Senior Citizens' Tax Credit


West Virginia



Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type



Senior citizens eligible for the Homestead Exemption receive a refundable credit equal to the taxes on $20,000 of assessed value in excess of the Homestead Exemption.

How is Benefit Disbursed

Credit to the income tax bill

Eligible Property Type


Characteristics of Eligible Property

Only residential property is eligible for this program.

Eligibility Criteria



Income Ceiling

Description of Eligibility Criteria

An individual is eligible if he or she is over the age of 65 and has an adjusted gross income 150% or less of the federal poverty guideline based upon the number of individuals in the family unit residing in the homestead, as determined annually by the United States Secretary of Health and Human Services. For a 2-person household, the income limit for tax year 2006 filed in 2007 is $19,800.

Local Option in Adoption of Program

Local government is unable to exercise an option

Local Option Regarding Program Features

No local option regarding program features

State Funding for Local Tax Loss

State reimburses all of the local government tax loss

Description of State Funding for Tax Loss

The credit is a refundable credit on state income tax.

Record ID




W. Va. Code § 11-21-21 (in effect for 2007)
Senior Citizens Tax Credit (2009), West Virginia State Tax Department [ Accessed 01/11/2012] View Archived Source

Join Our Mailing List

Back to top