West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21B - Citizen Tax Credit for Property Taxes Paid
Section 110-21B-3 - Citizen Tax Credit
Universal Citation: 110 WV Code of State Rules 110-21B-3
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. A low income taxpayer who under the authority of W. Va. Code §11-6B-1 et seq., is allowed a homestead exemption from ad valorem tax shall be allowed a credit against West Virginia personal income tax in an amount equal to the ad valorem property taxes paid by that person on up to the first $20,000 of taxable assessed value of the homestead.
3.1.1. The credit commences
for ad valorem taxes paid for property tax years that begin on or after January
1, 2003.
3.1.2. The credit may only
be claimed by a taxpayer that qualifies under subsection 3.1 of this rule and
only on the annual personal income tax return filed by that taxpayer.
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