[Adopted 7-11-2011]
The Commissioner of Revenue shall, upon application made, within
the limits as hereinafter provided and upon the terms and conditions
hereinafter set out, order exemption of tax on real property owned
by and occupied as the sole dwelling house of a person or persons
not less than 65 years of age (elderly exemption) or a person or persons
less than 65 years of age determined to be permanently and totally
disabled as defined in this article (disabled exemption) or certain
disabled veterans and their surviving spouses (disabled veteran exemption).
The Commissioner shall adopt and promulgate such rules and regulations,
not inconsistent with the provisions of this article, as deemed necessary
for the effective administration of this article. The Commissioner
shall make such inquiries of persons seeking an exemption under this
article as may be reasonably necessary in determining the qualifications
therefor. Such inquiries shall be answered under oath. The Commissioner
may also require the production of certified tax returns to establish
the income or financial worth of an applicant for tax relief under
this article. The Commissioner shall indicate in the land books of
the County the amount of tax exempted pursuant to the provisions of
this article.
To be eligible for the elderly or disabled exemption as provided
for in this article, the total combined income during the immediately
preceding calendar year from all sources of the owner and relatives
of the owner living in the dwelling house on such property shall not
exceed $26,000, provided that the first $6,000 of income of each relative,
other than the spouse of the owner, who is living in the dwelling
shall not be included in such total, and provided further that the
net combined financial worth of such persons, including equitable
interests, as of the 31st day of December of the immediately preceding
calendar year, excluding the value of the dwelling house and the land,
not exceeding one acre, upon which it is situated, shall not exceed
$80,000. A dwelling jointly held by a husband and wife may qualify
for the elderly or disabled exemption if either spouse is over 65
years of age or is disabled.
For the purposes of determining eligibility under this article
for the disabled exemption, a person shall be determined to be permanently
and totally disabled if he has a certificate from the Social Security
Administration, or if such person is not eligible for social security,
a sworn affidavit from two medical doctors licensed to practice medicine
in the state, to the effect that such person is permanently and totally
disabled, and if he is found by the Commissioner to be unable to engage
in any substantial gainful activity by reason of a medically determinable
physical or mental impairment or deformity which can be expected to
result in death or can be expected to last for the duration of such
person's life. The Commissioner shall make such inquiries of an applicant
for exemption under this section as may be reasonably necessary to
determine an applicant's eligibility for the exemption, and such inquiries
shall be answered under oath.
[Amended 2-11-2019]
Pursuant to § 58.1-3219.5, Code of Virginia, the County
hereby exempts from taxation the dwelling and up to one acre of land
upon which the dwelling is situated, including the joint real property
of husband and wife, of any veteran or their surviving spouse who
has been rated by the United States Department of Veterans' Affairs
or its successor agency pursuant to federal law to have a one-hundred-percent
service-connected, permanent and total disability and who occupies
the real property as his principal place of residence. This exemption
applies to the surviving spouse's principal place of residence without
any restriction on the spouse's moving to a different principal place
of residence other than that shared with the veteran at the time of
the veteran's death.
A.Â
The owner claiming an elderly or disabled exemption shall file with
the Commissioner an affidavit setting forth an identification of the
taxable real estate, the names of the persons occupying such real
estate, that the total combined income of the owners and relatives
living in the dwelling on such property for the preceding calendar
year did not exceed the maximum total combined income permitted by
this article, provided that the first $6,000 of income of each relative,
other than the spouse of the owner, who is living in the dwelling
shall not be included in such total, and that the total combined net
worth of such owner and relatives, as of the 31st day of December
of the immediately preceding calendar year, excluding the value of
the dwelling house and the land, not exceeding one acre, upon which
it is situated, did not exceed the total combined net worth permitted
by this article. Such affidavit shall be filed annually or, in lieu
thereof, such affidavit may be filed on a three-year cycle, with an
annual certification by the taxpayer that no facts stated on the last
preceding affidavit filed have changed to such extent as to exceed
or otherwise violate the limitations and conditions provided herein.
Persons claiming an exemption as of December 31 of any year shall
file the affidavit or certificate by June 30 next following, and any
exemption granted shall apply to the fiscal tax collection year, beginning
the next following July 1. The Commissioner may permit the late filing
of the affidavit required by this section for first-time applicants
and may permit late filing of such affidavit or certificate for other
than first-time applicants in hardship cases.
B.Â
The veteran or surviving spouse claiming the disabled veteran exemption
under this article shall file with the Commissioner of Revenue, on
forms to be supplied by the County, an affidavit or written statement
setting forth the name of the disabled veteran and the name of the
spouse, if any, also occupying the real property, indicating whether
the real property is jointly owned by a husband and wife, and certifying
that the real property is occupied as the veteran's principal place
of residence. The veteran shall also provide documentation from the
United States Department of Veterans' Affairs or its successor agency
indicating that the veteran has a one-hundred-percent service-connected,
permanent and total disability. The veteran shall be required to refile
the information required by this section only if the veteran's principal
place of residence changes. In the event of a surviving spouse of
a veteran claiming the exemption, the surviving spouse shall also
provide documentation that the veteran's death occurred on or after
January 1, 2011.
With respect to the elderly or disabled exemptions, the dwelling
and up to one acre of land upon which the dwelling is situated, including
the joint real property of husband and wife, shall be exempt from
taxation, provided the amount of this exemption shall not exceed a
reduction in taxation of such property in excess of $250. Failure
to pay the difference between the exemption and the full amount of
taxes levied on the property for which the exemption is issued by
December 5 of the year for which such exemption is issued shall constitute
a forfeiture of the exemption. With respect to disabled veterans,
the dwelling and up to one acre of land upon which the dwelling is
situate shall be exempt without limitation.
A.Â
Annually, and not later than May 1 of the taxable year, the person
or persons claiming an exemption must file a real estate tax exemption
affidavit with the Commissioner of Revenue.
B.Â
The affidavit shall set forth the facts supporting the claimed exemption
in a manner prescribed by the Commissioner of Revenue and shall contain
the information required by this article.
C.Â
If, after audit and investigation, the Commissioner of Revenue determines
that the person or persons are qualified for exemption, he shall issue
to the person a certificate which shall show the amount of the exemption
from the claimant's real estate liability.
D.Â
Changes in respect to income, financial worth, ownership of property
or other factors occurring during the taxable year for which the affidavit
is filed and having the effect of exceeding or violating the limitations
and conditions provided herein, or by any ordinance adopted hereafter,
shall nullify any exemption for the then-current and the taxable year
immediately following.
[Amended 11-14-2013]
Any person who shall falsely claim the exemption provided for
in this article shall pay to the Treasurer 110% of such exemption.
Falsely claiming any exemption authorized in this article shall constitute
a Class 1 misdemeanor.
