Westmoreland County Real Estate Tax Relief for the Elderly and Disabled

Section 46-92 of the county code (as amended by the Ordinance of April 8, 2024(1)) sets the program. The dwelling must be the sole dwelling of someone at least 65, or permanently and totally disabled (an under-65 applicant meets the section 58.1-3506.5(D) requirements), with title held or partially held on January 1; a dwelling jointly held by husband and wife qualifies if either spouse qualifies. Total combined income may not exceed $30,000 - the first $3,000 of each non-spouse relative excluded, with a caregiver exclusion where a relative moves in to provide care - and net combined financial worth may not exceed $60,000 excluding the dwelling and up to one acre. The scale of exemptions: 100 percent of the tax where total combined income is under $21,000, 80 percent from $21,001 to $23,000, 60 percent from $23,001 to $25,000, and 40 percent from $25,001 to $30,000 - and "in no case shall the total annual exemption exceed $425.00". The affidavit is filed on or after February 1 but no later than April 1 of each year with certified tax returns to establish income and worth; a change exceeding the limits nullifies the exemption for the current and following year, and a false claim is punishable by a fine of up to $500. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.