Tax Relief For The Elderly And Disabled
The Real Estate Tax Relief Program provides a discount on tax
bills to elderly or permanently disabled citizens who meet certain
income and net worth requirements. The discount applies to the
taxes on the value of the house and up to one acre of land.
The applicant must be 65 years of age or permanently and totally
disabled on December 31 of the previous year. Disability certification
The property for which tax exemption is claimed must be owned
or partially owned and lived in by the applicant on December 31
of the previous year. If the applicant is in a hospital or extended
care facility, they may still qualify as long as the house is not
rented or leased.
Gross combined income cannot exceed $50,000. Income of relatives
(other than the spouse) living in the house over and above $10,000
must be included in the gross income.
Net worth cannot exceed $200,000. The house and up to ten acres
are excluded from the $200,000 net worth value.
If any change in ownership, such as sale of the property or death
of qualified owner, occurs during the year, then the property no
longer qualifies and the discount will be prorated.
Applications are filed annually between
January 15 - March 1. Once an application is on file,
only an affidavit is filed for the following two (2) years. A new
application is necessary only every third year.
Disabled applicants must provide certification of disability.
Acceptable forms are as follows:
- Statement from Social Security Administration
- Statement from Veterans Administration
- Statement from Railroad Retirement Board
- Sworn affidavit from two (2) medical doctors
All information on the application is considered confidential
and not open to public inspection.
Further information and assistance is available from the Commissioner's
Office. Our staff will be happy to assist you either over the telephone
at (804) 365-6128 or in person.