Halifax County Real Estate Tax Relief for the Elderly and Disabled

Article XIV of Chapter 20 of the Halifax County Code exempts the dwelling - including a manufactured home - owned and occupied as the sole dwelling of an owner who is elderly (65 or older as of December 31 of the prior year) or permanently and totally disabled. Total combined income of the owners and their relatives living in the dwelling cannot exceed $22,000, with the first $8,500 of each relative other than a spouse excluded - and none of a caregiving relative's income counted when the person's health requires the relative to move in and provide care (section 20-768). Net combined financial worth cannot exceed $60,000, excluding the value of the dwelling and up to one acre (section 20-768(4)). A change in circumstances that exceeds the limits nullifies the exemption for the current and following year (section 20-771(b)). Amount and filing. The county's "Tax Relief for the Elderly and Disabled" general-information sheet states that relief reduces the real estate tax on the home plus up to one acre, that any land beyond one acre is not eligible, that relief applies to the primary residence only, and that the maximum amount of relief "currently allowed by County Ordinance is $500". The applicant files annually with the Commissioner of the Revenue with financial statements, W-2s, bank statements and 1099s; the 2025 sheet set a February 28 deadline for that 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 (section 20-769(b)). The Treasurer must enclose a notice of the program in each real estate tax bill (section 20-772). It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.