Louisa County Real Estate Tax Relief for Permanent and Total Disability

Article II of Chapter 70 of the Louisa County Code relieves real estate tax on the dwelling and up to ten acres of an owner who is 65 or older or permanently and totally disabled. Net worth cannot exceed $200,000, excluding the home, ten acres, furnishings, and appliances. From household income, $6,500 of each relative other than a spouse and $7,500 of a disabled owner's own income are left out. Relief comes from a table of income and net worth in section 70-35, never more than $3,000 a year: 100% with income up to $19,800 and net worth up to $70,000, falling to 45% at $44,001 to $55,000 of income and $150,001 to $200,000 of net worth. Ordinance 2026-12, adopted on May 4, 2026, raised the income tiers by 10%, taking the top from $50,000 to $55,000. Section 70-33(a)(4), which sets the eligibility limit, was not amended and still reads "the greater of $50,000.00 or" the federal housing assistance limit for the area, so an applicant with income between $50,000 and $55,000 is inside the table but may be told otherwise; the Board's minutes record the intent to admit that band. A disabled owner under 65 attaches a certification from the Social Security Administration, the Department of Veterans Affairs, or the Railroad Retirement Board, or two doctors' affidavits. File every year with the Commissioner of the Revenue between January 1 and May 1 (staff told the Board the 2026 deadline would move to June 1); late filing can be allowed for a first-time applicant or a hardship. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.