West Virginia Code
Article 21. Personal Income Tax
§11-21-21. Senior Citizens' Tax Credit for Property Tax Paid on First $20,000 of Taxable Assessed Value of a Homestead in This State

(a) Allowance of credit. --
(1) A low-income person who is allowed a $20,000 homestead exemption from the assessed value of his or her homestead for ad valorem property tax purposes, as provided in section three, article six-b of this chapter, shall be allowed a refundable credit against the taxes imposed by this article equal to the amount of ad valorem property taxes paid on up to the first $10,000 of taxable assessed value of the homestead for property tax years that begin on or after January 1, 2003, except as provided in subdivision (2) of this subsection.
(2) For tax years beginning on or after January 1, 2007, a low-income person who is allowed a $20,000 homestead exemption from the assessed value of his or her homestead for ad valorem property tax purposes, as provided in section three, article six-b of this chapter, shall be allowed a refundable credit against the taxes imposed by this article equal to the amount of ad valorem property taxes paid on up to the first $20,000 of taxable assessed value of the homestead for property tax years that begin on or after January 1, 2007: Provided, That for tax years beginning on and after January 1, 2009, any person who is required to pay the federal alternative minimum income tax in the current tax year is disqualified from receiving any tax credit provided under this section.
(3) Due to the administrative cost of processing, the refundable credit authorized by this section may not be refunded if less than $10.
(4) The credit for each property tax year shall be claimed by filing a claim for refund within three years after the due date for the personal income tax return upon which the credit is first available.
(b) Terms defined. --
For purposes of this section:
(1) "Low income" means federal adjusted gross income for the taxable year that is one hundred fifty percent or less of the federal poverty guideline for the year in which property tax was paid, 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.
(2) (A) For tax years beginning before January 1, 2007, "taxes paid" means the aggregate of regular levies, excess levies and bond levies extended against not more than $10,000 of the taxable assessed value of a homestead that are paid during the calendar year determined after application of any discount for early payment of taxes but before application of any penalty or interest for late payment of property taxes for a property tax year that begins on or after January 1, 2003, except as provided in paragraph (B) of this subdivision.
(B) For tax years beginning on or after January 1, 2007, "taxes paid" means the aggregate of regular levies, excess levies and bond levies extended against not more than $20,000 of the taxable assessed value of a homestead that are paid during the calendar year determined after application of any discount for early payment of taxes but before application of any penalty or interest for late payment of property taxes for a property tax year that begins on or after January 1, 2007.
(c) Legislative rule. --
The Tax Commissioner shall propose a legislative rule for promulgation as provided in article three, chapter twenty-nine-a of this code to explain and implement this section.
(d) Confidentiality. --
The Tax Commissioner shall utilize property tax information in the statewide electronic data processing system network to the extent necessary for the purpose of administering this section, notwithstanding any provision of this code to the contrary.
(e) For tax years beginning on or after January 1, 2012, taxpayers must calculate the credit authorized in this section prior to calculating the credit authorized in section twenty-three of this article.

Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 21. Personal Income Tax

§11-21-1. Legislative Findings

§11-21-2. Short Title; Arrangement and Classification

§11-21-3. Imposition of Tax; Persons Subject to Tax

§11-21-4. Rate of Tax -- Taxable Years Ending Prior to January 1, 1963

§11-21-4a. Rate of Tax -- Taxable Years Beginning on or After January 1, 1963, and Before January 1, 1970

§11-21-4b. Same -- Taxable Years Beginning on or After January 1, 1970, and Before January 1, 1971

§11-21-4c. Rate of Tax -- Taxable Periods Beginning on or After January 1, 1971 and Ending Before April 1, 1983

§11-21-4d. Rate of Tax -- Taxable Periods Beginning on or After April 1, 1983

§11-21-4e. Rate of Tax -- Taxable Years Beginning on or After January 1, 1987

§11-21-4f. Effect of Rate Changes During Taxable Year

§11-21-5. Optional Tax for Certain Resident Individuals

§11-21-6. Accounting Periods and Methods

§11-21-7. Resident and Nonresident Defined

§11-21-8. Credits Against Tax

§11-21-8a. Credit for Qualified Rehabilitated Buildings Investment

§11-21-8b. Definitions

§11-21-8c. Procedures

§11-21-8d. Standards

§11-21-8e. Carryback, Carryforward

§11-21-8f. Disclosure of Credit Applications and Grants

§11-21-8g. Credit for Qualified Rehabilitated Residential Building Investment

§11-21-8h. Distribution, Sale, Transfer or Assignment of Qualified Rehabilitated Building Investment Tax Credit

§11-21-9. Meaning of Terms

§11-21-9a. Pledge of Credit or Collateral by Endorser, Guarantor or Accommodator Not to Constitute Investment in Borrower

§11-21-10. Low Income Exclusion

§11-21-10a. Credit for Nonfamily Adoption

§11-21-11. West Virginia Taxable Income of Resident Individual

§11-21-12. West Virginia Adjusted Gross Income of Resident Individual

§11-21-12a. Additional Modification Reducing Federal Adjusted Gross Income

§11-21-12b. Combat Pay Exempt

§11-21-12c. Deduction for Long-Term Care Insurance

§11-21-12d. Additional Modification Reducing Federal Adjusted Gross Income

§11-21-12e. Additional Modification Reducing Federal Adjusted Gross Income

§11-21-12f. Additional Modification Increasing Federal Adjusted Gross Income

§11-21-12g. Additional Modification Increasing Federal Adjusted Gross Income; Disallowance of Deduction Taken Under Internal Revenue Code Section 199

§11-21-12h. Repeal of Section Relating to Additional Modification Reducing Federal Adjusted Gross Income Relating to Tolls for Travel on West Virginia Toll Roads and Paid Electronically Through Use of Parkways Authority Commuter (Pac) Cards

§11-21-12i. Decreasing Modification Reducing Federal Adjusted Gross Income for Qualifying Contribution to a Qualified Trust Maintained for the Benefit of a Child With Autism; Effective Date

§11-21-12j. Modifications to Federal Adjusted Income

§11-21-12k. Additional Modification Reducing Federal Adjusted Gross Income for Shareholders of S Corporations and Members of Limited Liability Companies Engaged in Banking Business

§11-21-12l. Decreasing Modification Reducing Federal Adjusted Gross Income for the Net Income of Qualified Opportunity Zone Businesses; Effective Date

§11-21-12m. Additional Modifications Related to a Jumpstart Savings Account

§11-21-13. West Virginia Deduction of Resident Individual

§11-21-14. West Virginia Standard Deduction of a Resident Individual

§11-21-15. West Virginia Itemized Deduction of a Resident Individual

§11-21-16. West Virginia Personal Exemptions of Resident Individual

§11-21-17. Resident Partners

§11-21-17a. Resident Shareholders of S Corporations

§11-21-18. West Virginia Taxable Income of Resident Estate or Trust

§11-21-19. Share of Resident Estate, Trust or Beneficiary in West Virginia Fiduciary Adjustment

§11-21-20. Credit for Income Tax of Another State

§11-21-21. Senior Citizens' Tax Credit for Property Tax Paid on First $20,000 of Taxable Assessed Value of a Homestead in This State

§11-21-22. Low-Income Family Tax Credit

§11-21-22a. Definitions

§11-21-22b. Amount of Credit

§11-21-22c. Administration

§11-21-23. Refundable Credit for Real Property Taxes Paid in Excess of Four Percent of Gross Household Income

§11-21-24. Senior Citizen Property Tax Relief Credit for Tax Years Beginning Before 2012

§11-21-25. Nonrefundable Credit for Matching Contribution to Employee S Jumpstart Savings Account

§11-21-30. Computation of Tax on Income of Nonresidents and Part-Year Residents

§11-21-31. Mobile Employee Exclusion From State Source Income

§11-21-32. West Virginia Source Income of Nonresident Individual

§11-21-37. Nonresident Partners and Shareholders of S Corporations

§11-21-37a. Allocation and Apportionment of Income of Nonresidents From Multistate Business Activity

§11-21-37b. Special Apportionment Rules

§11-21-37c. Special Apportionment Rules - Financial Organizations

§11-21-38. West Virginia Source Income of Nonresident Estate or Trust

§11-21-39. Share of Nonresident Estate, Trust or Beneficiary in Income From West Virginia Sources

§11-21-40. Credit for Income Tax of State of Residence

§11-21-41. Special Case in Which a Nonresident Need Not File West Virginia Income Tax Return

§11-21-42. Military Incentive Tax Credit

§11-21-43. Credit for Consumers Sales and Service Tax and Use Tax Paid

§11-21-44. West Virginia Source Income of Part-Year Resident Individuals

§11-21-51. Returns and Liabilities

§11-21-51a. Composite Returns

§11-21-52. Time and Place for Filing Returns and Paying Tax

§11-21-53. Signing of Returns and Other Documents

§11-21-54. Electronic Filing for Certain Tax Preparers

§11-21-55. Declaration of Estimated Tax

§11-21-56. Payments of Estimated Tax

§11-21-57. Extensions of Time

§11-21-58. Requirements Concerning Returns, Notices, Records and Statements

§11-21-59. Report of Change in Federal Taxable Income

§11-21-59a. Report of Change in Taxes Paid to Other States

§11-21-60. Change of Election

§11-21-61. Extension of Time for Performing Certain Acts Due to Desert Shield Service

§11-21-62. Income Taxes of Members of Armed Forces on Death

§11-21-71. Requirement of Withholding Tax From Wages

§11-21-71a. Withholding Tax on West Virginia Source Income of Nonresident Partners, Nonresident S Corporation Shareholders, and Nonresident Beneficiaries of Estates and Trusts

§11-21-71b. Withholding Tax on West Virginia Source Income of Nonresidents

§11-21-72. Information Statement for Employee

§11-21-73. Credit for Tax Withheld

§11-21-74. Filing of Employer’s Withholding Return and Payment of Withheld Taxes; Annual Reconciliation; E-Filing Required for Certain Tax Preparers and Employer

§11-21-75. Employer's Liability for Withheld Taxes

§11-21-76. Employer's Failure to Withhold

§11-21-77. Extension of Withholding to Certain Lottery Winnings; Lottery Winnings Source Income

§11-21-93. Personal Income Tax Reserve Fund

§11-21-94. Effective Date; Severability

§11-21-94a. Effective Date

§11-21-95. General Procedure and Administration

§11-21-96. Dedication of Personal Income Tax Proceeds

§11-21-97. Tax Credit for Employers Providing Child Care for Employees