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This comes from Form IT-140-115. You need a property tax receipt. Here is a list of West Virginia Property Tax County Assessors. If you need a copy of the receipt, they will likely be able to help.
See page 12 of 12 of the West Virginia Modernized Electronic Filing 2019 Handbook
WVPTax.pdf is a required attachment if IT-140 Line 20 contains a value greater than zero, then Schedule HEPTC MUST be completed in the submission and a Real Property Tax receipt is a required attachment to support the credit claimed.
Thank you so much for clearing this up! The online file process didn't explain what this was and I couldn't find the answer via Google search.
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