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Tax Relief for Elderly & Disabled

The city has adopted a provision of the Code of Virginia which provides real estate tax exemptions for qualified property owners who are not less than 65 years of age, or if under 65, are permanently and totally disabled, and who meet certain other eligibility requirements.

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General Eligibility Requirements:

  1. The title to the property is held or partially held by the person claiming the exemption as of January 1 of the year for which the exemption is claimed.
  2. The dwelling for which the exemption is claimed is occupied as the sole dwelling of the claimant.
  3. The head of the household claiming the exemption is 65 or older as of December 31 of the preceding year, or, if under 65, is permanently and totally disabled as of that date.
  4. The gross combined income from all sources of the owner(s) of the dwelling living therein and of his relatives living in the dwelling, for the preceding calendar year, does not exceed $30,000 provided, however, that the first $2,500 of income from such relatives, other than the spouse, is not included.
  5. The net combined financial worth of the owner and spouse, including equitable interests, but not including the value of the dwelling and up to one acre of land, as of December 31, does not exceed $62,500.

Calculating the Amount of the Exemption:

Using the table below, you can get an idea of the amount of exemption you would be eligible for. Align the amount of your "Gross Combined Income" in the left column, with the amount of your "Net Combined Financial Worth" along the top to find the percentage of your real estate taxes that would be exempt.

                                      Net Combined Financial Worth - Property Owner(s)    

Gross Combined
Income

0-$25,000$25,001-
$31,250
$31,251-
$37,500
$37,501-
$43,750
$43,751-
$50,000
$50,001-
$56,250
$56,251-
$62,500
$0-18,000

100%

90%

80%

70%

60%

50%

45%

$18,001 - 21,000

85%

75%

65%

55%

50%

45%

40%

$21,001 - 24,000

70%

60%

55%

50%

45%

40%

35%

$24,001 - 27,000

50%

45%

40%

35%

30%

25%

20%

$27,001 - 30,000

35%

30%

25%

20%

15%

10%

5%

There are other provisions of the program which affect a person's ability to acquire and maintain their eligibility. Please contact the office of the Commissioner of the Revenue (332-3829) for details and to make application. Applications must be filed by May 1.

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