Wythe County Real Estate Tax Relief for the Elderly and Disabled

Division 3 of article VIII of chapter 34 of the county code (Ordinance No. 2022-04, October 11, 2022) sets the program. The exemption runs to the qualifying dwelling and land not exceeding one acre, for a head of household 65 or older or permanently and totally disabled on December 31 of the preceding year whose title is held or partially held on January 1. Gross combined income may not exceed $35,000, with the first $6,000 of each relative other than a spouse excluded; total combined financial worth may not exceed $100,000 excluding the dwelling and one acre (section 34-294). Section 34-296 fixes the amount: "relieved of that portion of real estate tax levied on the qualifying dwelling and land in an amount not to exceed $250.00". The affidavit is filed annually beginning February 1 and not later than April 30 with a copy of the previous year's federal income tax return, and an applicant under 65 attaches a certification by the Social Security Administration, the Veterans Administration or the Railroad Retirement Board, or two doctors' affidavits with one based on a physical examination (section 34-295). The Commissioner audits and certifies the exemption to the Treasurer, who deducts it from the real estate liability. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it. The Board referred a possible expansion of this relief to its Budget Committee on August 25, 2026 with no change adopted when read.