Tax Relief
Qualifications For Tax Relief For the Elderly
- Applications must be filed annually between January 1 through April 1
- Must be 65 years old or older, or totally disabled on December 31 of the year preceding the taxable year
- Total combined income cannot exceed the median household income for Page County, according to the most recent U.S. Census Bureau report
- Total net worth cannot exceed $114,000
- This is not a deferred tax; survivors will not be penalized nor will they incur taxes for past years reduction(s)
Qualifications For Tax Relief For Veterans
Tax relief for 100% services connected, totally and permanently disabled veterans or surviving spouses.
- Disability of veteran must be 100% service-connected and permanent and total
- Real property must be owned by veteran or veteran and spouse only
- Mobile homes that are taxed as personal property rather than real property do not qualify for this tax relief
- Real property must be veteran's primary residence (proof, such as resident state tax return, may be requested)
- Spouse (if applicable) must also be identified
- Deceased veteran (if applicable) must have died on or after January 1, 2011
- Surviving spouse (if applicable) must not be remarried
- Surviving spouse (if applicable) must continue to reside in primary residence
Amount of Exemption
| Annual Income | Percent of Tax to be Exempted |
|---|---|
| $0 to 40% of median household income | 100% |
| 41% to 50% of median household income | 50% |
| 51% to 60% of median household income | 25% |
| 61% to 100% of median household income | 0% |
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Rebecca "Becky" Smith
Commissioner of the Revenue
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Commissioner of the Revenue
Physical Address
103 S Court Street
Suite C
Luray, VA 22835
Phone:
540-743-3840 (Business License, Income Tax, Meals & Lodging Tax, Personal Property)
540-743-4909 (Real Estate, Land Use, Tax Relief for the Elderly)Fax:
540-743-1263 (Main)
540-743-5012 (Real Estate)Hours:
Monday - Friday
9 a.m. - 5 p.m.