Tax Relief for the Elderly or Permanently Disabled
Tax Relief for the Elderly and Disabled
The Office of the Commissioner of the Revenue is responsible for administering a program for tax relief on real estate (and mobile homes) for eligible elderly and disabled residents of Prince George County. You may be eligible if you meet certain criteria.
- You are 65 years or older or totally and permanently disabled as of December 31st preceding the year of your application.
- Your total household income is less than $45,000.
- Income $0-$28,000 qualifies for 100% tax relief
- Income $28,001-$45,000 qualifies for 50% tax relief
- Your assets, excluding your home, do not exceed $120,000.
Mobile home applicants must file by February 15th.
Real estate applicants must file no later than August 1st.
Definition of Permanently and Totally Disabled
A person is permanently and totally disabled if he is found by the Commissioner to be unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment or deformity, which can be expected to result in death or can be expected to last for the duration of such person’s life.
Any person permanently and totally disabled MUST attach to his application a certification by the Social Security Administration, the Veterans Administration, or the Railroad Retirement Board. If such person is not eligible for certification by any of these agencies, attach sworn affidavits by two medical doctors licensed to practice medicine in the Commonwealth, to the effect that such person is permanently and totally disabled, the nature of the disability, and the date the person became disabled.