[HISTORY: Adopted by the Board of Supervisors of Amelia County 1-17-2007. Amendments noted where applicable.]
Pursuant to Title 58.1, Chapter 32, Article 2 (§ 58.1-3210
et seq.) of the Code of Virginia, as amended from time to time (the
"enabling legislation"), the Board of Supervisors of Amelia County,
Virginia, hereby adopts this chapter which provides for the exemption
from real estate taxation of certain elderly and/or permanently and
totally disabled persons who own their own homes in Amelia County,
and further provides a schedule of exemption to persons qualifying
and the procedures to be followed for claiming such exemptions.
Persons who qualify for this exemption are deemed to bear an
extraordinary real estate tax burden in relation to their income and
financial worth.
A.
Persons ("qualified owners") who are 65 years of age or older, or
who are determined to be permanently and totally disabled, and who
own and occupy, as the sole dwelling of the person, a dwelling and
the land not exceeding one acre, or a manufactured home, as defined
in Code of Virginia, § 36-85.3, on land not exceeding one
acre, and which they occupy as their sole dwelling subject to the
limitations of this chapter, shall be entitled to have their real
estate or manufactured home to be exempt from real estate tax liability.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
B.
For purposes of this chapter, the term "permanently and totally disabled"
shall mean that the qualifying property owner is unable to engage
in any substantial gainful activity by reason of any 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 that
person's life.
C.
If such person is under 65 years of age, such person shall provide
certification by the Social Security Administration, the Department
of Veterans Affairs or the Railroad Retirement Board, or, if such
person is not eligible for certification by and of these agencies,
a sworn affidavit by two medical doctors who are either licensed to
practice medicine in the commonwealth or are military officers on
active duty who practice medicine with the United States Armed Forces,
to the effect that the person is permanently and totally disabled.
However, a certification pursuant to 42 U.S.C. § 423(d)
by the Social Security Administration shall be deemed to satisfy such
definition for as long as the person remains eligible for such social
security benefits. The affidavit of at least one of the doctors shall
be based upon a physical examination of the person by such doctor.
The affidavit of one of the doctors may be based upon medical information
contained in the records of the Civil Service Commission which is
relevant to the standards for determining permanent and total disability.
D.
A dwelling jointly held by a husband and wife may qualify if either
spouse is 65 years of age or older, or is permanently and totally
disabled.
The exemption shall be administered by the Commissioner of the
Revenue according to the general provisions contained in this chapter
and the requirements of the enabling legislation. The Commissioner
is hereby authorized and empowered by prescribe, adopt, and enforce
rules and regulations, including the requirement of answers under
oath, as may be reasonably necessary to determine qualifications for
exemption.
Exemption shall be granted to persons subject to the following
provisions:
A.
The title to the property for which exemption is claimed is held,
or partially held, on December 31 immediately preceding the taxable
year, by the person or persons claiming exemption.
B.
The head of the household occupying the dwelling and owning title
or partial title thereto is 65 years of age 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 or persons claiming
exemption.
C.
The gross combined income of the owner during the year immediately
preceding the taxable year shall be determined by the Commissioner
to be an amount not to exceed $30,000. The computation of gross combined
income shall be based on adding together the income received during
the preceding calendar year, without regard to whether a tax return
is actually filed, by owners of the dwelling who use it as their principal
residence, the owners' relatives who live in the dwelling, except
for those relatives living in the dwelling and providing bona fide
care-giving services to the owner, whether such relatives are compensated
or not, and nonrelatives of the owner who live in the dwelling, except
for bona fide tenants or bona fide caregivers of the owner, whether
compensated or not. For purposes of this chapter, the first $6,500
of annual income of each of the owner's relatives living in the owner's
dwelling shall be excluded in computing gross combined income. "Owner"
as used herein shall be construed as "owners." Also, for purpose of
this chapter, the first $7,500 of income received by an owner as compensation
for permanent disability shall be excluded in computing gross combined
income.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
D.
The net combined financial worth of the owner as of December 31 of
the year immediately preceding the taxable year shall be determined
by the Commissioner to be an amount not to exceed $100,000. Net combined
financial worth shall include the value of all assets, including equitable
interest, of the owner and the spouse of any owner, excluding the
fair market value of the dwelling and the land, not exceeding one
acre, upon which the owner's dwelling is situated and for which exemption
is claimed.
E.
The fact that persons who are otherwise qualified for tax exemption
are residing in hospitals, nursing homes, convalescent homes, or other
facilities for physical or mental care for extended periods of time
shall not be construed to mean that the real estate for which the
tax exemption is sought does not continue to be the sole dwelling
of such persons during the extended periods of other residence, so
long as the real estate is not used by or leased to others for consideration.
F.
The exemption shall be allowed for any year following the date that
the qualified owner occupying the dwelling and owning title to the
property reaches the age of 65 years, or for any year following the
date the disability occurred.
G.
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 in this chapter for the exemption from taxation
shall nullify any exemption or deferral for the then current taxable
year and the taxable year immediately following.
H.
A certification is required by the Social Security Administration,
the Veterans Administration, or the Railroad Retirement Board, or,
if the person is not eligible for certification by any of those agencies,
the sworn affidavit of two medical doctors licensed to practice in
this commonwealth to the effect that the person is permanently and
totally disabled. If the doctor's affidavit is used, the affidavit
of at least one of the doctors shall be based upon a physical examination
by the doctor. The affidavit of one of the doctors may be based upon
medical information contained in the records of the Civil Service
Commission which is relevant to the standards for determining permanent
and total disability as defined in this chapter.
I.
If there is a change of ownership of the property from a qualified
owner to a spouse who is less than 65 years of age or is not permanently
and totally disabled, and when that change of ownership has resulted
solely from the death of his or her qualified spouse, the change shall
result in a prorated exemption for the then current taxable year.
The prorated exemption shall be determined by multiplying the amount
of the exemption by a fraction whose numerator is the number of complete
months of the year that such property was eligible for the exemption,
and whose denominator is the number 12.
J.
The Commissioner of the Revenue is designated to administer this
exemption. Persons who claim this exemption shall annually report
the following information on forms provided by the Commissioner of
the Revenue:
(1)
The name of the qualified owner.
(2)
The spouse of the qualified owner who resides at the dwelling for
which the exemption is claimed.
(3)
The names of the related persons occupying the dwelling for which
the exemption is claimed.
(6)
The applicant shall provide the required certification or affidavits
to be used in the determination of the applicant's status as being
permanently and totally disabled.
(7)
The applicant shall provide some reliable proof of age if the exemption
claim is based upon the owner being not less than 65 years of age.
(8)
The applicant for the exemption shall be required to produce a copy
of the most recent federal income tax returns necessary to establish
the incomes. A detailed financial statement may be required to establish
financial worth.
A.
Annually, after January 1 and by May 1 of the tax year, the person
or persons claiming an exemption must file a real estate tax exemption
affidavit with the Commissioner. Such affidavit shall set forth, in
a manner prescribed by the Commissioner, the location, assessed value
of the property, and the names of the related persons occupying the
dwelling for which exemption is claimed, their gross combined income,
and their net combined financial worth.
B.
If the Commissioner of the Revenue determines that the person or
persons are qualified for exemption, the Commissioner shall so certify
the same and shall determine the percentage of exemption allowable
and issue non-negotiable exemption certificates in the amount of the
exemption determined to be applicable to the claimant's real estate
liability. Such exemption certificate shall apply only to the tax
year for which issued. The person or persons to whom an exemption
certificate has been issued shall, on or before the past due date
established for the payment of such real estate tax, present such
exemption certificate to the Treasurer's office, together with payment
of the difference between such exemption and the full amount of the
tax payment then due on the property for which the exemption was issued.
Any exemption certificate not presented in settlement of such taxes
on or before the date specified for payment shall be null and void
and unusable thereafter, and the Commissioner of the Revenue may not
reissue a certificate for such tax year.
Where the person or persons claiming exemption conform to the
standards and do not exceed the limitations contained in this section,
the tax exemption shall be as shown on the following schedule:
|
Total Income, All Sources
|
Tax Exemption
|
|---|---|
|
$0 to $15,000
|
75%
|
|
$15,001 to $30,000
|
50%
|
