Tax Relief... - Commissioner of Revenue's Office

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.

Requirements

The applicant must be 65 years of age or permanently and totally disabled on December 31 of the previous year. Disability certification is required.

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.

Application Process

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.