New Kent County Real Estate Tax Relief for the Elderly and Disabled

Section 66-82 of the county code grants the exemption to a person at least 65, or permanently and totally disabled, whose income and financial worth qualify. The income test is $35,000 for the owners, with total combined income of owners and relatives in the dwelling not over $50,000 - or the greater of $50,000 and the HUD metropolitan-area limit for the household - after excluding the first $10,000 of each non-spouse relative's income, $10,000 of income for a permanently disabled owner, and the income of a qualifying caretaker. Net combined financial worth may not exceed $150,000, excluding the dwelling, up to ten surrounding acres, and home furnishings. The exemption is tiered by income: $1,600 from $0 to $15,000; $1,300 from $15,000.01 to $25,000; $1,000 from $25,000.01 to $35,000; and $500 from $35,000.01 to $50,000. The section was last amended by Ordinance O-38-21 on December 13, 2021. The Commissioner's page describes the program as "up to $1,600 in exemption" and gave May 1, 2026 as the application deadline for the year; the county's application is the "2025 Real Estate Tax Relief Elderly or Permanently Disabled" form. The code's deferral article (sections 66-111 through 66-118) lets a qualifying owner defer taxes instead, on older limits of its own: gross combined income not over $15,000 and net combined financial worth not over $50,000, excluding the dwelling and one acre, with deferred taxes a lien paid at sale or from the estate. A change in status that exceeds the limits nullifies the relief for the current and following year (section 66-86). It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.