Real Estate Tax Relief for the Elderly, Disabled and Disabled Veterans

The Charles City County Commissioner of the Revenue administers a real estate tax relief program for older adults age 65 and older, people with total and permanent disability and who meet the income and asset guidelines. The Tax Relief for the Elderly and Disabled is authorized under the Code of Virginia §58.1-3210. The Elderly and Disabled Tax Relief application and instructions are available on the website.

Real estate tax relief is also provided to veterans with 100 percent, service-connected disabilities with no income or asset requirements. The Commissioner of the Revenue administers the program. The Veterans with Disabilities Tax Exemption application is available on the website.

Veterans rated by the U.S. Department of Veterans Affairs (VA) as having a 100 percent, permanent and total, service-connected disability or who have a service-connected individual unemployable disability rating are exempt from paying real estate taxes on their primary residence. The exemption is based on the veteran’s disability rating rather than the level of compensation. The exemption includes property held jointly by spouses and applies to the residence and up to one acre of land.

The surviving spouse of an eligible veteran may also receive the real estate tax exemption if the veteran died on or after January 1, 2011. The spouse will lose the exemption if he or she remarries or does not occupy the property as his or her primary residence.