City of Petersburg Real Estate Tax Relief for Permanent and Total Disability

Division 3 of Article III of Chapter 106 of the Petersburg City Code exempts real estate and manufactured home tax for an owner who is 65 or older or permanently and totally disabled on June 30 of the year before, and who holds title on July 1. City Council amended it on March 17, 2026 (Ordinance 2026-015), effective July 1, 2026. As codified, gross combined income cannot exceed $50,000, with the first $6,000 of each relative other than a spouse left out, and net worth of the owner, spouse, and relatives living in the home cannot exceed $80,000, excluding the home and up to one acre. The relief is 100% when income is up to $30,000 and 50% when it is $35,001 to $50,000, never more than $1,700 a year. Section 106-112 as codified says nothing about income from $30,001 to $35,000, so an owner in that band should ask the Commissioner which rate applies. The March 17 minutes also record the Commissioner asking Council for an income limit of $55,000, while the March 3 minutes and the codified text say $50,000; the code is followed here. File every year between January 1 and May 1 with the Commissioner of the Revenue. A disabled owner under 65 attaches a certification of permanent and total disability. Section 106-111(b) names "the state department of veterans affairs"; section 58.1-3213(D) of the Code of Virginia means the U.S. Department of Veterans Affairs, whose certification a disabled veteran can file. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.