Local Option Exemption or Deferral of Property Taxes for Seniors or Disabled

State

Virginia

Year

2022

Variations in Receipt of Benefit

No Variation in Receipt of Benefits

Benefit Type

Deferral

Exemption

Benefit

Exemption, deferral, or a combination of the two, on property tax to eligible claimants. At local option, the amount exempted or deferred is up to the portion of tax liability from when the claimant becomes 65 or from the year they apply. Additionally, a local government can include a deferral or exemption from any property tax increases.

How is Benefit Disbursed

Other

Eligible Property Type

Residential

Characteristics of Eligible Property

Eligibility is limited to the applicant's sole residence. Manufactured homes are considered eligible property. Real property could either be owned by a sole person or in conjunction with their spouse.

Eligibility Criteria

Age

Disability

Homeowner

Description of Eligibility Criteria

Claimant must be 65 or older or may include totally and permanently disabled at local option. Local governments may also establish income and financial worth limitations.

Local Option in Adoption of Program

Local government must take action to opt in

Local Option Regarding Program Features

Local option regarding program features

State Funding for Local Tax Loss

Local government covers all of its tax loss

Record ID

VA101_RR22

Footnotes

Forms are issued by the county or local taxing authority.

Sources

Va. Code Ann. § 58.1-3210 (in effect for 2022)
Source Constitution: 
Constitution of Virginia Article X, §6(b)
City of Richmond, Application for Tax Relief for Elderly/Disabled (2022)
[https://www.rva.gov/sites/default/files/2022-01/2022%20APPLICATION%20TAX%20RELIEF_updated.pdf Accessed 12/18/2023]
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