Colonial Heights Real Estate Tax Relief for the Elderly and Disabled

City Code 258-16, administered by the Commissioner of the Revenue, exempts the dwelling of an owner who is 65 or older on January 1 or permanently and totally disabled on that date, occupied as the sole dwelling. The 2026 application states the tests: total combined income of the owner and all others in the dwelling not over $44,000, counting all income from all sources with income over $4,000 of each relative living in the dwelling included in the total; and total combined net financial worth of the owners not over $100,000, excluding the dwelling and land not exceeding one acre. The exemption is granted on a sliding scale by income: 100% at $25,080 or less; 90% from $25,081 to $27,060; 80% to $29,040; 70% to $31,020; 60% to $33,000; 50% to $34,980; 40% to $36,960; 30% to $38,940; 20% to $40,920; and 10% from $40,921 to $44,000. "The maximum tax exemption in any one tax year is one thousand, six hundred dollars ($1,600)" - tax above that is billed and owed even at the 100% level. The application is filed between January 1 and March 31 of the taxable year and granted annually on a new application with supporting documents; an applicant who files a federal income tax return provides a copy to the office by May 1. A disabled owner under 65 brings a social security certificate of award or a notarized statement from two licensed doctors. Changes in status exceeding the limits nullify the exemption for the current and following year, with a prorated exemption where ownership passes to a spouse under 65 by death. The form notes changes to 258-16 effective December 14, 2021. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.