Variations in Receipt of Benefit
Benefit Varies with Income
Minimum Tax Amount Must be Paid
This program grants relief that ranges from 75% of property tax liability for gross household incomes of $500 or less to 30% of the taxes that exceed 4.5% of income for gross household incomes ranging from $4,001 to $5,000. There are 6 brackets. The program identifies rent constituting property taxes as 12% of the gross rent paid for occupancy of the homestead. The maximum taxes considered is $125. Because of the low income ceiling, there are few participants.
How is Benefit Disbursed
Direct payment to taxpayer
Eligible Property Type
Characteristics of Eligible Property
Residential property, including mobile homes, are eligible.
Description of Eligibility Criteria
Applicants must be at least 65 years of age, have lived in the state in the last year, and have a gross household income below $5,000. Widows and widowers are also eligible. Gross rent is determined based on the total amount of money paid to a landlord solely for the right of occupancy to a homestead.
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 state makes a payment directly to the taxpayer.
[https://www.lincolninst.edu/sites/default/files/gwipp/upload/sources/West%20Virginia/2020/wv_personal_income_tax_return_and_instructions_2019.pdf accessed 09/23/2020]
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