West Virginia Program Overview

• Only residential property, including mobile or manufactured home, is eligible for this program.
• The applicant must own and occupy the property and retain it for noncommercial purposes.
• The applicant must have paid property taxes on the homestead for two consecutive taxable years.
• The applicant must have been a resident of the state for two consecutive years preceding the start (July 1) of the relevant tax year and have lived at their homestead for at least six months prior to the tax year.
• To qualify based on age, a homeowner must be 65 years old on or before June 30 of the tax year for which they’re applying. For example, if someone is applying in 2026 for the 2027 tax bill, they must turn 65 on or before June 30, 2027.
• To qualify based on disability, a homeowner must be certified as being permanently and totally disabled.

First-time applicants must file a Homestead Exemption application with the county assessor between July 1 and December 1, 2026.

If you will turn 65 on or before June 30, 2027, you may apply during the July 1–December 1, 2026, filing period.

If you do not apply by the December 1 deadline, you must wait until the next filing period (July 1–December 1, 2027).

The exemption automatically renews each year as long as you continue to own and occupy the home as your primary residence.

The exemption will automatically roll over each year, provided the home remains the primary residence.

• Proof of age, such as a driver’s license or birth certificate. If qualifying based on disability, provide your notice of award letter granting your disability from the Social Security Office or Veterans Administration stating applicant is permanently and totally disabled.
• Reapplication is not required unless there is a change in status or residence.

• Homeowner must owe and pay property taxes in excess of the Homestead Exemption.
• An individual over the age of 65 is eligible if household adjusted gross income is 150% or less of the federal poverty guideline based upon the number of individuals in the family unit residing in the homestead. The 2025 income maximum must be less than or equal to $23,475 for a single-person household, $31,725 for two-person household. For each additional person in the household, income increases $8,250.
• In calculating income, if not required to file a federal tax return, do not include social security benefits when calculating household income.
• West Virginia Tax Division will mail the WV SCTC-A form. The income used to claim this credit is reported on Schedule SCTC-A. This is found in the packet mailed to the applicant.

Applications must be submitted by April 15, 2026.

• You will receive form WV SCTC-A by mail if you participate in the Homestead Exemption program.
• If you are only claiming the SCTC-A and are not required to file a tax return, you only need to submit the SCTC-A form. If you are claiming both the SCTC-A and the HEPTC-1 (Homestead Excess Property Tax Credit), you need to file a state tax return to claim the credits.
• West Virginia IT-140 Form, if applicable, and all supporting documents, including W-2s and 1099s.
• West Virginia Schedule M – Modifications to Adjusted Gross Income.

• Low-income homeowners are eligible if property taxes exceed 4% of their gross household income. For seniors, property taxes considered are those after the credit claimed under the Senior Citizen Tax Credit.
• Applicants must have “low income”, defined as federal adjusted gross income that is 300% or less of the federal poverty guideline, based upon the number of individuals in the family. Based on 2025 income for filing in 2025, the income ceiling is $46,950 for a single-person household, $63,450 for a two-person household, and an additional $16,500 for each additional member of the household. The income limits do not include income from social security unless the applicant is required to pay the federal alternative minimum tax.

Applications must be submitted by April 15, 2026.

• West Virginia IT-140 Form and Schedule M Modifications to Adjusted Gross Income.
• Include Senior Citizen Tax Credit (Schedule HEPTC-1) and Senior Citizens Tax Credit, Schedule SCTC-A, if applicable.
• Property tax (Class II-Residential) receipt showing payment.