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EmailCommissioner of Revenue - Real Estate Tax Relief for Disabled or Senior Citizens
Frequently Asked Questions
How do I apply
for real estate tax relief?
Call the Commissioner of the Revenue’s Office to schedule a personal appointment. The application process usually takes less than thirty minutes to complete and involves the applicant supplying documentation of the owners’ gross income and resources.
Is the information contained in
my application kept confidential?
Yes. All information is strictly confidential and not open to public inspection.
Do I have to reapply each year?
Yes. Tax relief is granted on an annual basis. An applicant must reapply for eligibility each year.
What
is the deadline for applying?
To be eligible for the real estate tax relief program, you must apply each year between January 1st and May 15th. The final deadline for accepting applications is May 15th. If you are eligible, relief will be applied to your real estate tax bills due on September 30th, December 31st, March 31st, and June 5th of the following fiscal year.
Do I have
to live in the property to be exempted?
Yes. The applicant seeking relief must own and occupy the property. An exception is allowed for persons living in nursing homes, hospitals, or convalescent homes for physical or mental care so long as their property is not being used by or rented to others for monetary consideration.
What is
the age requirement for senior citizens?
The owner whose name appears on the tax bill must be at least 65 years of age on or before June 30th of the year in which the application is made. The spouse can be under the age of 65.
Is there
an age requirement for disabled citizens?
No. If a person who is permanently and totally disabled owns real estate, there is no minimum age requirement.
What proof
is needed to establish the fact that a person is permanently and totally
disabled?
Certification is required from the Department of Veterans Affairs, the Railroad Retirement Board, or the Social Security Administration. If an applicant is not eligible for certification by any of these agencies, there must be sworn affidavits provided by two medical doctors licensed to practice medicine in Virginia. One of these affidavits must be based upon a physical examination.
What is
the maximum amount of income that I can have to be eligible?
The gross combined income of the owner(s) during the calendar year preceding the taxable year cannot exceed $62,000 per year (excluding the first $10,000 of income for an owner who is permanently disabled). Income from relatives living in the dwelling (excluding up to $10,000 per person) is included in computing gross income.
What is the percentage of tax relieved based on income?
| Combined Income | % of Tax Relieved |
|---|---|
| $ 0 - $22,000 | 100% |
| $22,001 - $23,500 | 90% |
| $23,501 - $25,000 | 80% |
| $25,001 – $26,500 | 70% |
| $26,501 - $28,000 | 60% |
| $28,001 - $29,500 | 50% |
| $29,501 - $31,000 | 40% |
| $31,001 - $33,500 | 30% |
| $33,501 - $36,500 | 20% |
| $36,501 - $44,000 | 10% |
| $44,001 - $62,000 | No Increase In Tax Liability |
What are some
examples of income?
Wages, Social Security, annuities, pensions, disability income, interest, dividends, business income, farm income, income from rental property, and income from roomers or boarders.
What
is the maximum amount of resources that I can have?
The owner(s) net worth, not counting the value of the home and a maximum of three acres of land upon which it sits, cannot exceed $350,000.
What are
some examples of resources?
Real estate other than the residence, bank accounts, trusts, certificates of deposit, stocks, bonds, cash value of life insurance policies, and value of personal property such as automobiles.
If I
die, do my heirs have to repay the amount of taxes relieved?
No. Chesapeake operates an exemption program. Senior citizens and disabled persons who meet the eligibility criteria are granted relief from all or part of their real estate taxes. No repayment of the taxes which are exempted is ever required by you or your heirs.
In order
to apply, does the real estate have to be "free and clear"?
No. If there is a mortgage on the property, you are still eligible to apply for real estate tax relief.
Are mobile
homes eligible to be considered for tax relief?
Yes. Mobile homes qualify if owned by the applicant, whether or not the land is owned by the applicant. For purposes of this program, mobile homes are eligible for tax relief as real estate, and the same qualifications apply.
City of Chesapeake, Virginia