Smyth County Tax Relief for the Elderly and Disabled (T.R.E.D.)

The county's Tax Relief for the Elderly and Disabled (T.R.E.D.) page, rewritten when the Commissioner expanded the program for 2025, sets the working rules: the applicant must own the home as of January 1 of the tax year and be 65 or older, or totally and permanently disabled with a certificate of disability; household income from all sources may not exceed $40,000; and net worth may not exceed $100,000, not counting the primary residence and up to one acre. The income count carries the county's own exemptions: all income of residents under 18, up to $12,000 for a resident aged 18 to 23 enrolled in two semesters of high school, technical school or college, and $1,500 for any other relative. The relief is "up to a $200.00 discount". The application period runs January 1 through December 5 of the tax year, "with a late application period up to December 15th upon approval of the Commissioner"; the applicant revalidates in years two and three and files a full application after the third year. The code mirrors the page - section 23-218 (as amended by Ordinance of February 13, 2025(2)) carries the $40,000 income limit and the same income exemptions, section 23-218(4) the $100,000 net worth, and section 23-220 the $200 maximum, "relieved of that portion of real estate tax levied on the qualifying dwelling and land in the amount not to exceed $200.00". It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.