Residential Property Tax Relief Programs

[X] For tax years beginning after 1 January 2007, the credit is on the first $20,000 of taxable assessed value.

[X] Starting in 2008 applicants must choose between two programs for a given tax year: the Senior Citizens' Tax Credit, or the Refundable Property Tax Credit for Property Taxes Exceeding 4% of Income.

[X] Applicants must choose between three programs for a given tax year: the Senior Citizens' Tax Credit, the Refundable Property Tax Credit for Property Taxes Exceeding 4% of Income, or the Senior Citizen Property Tax Relief Credit.

[X] For tax years beginning on or after January 1, 2012, taxpayers must calculate the credit authorized in this section prior to calculating the refundable credit for taxes in excess of 4% of household income. Applicants must choose between three programs for a given tax year: the Senior Citizens' Tax Credit, the Refundable Property Tax Credit for Property Taxes Exceeding 4% of Income, or the Senior Citizen Property Tax Relief Credit.

[X] Taxpayers must calculate the credit authorized in this section prior to calculating the refundable credit for taxes in excess of 4% of household income. Applicants must choose between three programs for a given tax year: the Senior Citizens' Tax Credit, the Refundable Property Tax Credit for Property Taxes Exceeding 4% of Income, or the Senior Citizen Property Tax Relief Credit.

[X] Taxpayers must calculate the credit authorized in this section prior to calculating the refundable credit for taxes in excess of 4% of household income. Applicants must choose between three programs for a given tax year: the Senior Citizens' Tax Credit, the Refundable Property Tax Credit for Property Taxes Exceeding 4% of Income, or the Senior Citizen Property Tax Relief Credit.

[X] Taxpayers must calculate the credit authorized in this section prior to calculating the refundable credit for taxes in excess of 4% of household income. The Senior Citizen Tax Credit and Homestead Excess Property Tax Credit are available to low-income taxpayers. Some taxpayers may qualify for both. A return must be filed in order to receive either of these refundable credits even if you are not required to file a federal return. If you recently received a WV/SCTC-1 in the mail from the West Virginia State Tax Department for the Homestead Exemption program administered at the county level, you may be entitled to claim a refundable state income tax credit.

[X] Taxpayers must calculate the credit authorized in this section prior to calculating the refundable credit for taxes in excess of 4% of household income. The Senior Citizen Tax Credit and Homestead Excess Property Tax Credit are available to low-income taxpayers. Some taxpayers may qualify for both. A return must be filed in order to receive either of these refundable credits even if you are not required to file a federal return. If you recently received a WV/SCTC-1 in the mail from the West Virginia State Tax Department for the Homestead Exemption program administered at the county level, you may be entitled to claim a refundable state income tax credit.

[X] This program was first enacted in 1972.

[X] Individuals can apply for whatever program offers them the greatest benefits among this program, the Refundable Property Tax Credit for Property Taxes Exceeding 4% of Income, or Senior Citizens' Tax Credit or the Deferral. But, they cannot receive benefits from any two programs in the same tax year. Applicants can, however, benefit from this program and Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption in the same tax year. This program was enacted by Session Law 2008 c. 209, effective 1 July, 2008 for tax years beginning on or after 1, January 2009.

[X] Individuals can apply for whatever program offers them the greatest benefits among this program, the Refundable Property Tax Credit for Property Taxes Exceeding 4% of Income, or Senior Citizens' Tax Credit or the Deferral. But, they cannot receive benefits from any two programs in the same tax year. Applicants can, however, benefit from this program and Senior Citizens' or Disabled Homeowners' Homestead Property Tax Exemption in the same tax year. HB2949 of 2011 ends this program for tax years beginning on or after 1 January 2012. The statute shall remain in tact for references from other sections of the statute, but this credit will no longer be offered.

[X] The program was enacted W. Va. 2nd session, S 239, effective 1 July, 2008 for tax years beginning on or after 1 July 2009

[X] “Totally disabled” means a person 18 years of age or older whose physical or mental condition permanently prevents the person from performing any substantial gainful employment during the 1 year period immediately preceding the date of application for a refund.

[X] “Totally disabled” means a person 18 years of age or older whose physical or mental condition permanently prevents the person from performing any substantial gainful employment during the 1 year period immediately preceding the date of application for a refund. Effective 1 July 2008, pursuant to 2008 Wyo. Sess. Laws c. 110 §§ 1, 2, in determining assets, the following property is exempt: (1) The structure and lands occupied as the applicant's primary residence; (2) household furnishings and personal belongings; and (3) one personal motor vehicle per adult in the household; (4) assets held under a bona fide pension plan or individual retirement account (IRA); (5) the cash value of any life insurance policies held. 2008 Wyo. Sess. Laws c. 110 §§ 1, 2, effective 1 July 2008, made changes to this benefit. Prior to 1 July 2008, applicants had to have income of less than $13,500, if single or $22,000. if married to be eligible. Assets limitations have been increased limited to $6,000 with $130,000 equity exemption to $25,000 per household member with specific assets exempt. Additionally, while the maximum benefit remains the same, there are now new income thresholds to calculated benefit, allowing smaller reduction from the maximum benefit. Also, as of 1 July 2008, the amount of this refund shall be reduced by the dollar amount received by the applicant for the preceding calendar year from any exemption under veterans benefit, any homeowner's tax credit, property tax relief program. Previously, the amount of benefits received under this program, veterans benefit, and homeowner's tax credit had to be deducted from the property tax relief program.

[X] “Totally disabled” means a person 18 years of age or older whose physical or mental condition permanently prevents the person from performing any substantial gainful employment during the 1 year period immediately preceding the date of application for a refund. In determining assets, the following property is exempt: (1) The structure and lands occupied as the applicant's primary residence; (2) household furnishings and personal belongings; and (3) one personal motor vehicle per adult in the household; (4) assets held under a bona fide pension plan or individual retirement account (IRA); (5) the cash value of any life insurance policies held.

[X] “Totally disabled” means a person 18 years of age or older whose physical or mental condition permanently prevents the person from performing any substantial gainful employment during the 1 year period immediately preceding the date of application for a refund. In determining assets, the following property is exempt: (1) The structure and lands occupied as the applicant's primary residence; (2) household furnishings and personal belongings; and (3) one personal motor vehicle per adult in the household; (4) assets held under a bona fide pension plan or individual retirement account (IRA); (5) the cash value of any life insurance policies held.

[X] This program is subject to annual appropriation. “Totally disabled” means a person 18 years of age or older whose physical or mental condition permanently prevents the person from performing any substantial gainful employment during the 1 year period immediately preceding the date of application for a refund. In determining assets, the following property is exempt: (1) The structure and lands occupied as the applicant's primary residence; (2) household furnishings and personal belongings; and (3) one personal motor vehicle per adult in the household; (4) assets held under a bona fide pension plan or individual retirement account (IRA); (5) the cash value of any life insurance policies held.

[X] This program is subject to annual appropriation. “Totally disabled” means a person 18 years of age or older whose physical or mental condition permanently prevents the person from performing any substantial gainful employment during the 1 year period immediately preceding the date of application for a refund. In determining assets, the following property is exempt: (1) The structure and lands occupied as the applicant's primary residence; (2) household furnishings and personal belongings; and (3) one personal motor vehicle per adult in the household; (4) assets held under a bona fide pension plan or individual retirement account (IRA); (5) the cash value of any life insurance policies held.

[X] This program is subject to annual appropriation, and currently remains unfunded due to budgetary constraints. “Totally disabled” means a person 18 years of age or older whose physical or mental condition permanently prevents the person from performing any substantial gainful employment during the 1 year period immediately preceding the date of application for a refund. In determining assets, the following property is exempt: (1) The structure and lands occupied as the applicant's primary residence; (2) household furnishings and personal belongings; and (3) one personal motor vehicle per adult in the household; (4) assets held under a bona fide pension plan or individual retirement account (IRA); (5) the cash value of any life insurance policies held.

[X] Currently this program is only available in Teton County. If any residence is under mortgage, deed of trust or purchase contract whereby the explicit terms of the mortgage, deed or contract requires the accumulation of reserves out of which the holder of the mortgage, deed or contract is required to pay real property taxes, the holder or his authorized agent shall cosign the affidavit to defer either before a notarial officer or the county assessor or deputy in the county in which the real property is located. If any residence is under rental and the terms of the rental contract require the payment of taxes by the renter, the renter may apply for the deferral provided the property owner or authorized agent also cosigns the affidavit to defer either before a notarial officer or the county assessor or deputy in the county in which the real property is located.

[X] Currently this program is only available in Sheridan and Teton Counties. Effective 11 March 2009, the income requirements were raised from 150% to 250% of the federal poverty level.

[X] Currently this program is only available in Sheridan and Teton Counties.

[X] Currently this program is only available in Teton County.

[X] Teton County is the only county that has adopted this program. An alternative qualification is if the owner demonstrates that gross monthly household income is at or below 250% of the federal poverty level for a household of 4 as adjusted annually by the comparative cost-of-living index for the respective county as determined by the division of economic analysis, department of administration and information. The current annual income limit is $73,867.

[X] Teton County is the only county that has adopted this program. An alternative qualification is if the owner demonstrates that gross monthly household income is at or below 250% of the federal poverty level for a household of 4 as adjusted annually by the comparative cost-of-living index for the respective county as determined by the division of economic analysis, department of administration and information.