Housing

Rockbridge County Real Estate Tax Relief for the Elderly and Disabled

Rockbridge exempts 80, 60, 40 or 20 percent of the real estate tax of an owner 65 or permanently and totally disabled whose income is at most the greater of $50,000 or the HUD limits, with net worth to $200,000 over two acres, on an application filed January 1 through April 1.

Also called: tax relief, property tax, elderly and disabled, income limit, net worth, HUD, two acres.

For: Veteran or service member.

Where it applies

Written for the jurisdictions listed here.

The county's Real Estate Tax Relief page and code sections 25-77 through 25-84 set the program. The dwelling or manufactured home must be owned by and occupied as the sole dwelling of someone at least 65 or permanently and totally disabled, with title held or partially held on January 1. Gross combined income "shall not exceed the greater of fifty thousand dollars ($50,000.00), or the income limits based upon family size... annually published by the Department of Housing and Urban Development" - with the first $10,000 of each non-qualifying relative's income excluded, the first $10,000 of a permanently disabled owner's income excluded, and a caregiver exclusion alongside - and total net financial worth may not exceed $200,000, excluding the dwelling and up to two acres and its furnishings. The exemption is a percentage of the tax by income: 80 percent at $18,000 or less, 60 percent from $18,001 to $28,000, 40 percent from $28,001 to $38,000 and 20 percent at $38,001 or greater. The application is filed between January 1 and April 1 of each year in the Commissioner's office, with under-65 applicants certifying through the Social Security Administration, the Department of Veterans Affairs or the Railroad Retirement Board, or two doctors' affidavits. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it. The same two-acre rule the county applies to veterans' exemptions runs through this relief.

Thresholds

Thresholds for Rockbridge County Real Estate Tax Relief for the Elderly and Disabled
GateRule
Age 65 or permanently and totally disabledThe owner is at least 65, or permanently and totally disabled with certification. A VA rating alone is not the test.
Income and net worthIncome at most the greater of $50,000 or the HUD family-size limits ($10,000 of each non-qualifying relative and of a permanently disabled owner excluded, caregiver exclusion) and net worth to $200,000 excluding the dwelling, its furnishings and up to two acres; exemption 80%, 60%, 40% or 20% by income band; application January 1 to April 1.

Sources

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.