Amherst County Real Estate Tax Relief for the Elderly and Disabled

Sections 14-39(A) and 14-40 of the county code exempt the dwelling and up to one acre of an owner who is elderly or permanently and totally disabled and occupies it as the sole dwelling. The income test is $50,000 - or the greater of $50,000 and the HUD limit for the household - with the first $6,500 of each non-spouse relative's income excluded and the full income of a qualifying live-in caregiver excluded where the owner's health requires it. Net combined financial worth may not exceed $150,000, excluding the dwelling and one acre. Section 14-40(B) sets the relief on a sliding scale by income and net worth: 100% at income $0 to $20,000 and worth $0 to $110,000, stepping down in five-point bands to 5% at income $40,001 to $50,000 and worth $140,001 to $150,000, and nothing at a net worth above $150,000. "The maximum amount of relief granted under this division shall be six hundred dollars ($600.00)." The claimant reports changes that render the claimant ineligible, which nullify the exemption for the current and following year; the affidavit is filed between January 15 and March 31 of each taxable year. A disabled owner under 65 certifies through the Veterans Administration, the Social Security Administration or the Railroad Retirement Board, or with two doctors' sworn affidavits, one based on a physical examination. The county's service page states the same limits ($50,000 income, $150,000 net worth) and the same January 15 to March 31 window. The section was last amended by Ordinance 2011-0003 on April 19, 2011. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.