Henrico County Real Estate Relief for Permanent and Total Disability (REAP and RECAP)

Henrico has two real estate relief programs for owners who are 65 or older, or permanently and totally disabled, as of December 31 of the prior year. A disabled applicant under 65 proves the disability with a Social Security award letter, a letter from the Railroad Retirement Board or the Department of Veterans Affairs, or affidavits from two Virginia physicians. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use these programs. The Real Estate Advantage Program (REAP) pays 100% of the real estate tax up to $3,200 a year. The county's program information, dated 2025, sets combined income at no more than $75,000 and net worth at no more than $500,000. The Real Estate Cap Program (RECAP) freezes the bill at the amount paid on entry, for income up to $125,000 and net worth up to $750,000. In both, net worth excludes the home and up to ten acres, and the first $10,000 of each relative's income, other than a spouse, is excluded. Henrico counts "income before deductions, subject to tax under federal income tax laws". VA disability compensation is not subject to federal income tax, so it does not count toward either limit. Every co-owner has to apply and qualify. Applications and yearly certifications are due April 1; first-time and hardship applicants have until December 31. A full application is repeated every fourth year.