Botetourt County Real Estate Tax Relief for the Elderly and Disabled

Botetourt County relieves 90% to 40% of real estate tax, capped at $1,000 a year, on the dwelling and up to two acres of an owner who is 65 or older or permanently and totally disabled, with income up to $70,000 and net worth up to $225,000. The first $8,500 of a disabled owner’s own income is left out.

Also called: tax relief, property tax, elderly and disabled, income limit, net worth, May 1.

For: Veteran or service member.

Where it applies

Written for the jurisdictions listed here.

Botetourt County, VACounty

Sections 23-46 to 23-54 of the Botetourt County Code relieve real estate tax on the qualifying dwelling and land not exceeding two acres of an owner who is 65 or older or permanently and totally disabled - unable to engage in any substantial gainful activity by reason of a medically determinable impairment expected to result in death or to last for life (section 23-46, following section 58.1-3217 of the Code of Virginia). Title must be held on January 1 in fee simple, as life tenant, in a revocable trust the eligible person can revoke, or in an irrevocable trust carrying a life estate or continuing right of use or support, and the dwelling must be the sole dwelling of the eligible person (section 23-49). Income and worth. Total combined income from all sources of the owners and their relatives living in the dwelling cannot exceed $70,000, with the first $8,500 of each relative other than a spouse left out - and, unlike many localities, the first $8,500 of a disabled owner's own income left out too. Net combined financial worth, including equitable interests, excluding the dwelling and up to two acres, cannot exceed $225,000. The Commissioner of the Revenue administers the program, may require answers under oath, and may demand certified tax returns and appraisal reports (section 23-48). Relief runs on the table in section 23-52: 90% of the tax when income is $27,500 or less, 70% at $27,501 to $35,000, 50% at $35,001 to $42,500 and 40% at $42,501 to $70,000, never more than $1,000 a year. The limits were last raised by an ordinance adopted June 25, 2024. The county's Real Estate page asks for applications annually by May 1. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it. A disabled owner under 65 proves the disability as section 58.1-3213(D) of the Code of Virginia allows, which includes a certification from the Department of Veterans Affairs, the Social Security Administration or the Railroad Retirement Board.

Thresholds

Thresholds for Botetourt County Real Estate Tax Relief for the Elderly and Disabled
Gate	Rule
Age 65 or permanently and totally disabled	The owner is 65 or older, or permanently and totally disabled as section 23-46 defines it. A VA rating alone is not the test.
Income and net worth	Income up to $70,000 (the first $8,500 of each relative, and of a disabled owner, excluded) and net worth up to $225,000 excluding the dwelling and up to two acres. Relief is 90% to 40% by the income table, capped at $1,000 a year.

Sources

Updated

Last updated 2026-10-05.

Request an update

Out of date, a broken link, or something else wrong? Say what you found, and an editor checks it against the official source.

Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.