If you believe you qualify for these tax credits, you need to very carefully review your WV state income tax module. After confirming your basis information (residency, income and so on) the state module will show you one or more pages of state-specific credits and additional taxes. Read these pages very carefully and locate the property tax credits that might apply to you.
Then, if you do get a rebate of taxes paid as part of your 2024 tax return (paid in 2025), that might or might not be taxable income next year. If you previously took an itemized tax deduction on your federal return for your property taxes, then the rebate is a taxable reimbursement of a previous deduction. But if you used the standard deduction, and did not specifically deduct these property taxes, then the rebate is not taxable. But that's a matter for next year.
