City of Manassas Tax Relief for the Elderly and Disabled

The City of Manassas relieves taxes of an owner who is 65 or older, or permanently and totally disabled on December 31 of the preceding year, and owns and occupies the dwelling as sole residence. The FY27 Real Estate/2026 Personal Property application - due July 1, 2026, notarized, to Laura McCauley at the Commissioner of the Revenue - covers the FY27 real estate taxes due December 5, 2026 and June 5, 2027 and the 2026 personal property taxes due October 5, and must be renewed every year. It asks for the 2025 federal return with all schedules for each person who filed, or all W-2s and 1099s, the December 2025 financial and bank statements, and the tax assessment and mortgage statement for any other real estate. Income and worth. The application's bands: real estate relief is 100% of the tax with gross income of $0 to $39,350, "up to $3,400" from $39,351 to $60,000, and nothing over $60,000; personal property relief is 100% with income to $60,000. The first $10,000 of income earned by a relative living in the household other than the owner or spouse is excluded. Net combined financial worth of the applicant and spouse cannot exceed $340,000, excluding the residence and up to one acre. The code's fuller scale. Section 110-82 keys the relief to section 110-52, which sets a sliding scale against the "base" - the HUD extremely low income limit for a family of two: 100% up to the base and to $56,150 (capped at $3,400), then 25% up to $850, 15% up to $510, 10% up to $340, and nothing over $81,419, with the first $10,000 of each relative's income excluded and the first $7,500 of an owner's own permanent-disability compensation excluded. The application's narrower bands do not reach the code's 25%, 15% and 10% tiers; a veteran with income between $60,000 and $81,419 should ask the Commissioner's office which schedule applies and cite sections 110-52 and 110-82. Disability is certified by the Social Security Administration, the Veterans Administration, the Railroad Retirement Board, or two doctors' affidavits, one based on a physical examination. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.