Senior & Disabled Tax Relief Programs
City Council has appointed the Commissioner of the Revenue as the administrator of several tax relief programs for elderly and disabled citizens.
City Council has appointed the Commissioner of the Revenue as the administrator of several tax relief programs for elderly and disabled citizens. Qualified senior citizens and persons with disabilities are encouraged to apply. Please select the links below to determine eligibility requirements and find contact information for a particular program.
Applications for real estate tax exemption are taken in the office of the Commissioner of the Revenue, Municipal Center, Building 1, by appointment only from Feb. 1 through June 30. To qualify, individuals must meet income and net worth limitations.
The percentage of tax exemption varies based on income level.
Basic Requirements to Qualify
- Senior citizens must be at least 65 years of age.
- Totally disabled individuals must be totally AND permanently disabled - there is NO age limit - $10,000 income exclusion allowed.
- Must reside in the Virginia Beach home or a convalescent facility.
Tax Exemption/Freeze
- Annual household income must not exceed $78,408 for tax exemption.
- Annual household income must not exceed $102,305 for the freeze.
- Total assets must not exceed $350,000 (not including the value of the home, and up to 10 acres of land).
Applications for personal property vehicle tax relief are accepted in the office of the Commissioner of Revenue, Municipal Center, Building 1, by appointment from Feb. 1 through June 30. Individuals must meet income and net worth limitations to qualify.
The tax relief is available to taxpayers qualified under provisions of the Code of Virginia, Title 58.1.3506 et. seq., and Virginia Beach city ordinance. Qualified elderly or disabled individuals may receive a reduction of the personal property tax on one vehicle. These provisions are as follows:
- The owner or spouse was age 65 by Dec. 31 of the previous year.
OR
- The owner or spouse was permanently and totally disabled by Dec. 31 of the previous year.
AND
- Combined (husband and wife) gross annual income (including Social Security) may not exceed $29,500.
- Combined (husband and wife) net worth may not exceed $70,000 (excluding principal residence and the land, not exceeding one acre, upon which it is situated).
Each qualified applicant will receive a reduced tax rate of ONE-MILLIONTH OF ONE CENT ($0.000001) per hundred dollars of assessed value on one vehicle owned and used primarily by or for the applicant.
Please contact the Taxpayer Assistance Division with questions or clarification of application instructions.
Applications for mobile home tax relief are taken in the office of the Commissioner of the Revenue, Municipal Center, Building 1, by appointment from Feb. 1 until June 30. Individuals must meet income and net worth limitations to qualify.
The tax relief is available to taxpayers qualified under the provisions of the Code of Virginia, Title 58.1-3210 through 3218 and city ordinance. Qualified individuals may either receive a tax exemption ranging from 20% to 100% or a tax freeze at a particular dollar amount as determined by the commissioner's office. The provisions are as follows:
- The owner or spouse was age 65 by June 30 of the current year.
OR
- The owner or spouse was permanently disabled by June 30 of the current year.
AND
- Gross annual income cannot exceed $78,408 for tax exemptions or $102,305 for the tax freeze.
ADDITIONALLY
- The applicant's and the spouse's gross income are included.
- The income of any relative living in the mobile home is included, however, the first $10,000 of their income is not included in the calculation of gross annual income.
- The applicant's net worth may not exceed $350,000.
The qualified person must be the owner of the mobile home and the mobile home must be the sole dwelling of the qualified person. A mobile home jointly held by husband and wife with no other joint owners may qualify for tax relief if either person is 65 years of age or older or is permanently and totally disabled.
A qualified person residing in a hospital, nursing home, convalescent home, or another facility for physical or mental care for extended periods of time is not disqualified from tax relief as long as the mobile home is not used by or leased to others for consideration.
Please contact the Taxpayer Assistance Division with questions or clarification of application instructions.