Virginia Real Estate Tax Exemption or Deferral for the Elderly and Disabled for older homeowners

What this program is, in plain English

Virginia offers property tax relief to older homeowners through some combination of a homestead exemption, a senior freeze that locks the assessed value, a circuit breaker credit tied to income, and a deferral that postpones the bill until the home is sold. Virginia local governments (authorized under Va. Code § 58.1-3210) sets the rules, but almost all of these are filed with your county assessor or treasurer, not with the state. Deadlines are once a year and missing one usually costs you the whole year, so call the county assessor and ask which relief you qualify for and when the form is due. A deferral is a loan against the house, not a discount, so ask what interest is charged before you sign. State law authorizes Virginia cities and counties to exempt or defer real estate taxes for qualifying homeowners age 65 or older or permanently disabled who meet local income and asset limits; each locality sets its own limits and applications are filed with the local Commissioner of the Revenue.

Who qualifies

• You are 60 or older.
• Income limit: Not yet verified — call to confirm

What to have ready

• Photo ID showing the address of the home you live in
• Proof of age, such as a driver's license or birth certificate
• Last year's property tax bill
• Proof of income for everyone who owns or lives in the home
• The deed or proof that you own and occupy the home

How to apply

This program is run by Virginia local governments (authorized under Va. Code § 58.1-3210). Processing times vary by state.