Virginia Beach Tax Relief for Permanent and Total Disability

The Commissioner of the Revenue runs Virginia Beach's relief for residents who are 65 or older, or permanently and totally disabled at any age, under Division 3 of Article II of Chapter 35 of the City Code. Permanently and totally disabled means unable to engage in substantial gainful activity because of an impairment expected to last for life or end in death. A certification from Social Security, VA, or the Railroad Retirement Board is accepted. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use this program. The detail that matters most for a disabled veteran is section 35-64.1(b). In calculating income the Commissioner does not include "disability payments from a governmental entity or agency". VA disability compensation is left out of the income test entirely. A totally disabled owner also excludes the first $10,000 of other income. For real estate, the Commissioner's page gives the current limits as household income of $87,419 for an exemption and $114,062 for a freeze of the tax at the amount first qualified, with total assets of $350,000 excluding the home and up to 10 acres. The share exempted steps down as income rises. The City Code on Municode still prints the prior limits, $82,830 and $108,075, with bands from 100% down to 20%, so it is behind the ordinance the Commissioner applies. Applications are taken by appointment from February 1 through June 30. For one vehicle, a permanently and totally disabled owner or spouse with combined gross income of $29,500 or less and net worth of $70,000 or less, excluding the home and up to one acre, gets a rate of one-millionth of one cent per $100.