Citizen Tax Credit

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.