Fluvanna County Real Estate Tax Relief for the Elderly and Disabled

Article 3 of Chapter 20 of the Fluvanna County Code relieves real estate tax on the dwelling of an owner who is 65 or older as of December 31 of the preceding year, or permanently and totally disabled. Title must be held as of January 1 of the taxable year and the dwelling must be the claimant's sole dwelling. Gross combined income cannot exceed $50,000, with the first $12,500 of each relative other than a spouse excluded, and caregivers' income not counted. Net combined financial worth cannot exceed $160,000, excluding the fair market value of the dwelling, the household furnishings in it, and land not exceeding five acres. The schedule in section 20-3-5 crosses income bands ($0-$12,500; $12,501-$25,000; $25,000-$37,500; $37,500-$50,000) with net worth bands ($0-$40,000; $40,001-$80,000; $80,001-$120,000; $120,001-$160,000): relief runs 100%, 75%, 50% and 25% in the lowest income band, down to 25%, 15%, 10% and 5% in the highest. A change in status during the year that exceeds the limits nullifies the relief for that year and the next (section 20-3-6). Filing. File annually between January 1 and March 31 with the Commissioner of the Revenue, by email, in person or by mail, with proof of all household income - Social Security statements, W-2s, bank statements, retirement accounts - and, for a disabled owner under 65, the disability certification. The county's page states the figures the code carries and points to section 20-3. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.