Wise County Real Estate Tax Relief for the Elderly and Disabled

Article II of Chapter 19 of the Wise County Code exempts the dwelling of an owner who is 65 or older or permanently and totally disabled on December 31 of the preceding year, who has been a bona fide county resident for at least one year before filing, and whose title is held or partially held on January 1 (section 19-16). Total combined income of the owner and relatives living in the dwelling cannot exceed $32,000, with the first $4,000 of each relative's income other than a spouse excluded, and public assistance other than medical care listed as income. Total combined financial worth cannot exceed $75,000, including equitable interests and excluding the fair market value of the dwelling and up to one acre. Amount and filing. Section 19-21 sets the exemption at "the first two hundred dollars ($200.00) of the tax bill" - never more than $200 excused. The affidavit is filed annually after January 1 and not later than April 1, with first-time hardship cases up to May 15 and manufactured-home applicants by October 15 (section 19-19); every third year a new application showing incomes and net worth must be filed, per the affidavit form itself. A disabled owner under 65 certifies through the Social Security Administration, the Veterans Administration or the Railroad Retirement Board, or two doctors' affidavits, one based on a physical examination. A change in status that exceeds the limits nullifies the relief for the current and following year (section 19-22). The taxes fall due on the dual ticket May 31 and October 31. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.