[Adopted 9-21-2022[1]]
[1]
Editor's Note: This ordinance also superseded former Art.
VII, Tax Relief for the Elderly, adopted 12-28-1982, as amended.
This article provides for the exemption from taxation of real estate owned by and occupied as the sole dwelling of a person or persons not less than 65 years of age or permanently and totally disabled as defined in § 58.1-3217 of the Code of Virginia and included in § 145-21 below, subject to the restrictions and conditions as outlined herein.
This article is adopted pursuant to the authority granted by
§ 58.1-3210 of the Code of Virginia, 1950, as amended.
This article is titled "An Ordinance Governing the Exemption
of Taxes on Property of Certain Elderly and Disabled Persons in the
County of Mathews, Virginia," and shall be known, designated, and
cited as the "Tax Relief for the Elderly Ordinance."
For the purpose of this article, certain words and terms used
herein shall be interpreted or defined as follows:
The real estate tax exemption affidavit.
The Commissioner of the Revenue of Mathews County, Virginia,
or his/her duly authorized deputies or agents.
Mathews County, Virginia.
The full-time residence of the person or persons claiming
exemption.
Exemption from the real estate tax of the County according
to the provisions of this article.
Income from whatever sources derived, including but not limited
to social security payments, inheritances, gifts, gains from the sale
or exchange of assets, and proceeds.
The fair market value of all assets, tangible or intangible, legal, or equitable, of the owner or owners, and the spouse of any owner, less the liabilities of such person or persons, but excluding the value of the dwelling and the land, as provided in § 145-22B(2). Such term includes, but is not limited to, the cash surrender value of any life insurance policy owned by such person or persons.
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 such person's life.
Real property.
The calendar year, from January 1 until December 31, for
which exemption is claimed.
A.
Exemption granted. Real estate, or any portion thereof, owned by
and occupied as the sole dwelling of a head of household not less
than 65 years of age or permanently and totally disabled shall be
exempt from real estate taxes in the amounts set forth elsewhere in
this article.
B.
Qualifications. Such exemption may be granted for any tax year following
the date that the head of the household occupying such dwelling and
owning title or partial title thereto reaches the age of 65 years
or is determined to be permanently or totally disabled, and in addition:
(1)
The total combined income during the immediately preceding calendar
year from all sources of the owners of the dwelling living therein
and of the owners' relatives or unrelated individuals living
in the dwelling does not exceed $35,000, provided that the first $4,000
of income of each relative or unrelated individual, other than the
spouse of the owner or owners who is living in the dwelling, shall
not be included in such total. The income of the owner and spouse
of the owner of the dwelling shall be considered in full.
(2)
The net combined financial worth, including equitable interests,
as of the 31st day of December of the immediately preceding calendar
year, of the owners, and of the spouse of any owner, excluding the
value of the dwelling and contiguous land, not exceeding five acres,
upon which it is situated does not exceed $100,000.
C.
Scale of exemption.
(1)
Any person or persons qualifying for such exemption shall be exempt
in the amounts from taxation of real estate based on income as follows:
|
Total Combined Income
|
Percentage Exemption of Tax
|
|---|---|
|
Less than $23,001
|
100%
|
|
$23,001 to $27,000
|
80%
|
|
$27,001 to $31,000
|
60%
|
|
$31,001 to $35,000
|
40%
|
|
$35,001 and above
|
0%
|
(2)
In no case shall the total annual exemption exceed $1,000.
The fact that persons who are otherwise qualified for tax exemption
pursuant to this article 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 such extended periods
of other residence.
A.
The Commissioner of the Revenue shall accept, review, and render
a decision on the application for real estate exemption from any person
or persons claiming such exemption. Any person or persons claiming
exemption shall file every year with the Commissioner of the Revenue
after January 1, but before April 15 for each year which the exemption
is sought, except that this date shall be extended on the approval
of the County Administrator, if the applicant is applying for the
exemption for the first time or in cases of hardship, and if proper
application is made along with a sworn affidavit that failure to apply
by April 15 was due to reasons beyond the applicant's control.
Application will be made on forms to be supplied by the County and
shall include an affidavit setting forth the name or names of the
related persons occupying such real estate and that the total combined
net worth, including equitable interests and the combined income from
all sources, of the person or persons as specified does not exceed
the limits prescribed herein.
B.
If the applicant claims to be permanently and totally disabled, the
application submitted under this article shall be accompanied by a
certification from the Social Security Administration, the Department
of Veteran's Affairs, or the Railroad Retirement Board, or if
the applicant is not eligible for certification by any 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 such person is permanently and totally disabled
as defined in the Code of Virginia, § 58.1-3217; however,
a certification pursuant to 42 U.S.C. § 423(d) by the Social
Security Administration so long as the person remains eligible for
such social security benefits shall be deemed to satisfy such definition
in Code of Virginia, § 58.1-3217. The affidavit of at least
one of such doctors shall be based upon a physical examination by
such doctor. The affidavit of one such doctor may be based upon medical
information contained in the records of the Civil Service Commission
which is relevant to the standards for determining whether a person
is permanently and totally disabled.
C.
The Commissioner of the Revenue shall also make such further inquiry
of persons seeking such exemption, requiring answers under oath, as
may be reasonably necessary to determine qualifications therefor as
specified in this article. In addition, certified tax returns shall
be produced by the applicant to establish income or financial worth.
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 shall nullify any exemption
for the then current taxable year and the taxable year immediately
following.
On receiving an application as prescribed hereinbefore, the
Commissioner of the Revenue shall approve or disapprove the application
and return one of the submitted forms to the applicant so marked to
indicate the action taken by the Commissioner of the Revenue.
Any applicant making a false statement to obtain a tax relief
under this article shall be deemed guilty of a misdemeanor, punishable
by a fine not in excess of $200.
