Commissioner-of-the-Revenue

Real estate and mobile homes tax relief

Tax relief programs are available to anyone 65 or older, or who is totally and permanently disabled, and who owns and lives in the home (including mobile homes) for which relief is applied. Tax relief ranges from 40 percent to 100 percent, depending on total household income. The eligibility criteria are as follows:

For senior citizens:
  • Must be 65 years of age or older on Dec. 31 of the year immediately preceding the taxable year. Must own and live in the home for which relief is applied (includes mobile homes).
  • Must have total household income that does not exceed $51,000, excluding the first $10,000 of income for any relative living in the home.
  • Total financial net worth, excluding the value of the home and one acre of land, must not exceed $150,000.
  • Repeat applicants must apply on or before March 1 annually.
  • First time applicants may apply before Dec. 31 (taxes still must be paid by the June 5 and Dec. 5 payment deadlines. If relief is granted retroactively, the taxpayer will receive a refund).

Download the tax relief for senior citizens application for first-time applicants, or the annual affidavit for refilers. Please make sure your application is complete! Attach proof of income and bank account records.

For those with disabilities:

  • Must be permanently and totally disabled.
  • Must submit certification of disability from the Social Security Administration, Department of Veterans Affairs, Railroad Retirement Board or an affidavit from two medical doctors.
  • Must own and live in the home for which relief is applied (includes mobile homes).
  • Must have total household income that does not exceed $51,000, excluding the first $10,000 of income for any relative living in the home.
  • Total financial net worth, excluding the value of the home and one acre of land, must not exceed $150,000.
  • Repeat applicants must apply on or before March 1 annually.
  • First time applicants may apply before Dec. 31 (taxes still must be paid by the June 5 and Dec. 5 payment deadlines. If relief is granted retroactively, the taxpayer will receive a refund).

Download the tax relief for disabled citizens application for first-time applicants, or the annual affidavit for refilers. Please make sure your application is complete! Attach proof of income and bank account records.

For disabled veterans:

  • You may qualify for veteran's real estate tax exemption if you meet all of the conditions below.
  • Real estate must be your principal place of residence.
  • Real estate must be owned & occupied by the disabled veteran or unremarried surviving spouse of a veteran whose death occurred after Jan. 1, 2011.
  • Disabled veteran must have a certification letter stating that they are 100% service connected permanently and totally disabled or 100%, by means of individual unemployability, service connected, permanently and totally disabled.
Exemption may be granted of 100% of the tax on real property, occupied as the principal place of residence of a disabled veteran holding title or partial title thereto. A surviving spouse of a veteran eligible for this exemption shall also qualify so long as the death of the veteran occurs on or after Jan. 1, 2011, the surviving spouse does not remarry and continues to occupy the real property as his/her principle place of residence. The exemption applies to the principal place of residence and up to one acre of land. Bills will be generated for land exceeding one acre and any improvements on the additional acreage.

First time filers may file anytime during the year.

Download the tax relief for disabled veterans application.

For surviving spouse of Armed Forces member who was killed in action:

  • You may qualify if you meet all of the conditions below.
  • The dwelling must be the principal place of residence of the un-remarried surviving spouse.
  • This exemption is given on the portion of the home that is assessed at or below the average assessed value of homes zoned as single family residential as of December 31st of the previous tax year. The 2017 average assessed value of single family homes is $150,549. If the value of a dwelling is in excess of the average assessed value then that portion that is in excess will not receive the exemption. For example: if a home is assessed for $200,000 the exemption will be given on $150,549 and the normal tax rate will be imposed on the remainder of $49,451.
  • The exemption is equal to the amount of tax due on the dwelling assessment up to $150,549 and up to one acre of land. The exemption may be a pro-rated exemption if the spouse is a partial owner.
  • Applications are accepted on a rolling basis. No revalidation is required. The surviving spouse must re-certify with a new application if the primary residence changes. The spouse must notify the Commissioner of the Revenue of any remarriage.
Exemption may be granted of up to 100% of the tax on real property, occupied as the principal place of residence of a surviving spouse of a member of the Armed Forces who was killed in action holding title or partial title thereto. The exemption applies to the principal place of residence and up to one acre of land. Bills will be generated for land exceeding one acre, any improvements other than the principal dwelling, and any assessment of the principal dwelling that exceeds $150,549.

First-time filers may file anytime during the year.

Download the tax relief for surviving spouse application.
 
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Montgomery County
Government Center
755 Roanoke St. Ste. 1A
Christiansburg, VA 24073

Phone: (540) 382-5710
Fax: (540) 381-6838
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Hours: Mon.-Fri.,
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