<p>Accurate prediction of seismic responses in rock strata is critical for earthquake hazard assessment. However, most existing studies assume elastic and isothermal conditions, thereby neglecting soil viscosity and thermo-mechanical coupling, which reduces the reliability of seismic simulation results. To address these limitations, this study investigates the seismic response of viscoelastic rock layers subjected to incident P- and SV-waves, incorporating both viscous effects of the soil skeleton and thermo-mechanical interactions. Employing the Kelvin-Voigt viscoelastic model in conjunction with thermoelastic theory, a dispersion relation and free-field analytical solution are derived, and numerical simulations are conducted to examine the influence of relaxation time, frequency, temperature, and thermal conductivity. The results reveal significant discrepancies among elastic, thermoelastic, and thermoviscoelastic predictions. Relaxation time suppresses displacement ratios under P- and SV-wave excitation and frequency amplifies both horizontal and vertical motions. Elevated temperature markedly reduces displacements. In addition, the coefficient of thermal expansion becomes the primary influencing factor, while the effects of thermal conductivity and heat flux are relatively minor. These findings highlight the role of thermo-viscoelastic effects in seismic response modeling and offer insights for site-specific hazard evaluations.</p>