Page
How the Two Credits Differ
Senior Citizens Tax Credit (SCTC-A)
This is a refundable state income tax credit, not a grant and not a discount printed on your tax bill. It may return some property tax you already paid. You must participate in West Virginia’s Homestead Exemption program, meet its low-income test, and have owed and paid tax on the home after that exemption.
The county exemption removes the first $20,000 of qualifying assessed value. The senior credit concerns tax paid on up to the next $20,000 of taxable assessed value. That does not mean you receive a $20,000 refund. The credit is based on actual eligible property tax, not the home’s market value. The senior credit law explains the assessed-value basis.
Homestead participation generally requires that you be at least 65 or permanently and totally disabled, meet the state’s home and residence requirements, and apply through the assessor. Age alone does not qualify you for the tax credit. If the exemption removes your whole taxable assessed value and no qualifying tax remains to pay, there may be no SCTC refund. See our West Virginia property tax guide for the separate homestead application rules.
Homestead Excess Property Tax Credit (HEPTC-1)
This is another refundable state income tax credit. It helps some people whose paid residential property tax is more than 4% of gross household income. The 2025 HEPTC-1 schedule caps this credit at $1,000 for that tax year.
Unlike SCTC-A, this credit does not require enrollment in Homestead Exemption. It is not limited to older people. You do need qualifying ownership and occupancy, paid property tax, and the correct income result. A co-owner who does not meet the low-income condition can prevent a claim under the schedule’s ownership rule. Do not assume that being listed on a deed by itself proves eligibility.
The 4% test uses household income, not only pension income or the amount left after living costs. The schedule counts items such as certain untaxed Social Security benefits and income of household members filing separately. Our West Virginia senior tax guide covers related state tax questions.
Income Tests and the Correct Tax Year
The latest matching official forms reviewed for this guide are the 2025 tax-year forms, filed in 2026. These are not confirmed income limits for tax year 2026, normally filed in 2027. Do not apply the 2025 figures automatically to another filing year.
| People in household | SCTC-A 150% guideline | HEPTC-1 300% guideline |
|---|---|---|
| 1 | $23,475 | $46,950 |
| 2 | $31,725 | $63,450 |
| 3 | $39,975 | $79,950 |
| 4 | $48,225 | $96,450 |
| Each extra person | Add $8,250 | Add $16,500 |
The 2025 state income-tax instructions and the matching credit schedule give these figures. They are screening limits, not a promise of a refund. The two credits calculate income differently.
SCTC-A: The form asks about the need to file a federal return and calculates the qualifying income under its own worksheet. The 2025 instructions say a person not required to file a federal return does not include Social Security benefits in that SCTC income worksheet. That rule must not be copied to HEPTC-1.
HEPTC-1: The amount-of-credit test starts with federal adjusted gross income and adds specified items, including Social Security benefits not already in that figure, tax-exempt interest, and income of household members filing separate returns. The 300% poverty-guideline screen is only the first test. Your paid property tax must also exceed 4% of the income calculated on the schedule.
Two state sources describe different income years
The general Tax Division webpage says property tax paid in 2025 must exceed 4% of income in 2024. The tax-year-specific 2025 HEPTC-1 form instead uses 2025 property taxes and specifically asks for 2025 income items. This difference was unresolved on 13 October 2026. For a 2025 claim, use the year printed on the actual filing schedule and ask Taxpayer Services to confirm the governing income period if the discrepancy affects your claim.
Can You Claim Both Credits?
Sometimes yes, but not at their full separate headline amounts. The state’s October 2025 credit guide says to work out the Senior Citizens Tax Credit first. Schedule HEPTC-1 then tells you to enter the allowable SCTC amount and subtract it from total eligible property tax paid. Only the remaining tax goes through the 4% income test.
This is an offset, not two independent refunds on the same dollar of property tax. The HEPTC maximum of $1,000 applies to that credit alone; it is not a promised extra $1,000 added to SCTC. Depending on income, tax paid, and the SCTC figure, the HEPTC result might be smaller or zero.
The Tax Division credit page also says a person claiming the disabled veteran real property tax credit cannot claim SCTC or HEPTC for the same tax year. Older veteran homeowners should compare that distinct path before filing; our West Virginia veteran guide can help identify the right questions.
Forms and Filing Steps
If you claim only SCTC-A
West Virginia says people participating in Homestead Exemption are sent Form SCTC-A and instructions around January. If you were not required to file a federal return and you claim only SCTC, you may be able to use the state’s MyTaxes portal or mail the signed state-issued SCTC-A. The separate credit portal also allows some SCTC and vehicle-credit claims together.
If you were required to file a federal return, you must complete the state’s IT-140 return. The 2025 booklet says to use the original SCTC-A issued by the Tax Division; a substitute made by a tax preparer is not accepted. If you did not get the form, call first rather than creating your own copy.
If you claim HEPTC-1, alone or with SCTC-A
Complete Form IT-140 and Schedule HEPTC-1. Enclose the schedule and your Class II paid property tax receipt. The 2025 return reports SCTC on line 18 and HEPTC on line 19. These are tax-return lines, not lines on the county tax ticket. The simple MyTaxes credit-only route does not claim HEPTC.
If claiming both, complete SCTC-A first, then transfer its allowable credit to the HEPTC schedule. The state income tax FAQ explains why the HEPTC amount must be reduced. Our senior tax filing help guide explains options for getting assistance with a return.
For a first Homestead Exemption application, work with the county assessor instead of filing the tax credit form. West Virginia’s homestead law covers who may qualify; the property tax process is separate from claiming a state income tax refund. The normal filing window for next-year homestead benefits ends December 1. Ask the assessor which assessment year your filing will affect.
Documents to Gather
| Document | Why it matters |
|---|---|
| Original SCTC-A, if received | Required for a paper SCTC claim under 2025 instructions |
| Paid Class II tax receipt | Shows eligible property tax actually paid |
| 2025 income records | Helps complete the correct household income worksheets |
| Social Security statements | HEPTC may count benefits not shown in adjusted gross income |
| Deed, home and co-owner details | Assessor status and HEPTC co-ownership questions |
| Prior filed return or notice | Needed when correcting a claim or asking about a denial |
Ask the county sheriff’s office for tax payment records. The property tax calendar shows that West Virginia tax tickets and installment dates are separate from income tax filing dates. If the mortgage lender pays taxes through escrow, ask for proof of the payment, not just an escrow estimate.
Reality Checks and Common Mistakes
- The homestead exemption is not a refund. It lowers assessed value for property tax. SCTC-A and HEPTC-1 are separate state income-tax credits.
- 2025 limits are not 2026 or 2027 limits. Use the forms for the exact year you are claiming.
- Social Security treatment differs. Do not leave benefits out of the HEPTC household-income worksheet because they were excluded on an SCTC worksheet.
- Unpaid taxes do not count. Keep dated proof of the real property tax that was paid.
- HEPTC is not for every co-owned home. The 2025 form warns that ownership by a person who is not low-income can block the credit.
- Federal filing status matters. A return-free SCTC route does not cover a HEPTC claim. Federal Alternative Minimum Tax also affects eligibility; ask the Tax Division before claiming if you owe it.
If you want to compare the type of tax relief offered in other places, our state property tax guide distinguishes credits from exemptions and deferrals. It does not replace West Virginia’s forms.
If a Credit Is Denied, Delayed, or Missing
First, read the notice for the tax year, missing form, income figure, or property tax receipt. Ask the West Virginia Tax Division for the specific reason and the available correction or protest procedure. Do not assume every denial has the same deadline. If the problem is that the Homestead Exemption was never applied, speak to the assessor about that separate decision.
The state’s refund status instructions explain how to check a filed refund and when to contact Taxpayer Services. The office lists 304-558-3333 and 1-800-982-8297. Ask whether an amended return is needed, especially if you already received an SCTC refund and now need to file IT-140. Tell the office the exact payment date if you are close to a credit claim time limit.
If your housing costs are still too high after any tax relief, our West Virginia senior assistance guide lists other kinds of support. Those programs are separate; they do not change your property tax credit eligibility.
Phone Scripts You Can Use
For the Tax Division: comparing credits
“I paid Class II property tax on my West Virginia home. I may qualify for SCTC-A and HEPTC-1. Can you tell me which return and schedules I need for my tax year and how the first credit reduces the second?”
For the county assessor: exemption status
“Is my home approved for Homestead Exemption for the year I am claiming? If not, what can I file now, and which year will it affect?”
For Taxpayer Services: year mismatch
“The senior credit webpage refers to 2024 income, but my 2025 HEPTC-1 asks for 2025 income. Which year governs a 2025 claim? Please point me to the current written instruction.”
Resumen en español
Virginia Occidental tiene dos créditos reembolsables de impuestos sobre la propiedad: SCTC-A y HEPTC-1. El primero exige participar en la exención Homestead, tener ingresos que cumplan sus reglas y haber pagado impuestos de la vivienda. El segundo compara los impuestos pagados, después del crédito SCTC, con el 4% del ingreso bruto del hogar. No se pueden sumar como dos reembolsos completos e independientes.
Si solicita ambos, debe presentar la declaración estatal IT-140 y los formularios correspondientes. Guarde el recibo del impuesto pagado y consulte a la División de Impuestos sobre el año correcto de ingresos. Si le niegan el crédito, pida una explicación y pregunte cómo corregir o impugnar la decisión.
Frequently Asked Questions
Do I need Homestead Exemption for both credits?
No. SCTC-A requires participation in the county Homestead Exemption program. HEPTC-1 does not, but it has its own ownership, occupancy, income, and paid-tax rules.
Can I claim SCTC-A and HEPTC-1 together?
Possibly. Calculate SCTC-A first and subtract its allowable amount when calculating HEPTC-1. You must file a West Virginia income tax return to claim both.
Does HEPTC-1 exclude Social Security income?
No. The 2025 HEPTC-1 worksheet adds Social Security benefits that are not already included in federal adjusted gross income. SCTC-A has different income instructions.
Are the listed income figures valid for tax year 2026?
Not confirmed. This guide lists the official 2025 tax-year figures used for returns filed in 2026. Ask the Tax Division for the matching forms before claiming a later year.
About This Guide
This guide uses official federal, state, local, and other high-trust nonprofit and community sources mentioned in the article.
Editorial note
This guide is produced based on our Editorial Standards using official and other high-trust sources, regularly updated and monitored, but not affiliated with any government agency and not a substitute for official agency guidance. Individual eligibility outcomes cannot be guaranteed.
Corrections
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Disclaimer
This article is for informational purposes only and is not legal, financial, medical, tax, disability-rights, immigration, or government-agency advice. Program rules, policies, and availability can change. Readers should confirm current details directly with the official program before acting.
Last updated: 14 October 2026 · Next review: 12 January 2027
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