Warren County Real Estate Tax Relief for Permanent and Total Disability

Article VI of Chapter 160 of the Warren County Code relieves real estate tax on the dwelling and up to five acres of an owner who is 65 or older or permanently and totally disabled. Gross combined income cannot exceed $60,000, with the first $5,000 of each relative or other occupant who is not a spouse, tenant, or caregiver left out, and net worth cannot exceed $300,000, excluding the home and five acres. Relief turns on income alone: 100% up to $30,000, 75% to $40,000, 50% to $50,000, and 25% to $60,000, with no dollar cap. These limits took effect January 1, 2024. File between January 1 and April 1 with the Commissioner of the Revenue; a first-time applicant or a hardship case can file until December 31. After a full affidavit, the next two years need only a certification that nothing has changed. Disability proof. Section 160-15(B) accepts a certification from the Social Security Administration, the Department of Veterans Affairs, or the Railroad Retirement Board, or two doctors' affidavits, as section 58.1-3213(D) requires. The county's page asks for "a letter from your doctor" and "a letter from the Social Security Administration, Railroad Retirement, etc.", and does not name VA. A disabled veteran under 65 can file the VA certification in place of the Social Security letter. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.