Homeowners and renters are missing out on millions of dollars in tax relief. Use the resources below to learn more.
Virginia
You may be eligible to receive money back
Virginia Program Overview
The Commonwealth of Virginia does not offer property tax relief programs. However, most Virginia cities, counties, and towns offer some form of personal property tax relief to homeowners age 65 and older, and to homeowners with disabilities. This relief may be in the form of a tax exemption, tax deferral, or both, and we provide an overview of these types of benefits below.
Property Tax-Aide also features three property tax relief programs for renters and homeowners in Fairfax County and the City of Fairfax.
Local governments have a definitive role as to which programs are available and the qualification for participation.
The information on this page is updated as new information becomes available by the relevant tax agencies.
Exemption for the Elderly
At the discretion of each city or county, elderly homeowners may be eligible for property tax exemptions. The program exempts a portion of the property taxes. In some localities, the percent of taxes that are exempted declines as income increases. In other localities, the exemption is for that portion of real estate taxes which represents the increase in real estate taxes from the year the taxpayer initially applied and qualified for the program.
Relief may also apply to the tax on the owner’s car, taxed as personal property.
Jurisdictions may also provide similar relief to homeowners with disabilities.
Relief may also apply to the tax on the owner’s car, taxed as personal property.
Jurisdictions may also provide similar relief to homeowners with disabilities.
Eligibility
- Each city or county establishes the qualifications for participation. All require that the property be used as primary residence and that the applicant be 65 or older.
- Additional qualifications may include income and asset limitations. Since each county sets its own limits, there is wide variation in the qualifications
Application Deadline
Applications must be submitted annually. There may be separate dates for submitting initial and renewal applications. Each jurisdiction sets the deadlines and how to apply.
Required Documentation
- Applications are available at the county real estate assessments office or local office of the commissioner of revenue.
- Supporting documentation for income, assets, and liabilities may be required.
- A copy of federal income tax return and supporting schedules must be included
- Proof of age including driver’s license, visa, or birth certificate is needed.
Additional Information & Resources
The Virginia Department of Taxation provides an interactive map to find the local office for property taxes. Some counties direct your inquiry to Tax Relief and Tax Exemptions or perhaps FAQs. NOTE: not all counties provide property tax exemption information through this website. https://www.tax.virginia.gov/property-tax-and-real-estate-tax-questions
In some localities, the local Department of Human Services may administer real estate tax relief program.
Real Estate Tax Deferral
Local jurisdictions may allow those over 65 or totally disabled who have property tax liability after the Real Estate Tax Relief to postpone all or a portion of the remaining taxes owed. The accumulated amount of deferred taxes shall be paid without penalty or interest within one year when the qualifying owner dies or immediately upon the sale of the property.
Eligibility
- Generally, the qualification for deferrals is the same as the Real Estate Tax Relief including ownership income and assets or net combined financial worth.
- Additional restrictions may be imposed as to the total taxes that can be deferred, based on the assessed value of the property.
Application Deadline
Applications must be submitted annually. There may be separate dates for submitting initial and renewal applications. Each jurisdiction sets the deadlines and how to apply.
Required Documentation
- Applications are available at the county real estate assessments office or local office of the commissioner of revenue.
- Supporting documentation for income, assets, and liabilities may be required.
- A copy of federal income tax return and supporting schedules must be included.
- Proof of age including driver’s license, visa, or birth certificate is needed.
Additional Information & Resources
The Virginia Department of Taxation provides an interactive map to find the local office for property taxes. Some counties direct your inquiry to Tax Relief and Tax Exemptions or perhaps FAQ. NOTE: not all counties provide property tax exemption information through this website. https://www.tax.virginia.gov/property-tax-and-real-estate-tax-questions
In some localities, the local Department of Human Services may administer real estate tax relief program.
Rent Relief for Seniors (Fairfax County and City of Fairfax)
Both Fairfax County and the City of Fairfax provide relief for elderly or disabled renters. For Fairfax County to be eligible, in addition to maximum income and assets, the applicant must pay more than 30% of their gross income towards their rent.
For City of Fairfax, the relief is 10% of annual rent paid up to $2,000.
For City of Fairfax, the relief is 10% of annual rent paid up to $2,000.
Eligibility
- For the County of Fairfax, the combined income from all sources may not exceed $22,000 and combined financial worth of applicant and their spouse may not exceed $75,000.
- For the City of Fairfax, total gross income must be less than $40,000 and total household net worth must be less $150,000.
Application Deadline
- For the County of Fairfax: Filed no later than May 1, 2024 for all returning applicants
- For the City of Fairfax: April 15.
City of Fairfax methods of submission:
- Mail – Submit your application and all supporting documentation to 10455 Armstrong Street, Room 312, Fairfax, VA 22030.
- Drop Off – You can drop off your application and supporting documents in the Treasurer’s Drop Box, located at the front of City Hall on Armstrong Street, by the flagpole.
- In-Person – You can submit your application in person by appointment only. Please call 703-359-2486 to schedule an appointment.
Required Documentation
For County of Fairfax
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Provide a complete copy of the lease. If receiving rental assistance from US Department of Housing and Urban Development or Fairfax County Department of Housing, provide HUD-50059 or Notice of Rent instead.
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To verify gross income, provide a complete copy of their Federal and State Income Tax Returns including all schedules. If not required to file Federal or State Return, provide documentation of income, including W-2 forms, 1099 forms, earned income, interest, dividends, capital gains, pensions and annuities, social security benefits.
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To verify cash value of assets, other than motor vehicles, complete account bank statements, financial account statement.
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If assets exceed $400,000, provide liabilities to reduce assets.
For City of Fairfax
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Rent receipts or cancelled checks for first and last months’ rent or letter from your apartment management stating rent amount you paid.
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Income source documents for combined household gross annual income
- Federal Income tax returns, including all schedules, if required to file
- W-2 forms, 1099 forms, earned income, interest, dividends, capital gains, pensions and annuities, social security benefits,
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Asset source documents To verify cash value of assets, other than motor vehicles, complete account bank statements, financial account statement.
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If assets exceed $150,000, provide liabilities to reduce assets
Additional Information & Resources
For more information (Fairfax County):
Tax Relief for Seniors and People with Disabilities Webpage
For questions (Fairfax County):
Email [email protected]
Call 703-222-8234
You may download an application for the Fairfax County Tax Relief for Renters program here or click the link under the “Your Resources” tab found on this page.
For more information (City of Fairfax)
Tax Relief & Rent Relief Programs Webpage
For questions (City of Fairfax)
Call Finance Department Rent Relief Program (703) 359-2486
You may download the City of Fairfax Rent Relief application here or click the link under the “Your Resources” tab found on this page.
Real Estate & Vehicle Tax Relief For Seniors And People With Disabilities
Real estate tax relief for seniors and people with disabilities is granted on an annual basis and a renewal application must be filed each year. To apply, the applicant must be a resident of Fairfax County and be at least 65 years of age or permanently and totally disabled.
Eligibility
Qualifications For Real Estate Tax Relief:
- Minimum Age or Disability: The applicant must be at least 65 years of age or permanently and totally disabled as of December 31, 2023. Applicants who turn 65 or become certified as permanently and totally disabled during calendar year 2024, may apply and receive relief on a prorated basis
- Eligibility: Tax relief is granted on the home and the land, not exceeding one acre, upon which that home is located. Relief is granted to a maximum limit of 125% of the mean assessed value of all residential properties in Fairfax County as of January 1st of the tax year
- Use/Occupancy: The property must be owned and occupied year-round except when the owner(s) temporarily reside(s) in a hospital or nursing home for physical or mental care. The dwelling may not be used or leased to others for consideration. (Tax relief shall be prorated based upon the last full month of eligibility).
- Ownership: Applicant must hold ownership in the property solely or jointly with their spouse, in a revocable inter vivos trust where the eligible applicant holds the power of revocation, or in an irrevocable trust where the eligible applicant possesses a life estate for their continuing right of use or support. If the ownership of the dwelling is not held solely by the applicant or jointly with the applicant's spouse, then the amount of the tax relief shall be in proportion to the applicant's ownership interest in the dwelling as that ownership interest may appear
- Total Combined Income: The total combined income cannot exceed $90,000. Total combined income is computed by adding all the prior year’s gross income received by the owner(s), the owner’s spouse, and all relatives of the owner(s) that resided in the home, irrespective of their financial contribution. Permanently and totally disabled applicants shall exclude the first $7,500 of their income. Other than the spouse, non-owning relatives residing in the dwelling shall exclude the first $6,500 of their income. Relatives who reside within the dwelling for the purposes of bona fide caregiving services to an owner may have their income excluded (a signed letter verifying this information from a licensed medical doctor in the State of Virginia, must be included). Permanently and totally disabled relatives must furnish the necessary disability documentation listed on page two of the application to have their disability income excluded.
- Net Combined Financial Worth: The net combined financial worth of the owner(s) and their spouse may not exceed $400,000, excluding the value of the home, its furnishings, and up to five acres of the land upon which the home is located, subject to the condition that said land cannot be subdivided.
Application Deadline
Application must be filed no later than May 1, 2024, for all returning applicants. If hardship conditions exist which, through no fault of the applicant, prohibit them from applying by the due date or you are filing for the first time, the due date may be extended to December 31, 2025. A letter of hardship with explanation of the late filing must be provided with all applications submitted after the May 1st deadline for returning applicants.
The application may be submitted by email, mail, fax, or in-person. A letter confirming receipt of your application will be mailed within three weeks of receipt. Please be aware that you must pay your taxes until you are officially notified by Fairfax County that you are no longer liable. Tax Relief is not available to the executor of an estate or heirs of an applicant.
Required Documentation
Common items that must be supplied along with the application are:
- Federal and State Income Tax Returns including all schedules
- Complete account balance statements as of December 31st for each financial institution
- A copy of the divorce decree and marital separation agreement (if not supplied before)
- A complete copy of the trust (if not supplied before and applicable to the applicant)
First-time applicants applying as permanently and totally disabled and any relative(s) residing in the dwelling who is permanently and totally disabled, must provide certification and the date the disability began from one of the sources listed below:
- Veterans Administration or Railroad Retirement Board.
- Certification by the Social Security Administration, which states the date the applicant or relatives were deemed disabled (SSA Notice of Award).
- Affidavit signed by two separate doctors who are either licensed to practice medicine in Virginia or are military officers on active duty who practice medicine with the United States Armed Forces. The affidavit forms are provided by the Tax Relief Office upon request.
Additional Information & Resources
For more information:
Tax Relief for Seniors and People with Disabilities Webpage
For questions:
Email [email protected]
Call 703-222-8234
You may download an application here or click the link under the “Your Resources” tab found on this page.
Your Resources
Property Tax-Aide has independently selected the property tax relief programs featured on this website that we think are the most relevant and beneficial to older adults. It is not an exhaustive list of all property tax relief programs available in each state. Please consult your local tax agency for a comprehensive listing of property tax relief programs in your area.