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Last updated: 14 October 2026
If you own and live in a West Virginia home, you may be able to get back some property tax you paid. The Homestead Excess Property Tax Credit, claimed on Schedule HEPTC-1, compares your paid tax with your household income. It is a refundable state income tax credit, not a grant or a cut to the tax bill before payment.
Bottom Line
For the 2025 tax year, filed in 2026, eligible owners may claim up to $1,000 when property tax paid on their owner-occupied West Virginia home, minus any allowable Senior Citizens Tax Credit, is more than 4% of gross household income. You must also pass the separate low-income test. Start with the 2025 HEPTC-1 form and your paid Class II property tax receipt. Do not use a 2025 limit as an approved 2026 tax-year limit.
Check filing time before doing the math
West Virginia Code §11-21-23 says a HEPTC refund claim must be filed within 12 months after the homestead property tax was paid. The regular 2025 West Virginia income tax return was due April 15, 2026, unless a valid extension applied. These are different timing rules. If you paid tax in 2025 and have not claimed the credit, ask the Tax Division about your specific payment and filing dates now. Do not assume a normal income-tax refund extension preserves this credit. See the HEPTC law and 2025 filing instructions.
Start Here
- Find your paid tax receipt. Check the payment date and the amount paid on the home where you live. Ask your county sheriff’s tax office for a replacement Class II receipt if needed.
- Check income and ownership. Use the 2025 HEPTC-1 screening amounts below. Include the household income items the calculation asks for, even if they do not appear on a federal return.
- Check the other credit first. If you receive the Homestead Exemption, check whether you qualify for the Senior Citizens Tax Credit (SCTC-A) before filling out HEPTC-1. If you claim both, file a full West Virginia IT-140 return.
| Situation | First check | Important limit |
|---|---|---|
| Owner-occupied home; tax high compared with income | HEPTC-1 | Income test, 4% test, $1,000 cap |
| Older or disabled homeowner with Homestead Exemption | SCTC-A first; then HEPTC-1 | Subtract SCTC-A from HEPTC tax amount |
| Eligible disabled veteran claiming DV-1 | Disabled veteran credit | Cannot also claim HEPTC-1 or SCTC-A |
| Unpaid tax or delinquency notice | County sheriff tax office | HEPTC is not an advance to pay the bill |
What the Homestead Excess Credit Does
This statewide circuit-breaker credit serves low-income homeowners whose property tax takes a large share of household income. The West Virginia Tax Division handles it. County levies change tax bills, but the state credit test is the same.
This refundable credit can exceed state income tax owed. It cannot erase an unpaid bill or cover late charges. The state credit guide bases the calculation on tax paid after discounts and before penalties or interest.
The 2025 schedule governs payments made in 2025. For taxes paid in 2026, get the 2026 schedule when issued; do not reuse 2025 limits.
For the bigger picture on exemptions, levies, and other programs, use our West Virginia property tax guide. This page deals only with the HEPTC-1 claim.
Who May Qualify?
You need not be 65 or enrolled in the Homestead Exemption program. HEPTC requires a West Virginia owner-occupied home and qualifying property tax paid.
The law bars a claim when any co-owner is not low income. If you share ownership with a relative or a person living elsewhere, ask the Tax Division how this rule applies.
The statute also excludes people required to pay federal Alternative Minimum Tax (AMT). If AMT applies, seek tax help before relying on the ordinary income table.
The individual tax FAQ confirms HEPTC and the senior credit have different tests.
The Income Test Is Not the 4% Test
First test: low-income eligibility. The 2025 schedule uses 300% of federal poverty guidelines and household size. These are 2025 amounts, not approved limits for later tax years.
| People in home | Maximum screening income |
|---|---|
| 1 | $46,950 |
| 2 | $63,450 |
| 3 | $79,950 |
| 4 | $96,450 |
| Each additional person | Add $16,500 |
The form uses federal adjusted gross income if you must file federally; otherwise, it screens income less Social Security benefits. This is only the first test. See our poverty level explainer for context.
Second test: tax burden. The 4% test counts gross household income, including certain state income additions, tax-exempt interest, workers’ compensation, otherwise-untaxed Social Security, and separately filing household members’ income.
Social Security may be excluded from the initial screen but included in the 4% test. Follow the line-by-line schedule.
Official-source date conflict: The state overview page says to compare tax paid in 2025 with income in 2024. The dedicated 2025 HEPTC-1 instead requests 2025 income items, and the governing statute refers to income for the tax year. For a 2025 return, follow the specific 2025 schedule and confirm with the Tax Division if your payment dates or tax years do not line up. Do not silently switch between the two years.
How HEPTC-1 Calculates a Credit
Use the actual amounts from your papers. The form does not give everyone 4% of their income, and it does not refund your full property tax bill. Here is the order shown by the 2025 schedule:
- Enter qualifying West Virginia property tax paid on the home during 2025. Do not include late-payment interest or penalties.
- Enter the allowable SCTC-A amount, if any, and subtract it from paid property tax. If you do not qualify for SCTC-A, that amount is zero.
- Calculate gross household income using all the required lines on the form.
- Multiply gross household income by 0.04. This is the 4% threshold.
- Compare the reduced property-tax amount with that threshold. If the tax amount is not greater, the form stops: no HEPTC credit.
- If the reduced tax amount is greater, the potential credit is the excess, limited to $1,000. Transfer the allowable amount to IT-140, line 19, for the 2025 form.
State law does not refund credits under $10. The Tax Division makes the determination from your return.
Do not use take-home pay for the 4% test, or skip the SCTC-A reduction.
Can You Claim HEPTC-1 and SCTC-A Together?
Yes, in some cases. State law allows both the Senior Citizens Tax Credit and the Homestead Excess Credit for tax years beginning in 2012 and later. But you cannot claim each one as if the other did not exist. First calculate SCTC-A. Then subtract the allowable SCTC-A credit from property tax paid before you apply the 4% HEPTC test. The senior-credit guidance explains SCTC eligibility, while the senior-credit statute requires it to be calculated first.
SCTC-A requires the county Homestead Exemption and a separate low-income test, generally 150% of federal poverty guidelines for 2025. An exemption does not guarantee SCTC-A, or HEPTC.
If you claim both on the same tax-year return, the state says you must submit Form IT-140 with the necessary schedules. Do not send only SCTC-A or use the simplified senior-credit-only online claim as a replacement for HEPTC-1.
Disabled veteran exception: If you claim West Virginia’s Disabled Veteran Real Property Tax Credit on form DV-1, you cannot also take HEPTC-1 or SCTC-A for that tax year. Ask a qualified preparer to check the right route, especially if you might qualify for more than one. The DV-1 instructions state this restriction.
How to File Without Missing a Required Document
For a 2025 HEPTC claim, use the 2025 West Virginia IT-140 and completed Schedule HEPTC-1. The return instructions require a Class II property tax receipt showing payment. The Tax Division says leaving out HEPTC-1 or the receipt results in denial. Start at the official individual forms page or download the complete 2025 booklet.
- Property tax ticket and Class II paid receipt for the home, with date and payment amount.
- 2025 federal income tax return, if filed, and related income records.
- Social Security benefit records, even if benefits were not taxed federally.
- Proof of other household income, including people who file separately.
- Records of tax-exempt interest and workers’ compensation, if applicable.
- Completed SCTC-A with its allowable amount, if you also qualify for that credit.
- Names and ownership details of all people listed on the deed or title.
If your lender paid through escrow, get the county receipt. Ask which amount is Class II tax if a ticket covers several parcels.
For a simple records checklist, see our senior help tools. The prior-year forms page helps with older returns. The state also explains electronic filing choices, but not every provider or simplified portal handles every schedule. Check that your method can attach HEPTC-1 and the receipt before you submit.
Where to get help
For state tax questions call the West Virginia Tax Division at 1-800-982-8297 or 304-558-3333. The official appointment service lists in-person help and requires photo identification for visitors. The IRS free tax preparation page can help you find Volunteer Income Tax Assistance or Tax Counseling for the Elderly. Ask the site first whether it handles West Virginia HEPTC-1.
Reality Checks, Mistakes, and Denials
No property tax paid? This credit reimburses qualifying paid tax through the state return. It does not send money in advance for an unpaid ticket. If you have a tax-delinquency notice, contact the sheriff’s tax office listed on the ticket immediately. If other bills are at risk, see West Virginia emergency help. Our state benefits guide explains other possible help without treating it as a tax refund.
Wrong household income? Do not leave out Social Security in the 4% calculation, even when the initial screen or federal return treats it differently. Do not leave out another resident’s income merely because that person files a separate return.
Co-owner or change of home? A co-owner who fails the low-income requirement can block the claim. A second home or rented property is not the owner-occupied homestead used for HEPTC. Get advice from the Tax Division when ownership, a trust, inherited property, or a move makes occupancy unclear.
Refund delayed or denied? Read the state notice and check whether it asks for HEPTC-1, a paid receipt, another schedule, or income details. Keep a copy of what you send. Ask the Tax Division for the specific correction route and deadline stated on your notice. Do not assume every denial has the same appeal period.
Already filed without the credit? Ask whether an amended IT-140 and HEPTC-1 can still be accepted for your payment dates. The HEPTC statute has its own 12-month claim rule. Get a direct answer before spending money on amended-return preparation.
The county assessor directory can help with ownership or Homestead Exemption records; the county sheriff’s tax office handles the payment receipt. Neither decides the state HEPTC refund. For general filing questions, our senior tax-help guide covers low-cost preparation and filing support.
Phone Scripts You Can Use
Tax Division: claim timing
“I paid Class II property tax on my West Virginia home on [date]. I want to claim HEPTC-1. Does the 12-month rule still allow my claim, and which return should I file?”
Tax Division: income and co-owners
“My home has more than one owner, and not all household income is on my federal return. What income and ownership records do you need for HEPTC-1?”
Sheriff tax office: receipt
“I need a Class II receipt for real property tax paid in 2025 on my home. Can you give me a copy that shows the payment date and amount?”
For disputed dates or amounts, ask for a written answer.
Resumen en español
En Virginia Occidental, el crédito HEPTC-1 puede devolver parte del impuesto sobre la vivienda donde usted vive y que ya pagó. No es una subvención ni paga una factura pendiente. Para el año fiscal 2025, el crédito máximo es de $1,000. Debe cumplir una prueba de ingresos y otra prueba que compara el impuesto pagado con el 4% del ingreso bruto del hogar. El Seguro Social puede contar en ese cálculo.
Si también recibe el crédito para personas mayores SCTC-A, calcúlelo primero y reste esa cantidad antes de calcular HEPTC-1. No puede combinar HEPTC-1 con el crédito DV-1 para veteranos discapacitados. Debe presentar IT-140, HEPTC-1 y el recibo de pago Clase II. La ley establece un plazo especial de 12 meses desde el pago del impuesto. Para confirmar fechas y requisitos, llame al Departamento de Impuestos: 1-800-982-8297. Si rechazan su solicitud, pida el motivo por escrito y cómo corregirla.
Frequently Asked Questions
Do I have to be 65 to claim HEPTC-1?
No. HEPTC-1 is for eligible low-income owners of owner-occupied West Virginia homes, not only seniors. You must meet the other ownership, income, payment, and filing rules.
Can I claim SCTC-A and HEPTC-1?
Possibly. Calculate SCTC-A first, subtract it from qualifying property tax paid, then use the HEPTC-1 4% test. File an IT-140 return with both schedules when claiming both credits.
Does Social Security income count?
Yes, for the 4% gross-household-income calculation, including benefits not in federal adjusted gross income. The initial low-income screen has different instructions for people not required to file federally.
Can I receive the full $1,000 automatically?
No. $1,000 is the maximum, not a standard payment. The amount depends on qualifying property tax paid, any SCTC-A credit, gross household income, and the form’s tests.
What if I missed filing in 2026?
Contact the West Virginia Tax Division promptly. HEPTC law sets a claim period of 12 months after the property tax payment. Your payment date, filing date, and return status matter; do not assume an ordinary extension makes an older claim valid.
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.
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Last updated: 14 October 2026 · Next review: 12 January 2027
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