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| Tax Relief for the Elderly & Disabled |
Download the Tax Relief Application Form*
Download the Tax Relief Eligibility Requirements*
Eligibility Requirements
For All Applicants
Tax relief is available to qualifying elderly and disabled individuals. The
completed form is due by March 31, unless it is a first-time hardship case – in
which it would then be due by June 15th.
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The title of the property for which exemption is claimed must be held, or
partially held, on January 1 of the taxable year, by the person or persons
claiming exemption.
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The gross combined income of the owner during the year immediately preceding
the taxable year shall be an amount not to exceed $50,000. Gross combined
income shall include all income from all sources of the owner and spouse, and
income in excess of $10,000 of each relative living in the dwelling for which
the exemption is claimed.
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The total combined net financial worth of the owners as of December 31 of the
year immediately preceding the taxable year shall be an amount not to exceed
$200,000. Total net financial worth shall include all assets of the owner of
the dwelling for which exemption is claimed, and shall exclude the value of the
dwelling and the land, not exceeding one acre, upon which the dwelling is
situated. The Director of Finance makes the final determination of both the
income and net worth once the application is processed.
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In lieu of the filing of an annual application, once a taxpayer is determined
to be eligible, an application may be filed on a three-year cycle. The taxpayer
shall file an annual certification that no information continued on the last
application has changed as to violate the limitations and conditions provided
therein. Such annual certification must be filed no later than March 31 of the
taxable year.
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In order to avoid the payment of penalty on the full amount of the taxes, the
person or persons to whom an exemption determination letter has been issued
shall, on or before June 15 of the year for which such exemption is issued,
present to the Collector the payment of the difference between the full amount
of the taxes levied on the property for which the exemption is issued and the
amount of the exemption. Failure to remit the payment for the difference between
the full amount of the taxes levied and the amount of the exemption on or
before June 15th of the tax year for which the exemption is issued shall void
the tax exemption previously granted for that tax year.
For Applicants Seeking Relief Because of Age
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The head of the household occupying the dwelling and owning title, or partial
title thereto must be sixty-five years old or older on December 31 of the year
immediately preceding the taxable year. Such dwelling must be occupied as the
sole dwelling of the person sixty-five years of age or older.
For Applicants Seeking Relief Because of Permanent and Total Disability
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The head of the household occupying the dwelling and owning title, or partial
title thereto must be permanently and totally disabled and under sixty-five
years of age.
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There must be attached to this application a sworn affidavit by two medical
doctors licensed to practice medicine in the Commonwealth of Virginia, to the
effect that such person is permanently and totally disabled.
Submit Tax Relief for the Elderly & Disabled Form to:
Finance Department
Collections Division
900 E. Broad Street, Room 102
Richmond, VA 23219
If you need further instructions, please call 804-646-5700.
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*Note:
In order to view and print these documents, your
computer must have the Adobe
Acrobat Reader utility installed; if this software
is not installed on your system, you can download it for
free from Adobe.
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