Commissioner of Revenue

Senior Citizen/Totally & Permanently Disabled Tax Relief

Contact: Jeff Richardson  Sample Tax Relief Application Form


The purpose of this program is to provide a real estate exemption for qualified property owners of the county who are not less than 65 years of age and for those persons determined to be permanently and totally disabled and who are eligible according to the terms of this article. (Code 1978, § 8-22; Code 1995, § 34-153)


The Board of Supervisors set a maximum combined gross income and net worth for all individuals residing in the residents being considered for real estate exemption. 


Individuals who fall within these guidelines need to contact the Commissioner of the Revenue officeand complete an application each tax year between February 1 and May 31st.


If the application is accepted, the taxpayer will receive a reduction on the real estate tax of up to 80% or a maximum of $200.


The real estate tax exemption provided by this program shall be administered by the commissioner of the revenue.
Authorization to requested additional information to document financial support and net worth is provided by the by the Code of Virginia (Code 1978, § 8-25; Code 1995, § 34-157).

Definitions: 
The following words, terms and phrases, when used in this program, shall have the meanings ascribed to them in this article, except where the context clearly indicates a different meaning:


Affidavit means the real estate tax exemption or deferral affidavit, which shall be a sworn statement in writing.


Disabled means a person who is certified disabled by the Social Security Administration, the department of veterans affairs or the railroad retirement board, or a sworn affidavit by two medical doctors who are either licensed to practice medicine in the commonwealth, as being permanently and totally disabled, as defined in Code of Virginia


Dwelling means the full-time residence of the head of the household occupying such residence and owning title or or partial title thereto, such head of the household being at least 65 years of age or disabled at the time application is filed.


Exemption means exemption from the county real estate tax, according to the provisions of this article.


Property means real property only.


Taxable year means the calendar year, from January 1 until December 31, for which exemption or deferral is claimed.


Title or title to real property means record of property title ascertainable from the records of the clerk of the circuit court of the county, and shall not include leasehold or life estates. (Code 1978, § 8-24; Code 1995, § 34-155)


State Law References: "Permanently and totally disabled" defined, Code of Virginia, § 58.1-3217.


Violations and penalties.  Any person falsely claiming an exemption under this program
shall be guilty of a Class 4 misdemeanor. (Code 1978,§ 8 - 30: Code 1995, §34 - 156)

 


If you have any questions, please call our office at 276-782-4040 ext 2 or 3.

 

Disabled American Veterans Tax Relief


Contact: Jeff Richardson        Sample  Veteran's Tax Relief Application Form


Click here to view a copy of the legislation.


Effective January 1, 2011, the General Assembly passed § 58.13219.5 and § 58.13219.6, which providesan exemption of real estate tax on primary residence and up to 1 acre of land which the residence resides, if certain qualifications are met.


The Department of Veterans Affairs is providing veteran's with a letter certifying their level of disability following passage of this legislation.  If this letter shows 100% rated disability status for a veteran, then the veteran or spouse of a veteran who died after January 1, 2011, would be eligible to submit an application to the Commissioner of the Revenue to request exemption of the primary residence of the veteran.  Certification that the land owned by the veteran was his/her principal place of residence as of January 1, 2011 is required, and additional documention may be required with the application.