Where to Apply
Mail completed applications to:
Department of Human Services
2100 Washington Blvd., 3rd Floor
Arlington, Virginia 22204
To receive a timely adjusted bill for the first installment of the real estate tax, you should apply by March 31. The final deadline is August 15. Late applications may be accepted in certain hardship situations.
- You must be at least 65 years old (if not totally and permanently disabled).
- If you turn 65 during the current year, the amount of exemption will reflect the number of months that you meet the age requirement.
- A spouse may be younger than 65 and not disabled as long as the other spouse meets all the requirements. Owners other than spouses must meet all of the requirements.
- Your home has to be your sole residence. All owners who have title to the property must reside in the property as of this year and continue to reside there (except owners in nursing homes and assisted living facilities).
1. You must be totally and permanently disabled.
2. You must also be unable to engage in substantial gainful activity by reason of your disability. If you are substantially gainfully employed, you will not meet the disability criteria for this program even with appropriate documentation.
3. You need a certification by one of the following:
- Social Security Administration
- Veteran’s Administration
- Railroad Retirement Board, or
- Affidavits by two medical doctors licensed to practice medicine in Virginia that you are permanently and totally disabled. One of the affidavits must be based upon a physical examination. Call 703-228-1300 for more information and affidavit forms.
Note: If you have a 100% service connected total and permanent disability, you may qualify for the Real Estate Tax Exemption of Disabled Veteran or Surviving Spouse program. Call 703-228-3920 for more information.
- Tax relief for the current year is based on previous year’s income.
- All sources of gross income, whether taxable or not, are considered, including unearned income. This includes the gross income for the previous year of all owners and of all relatives living in the home as of December of last year. (Or, if purchased this year, includes the gross income for the previous year for all owners and all relatives living in the home as of the date of purchase.)
- Provide the following:
- A copy of the Federal Income Tax Form (1040 or 1040a), with all attachments, for the applicant and all relatives living in the home.
- Attach all W-2s and 1099s.
- Proof of all income, both earned and unearned is required.
- Unearned income includes benefits such as Social Security, Annuities, Civil Service Annuities, inheritance, Veterans Benefits and financial contributions from friends/family.
Income and Asset Limits
Household income can not be more than $99,472 and household assets (excluding your home) can not be more than $340,000 for an exemption. The percent of taxes exempted depends on income. See chart.
|Combined Gross Income||Percent of Taxes Exempted|
|One or two person household|
|Three person household|
|Four person household|
If your income is within the limit and your assets are more $340,000 but less than $540,000 you may qualify for a deferral only.
If your exemption does not cover the whole tax, you may defer (delay) payment of the balance without penalty or interest until the property changes ownership.
Tax relief for the current year is based on asset value (excluding the home you live in) as of December 31 of the previous year. Verification of all assets is required. This includes the assets of all owners and of all relatives living in the home as of December 31. (Or, if purchased this year, includes the assets as of December 31 of all owners and all relatives living in the home as of the date of purchase.)
- Provide the following:
- Statements from all financial institutions for December of last year.
- Proof of assessed value (as of December of last year) of all other property owned and proof of the mortgage balance for other property owned as of December of last year.
- Only the life tenant and any owners who live in the home need to qualify.
Maintaining Your Eligibility
- A full review application will be completed at least every three years.
- In other years you may only be required to complete a short review form.
- The appropriate forms are sent each January to those who received tax relief the previous year.