The West Virginia Tax Department has acknowledged a statewide error in processing personal property tax rebates for all-terrain vehicles (ATVs). Many eligible taxpayers were incorrectly marked as ineligible for the credit. The department has confirmed that new letters will be sent to affected taxpayers correcting the issue.
The rebate, enacted by state law in 2023, allows taxpayers to claim a credit on their 2024 tax returns for personal property taxes paid on eligible vehicles. These include cars, trucks, trailers, antique vehicles, motorcycles, and Class I ATVs, which are designed to be straddled when ridden. However, numerous ATV owners received letters indicating that their vehicles were ineligible for the credit, even though they met the legal definition.
Webster County resident Jeff Hall first discovered the issue when he noticed his own ATV was incorrectly listed as ineligible. After confirming the same issue with his neighbors, he contacted his state representative, Delegate Tom Clark.
Tax department addresses rebate error
“This was a mistake made by the State Tax Department, not the county assessors,” Clark said. “I appreciate [Hall] bringing this to my attention, and I’ve requested a timeline for when corrected letters will be sent. But I haven’t received an answer yet.”
An internal email from the Tax Department’s Property Tax Division stated that the error affected ATV owners statewide.
Additional letters will be issued to reflect the correct rebate amounts. Taxpayers who believe there is a discrepancy in the credit amount can submit a claim with supporting documentation. Hall questioned why UTVs (utility terrain vehicles, similar off-road vehicles) are not eligible for the rebate.
Clark said he’ll discuss this with his fellow legislators in the upcoming Legislative Session to see if it’s advisable to add UTVs to the list. ATV owners are advised to wait until they receive their corrected letters before filing their 2024 state tax returns. This will ensure they claim the full credit they are entitled to.