Shenandoah County Real Estate Tax Relief or Deferral for Permanent and Total Disability

Article V of Chapter 146 of the Shenandoah County Code relieves real estate tax on the dwelling and up to one acre of an owner who is 65 or older or permanently and totally disabled. Combined income of the owners and relatives living in the home cannot exceed $40,000, with the first $7,000 of each relative other than a spouse left out, and net worth cannot exceed $150,000, excluding the home and up to five acres and household furnishings. The relief turns on income alone: 100% up to $30,000, then 80%, 60%, 40%, and 20% in $2,500 steps to $40,000, never more than $1,500 a year. The Commissioner's page prints that cap as "one thousand dollars ($1500)"; section 146-22 says $1,500. An owner can choose a deferral instead: up to the whole tax is put off, and the deferred tax plus 8% a year is paid when the home is sold or within a year after the last qualifying owner dies. A disabled owner under 65 proves the disability as section 58.1-3213(D) of the Code of Virginia provides, which includes a certification from the Department of Veterans Affairs, the Social Security Administration, or the Railroad Retirement Board. File every year between January 1 and March 1 with the Commissioner of the Revenue. That is a month earlier than the April 1 default in section 58.1-3213(E), and the county code gives no late filing route. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.