Dinwiddie County Real Estate and Personal Property Tax Relief for the Elderly and Disabled

Real estate. Article III of chapter 19 (sections 19-36 through 19-45) exempts the real estate taxes of an owner at least 65, or permanently and totally disabled, whose title is held on January 1 and whose dwelling is the sole residence. Section 19-39 sets net combined financial worth at $150,000, excluding the dwelling and up to five acres. The income limit in the codified text still prints the bracketed placeholder "$[45,000.00/50,000.00]" left by the codifiers - the last amendment (Ordinance A-24-4 of November 19, 2024, effective January 25, 2025) evidently raised it, but the published section never resolved the choice - while the Commissioner's page states the working rule: total income including tax-exempt income of all residents of the dwelling cannot exceed $50,000, with the first $5,000 of income of each relative other than a spouse excluded, and a caregiver exclusion per section 58.1-3211. Where the exemption is granted it is 100 percent (section 19-43). Applications are filed between February 1 and April 1 each year, with first-time filers accepted through December 31; the applicant brings income and asset verification including the first page of the prior year's federal return and a December bank statement. Personal property. Article XIII (sections 19-157 through 19-165) relieves "that portion of a person's personal property tax and license fee attributable to one vehicle" for an applicant whose total combined income does not exceed $30,000 - the first $7,500 of each relative other than a spouse excluded - and whose net combined financial worth does not exceed $75,000, excluding the principal residence and one acre (section 19-160). The amount is fixed by section 19-163 at the exemption allowed in section 19-160(1). The county's page adds that the exemption covers the vehicle license fee for the year. A disabled owner under 65 certifies through the Social Security Administration, the Department of Veterans Affairs or the Railroad Retirement Board, or two doctors' affidavits, one based on a physical examination (sections 19-40 and 19-161). A change in status that exceeds the limits nullifies the relief (sections 19-44 and 19-164). It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.