[Adopted 5-9-1988 (Ch. 11, Art. IV, of the 1980 Code)]
For the purpose of this article, the following
words and phrases shall have the meanings respectively ascribed to
them by this section:
A sworn statement in writing and properly notarized.
Page County, Virginia.
The County Board of Supervisors of Page County, Virginia,
or any of its duly authorized deputies or agents.
The full-time residence of the person or persons claiming
exemption.
Qualified property owners of Page County, Virginia, who are
not less than 65 years of age or qualified property owners of Page
County who are totally disabled according to the criteria set forth
in § 58.1-3213 of the Code of Virginia, as amended, and
§ 58.1-3217 of the Code of Virginia, as amended. Persons
qualifying for an "exemption" are deemed to be bearing an extraordinary
tax burden in relation to their income and financial worth.
Real property and mobile homes as defined in the Uniform
Statewide Building Code, Code of Virginia § 36-97 et seq.
[Amended 12-12-1994]
The calendar year from January 1 until December 31 for which
exemption is claimed.
Tax exemption is provided for qualified property
owners who are not less than 65 years of age or are totally disabled
and who are eligible according to the terms of this article.
The exemption shall be administered by the Commissioner
of Revenue of the County according to the provisions of this article.
The Commissioner of Revenue of the County is hereby authorized to
prescribe, adopt and enforce rules and regulations in conformance
with the provisions of this article, including the requirement of
answers under oath, as may reasonably be necessary to determine qualifications
for exemption as specified by this article. The Commissioner of Revenue
of the County may require the production of certified tax returns
and appraisal reports to establish income or financial worth.
Exemption shall be granted to persons subject
to the following provisions:
A.
The title to the property for which exemption is claimed
is held or partially held on January 1 through December 31 of the
taxable year by the person or persons claiming exemption.
B.
The owner occupying the dwelling and owning title
or partial title to such real estate or mobile home is 65 years old
or older or totally disabled on December 31 of the year immediately
preceding the taxable year.
C.
The total combined income received from all sources
during the preceding calendar year by owners of the dwelling who use
it as their principal residence and owners' relatives who live in
the dwelling shall not exceed the median household income for Page
County, according to the most recent U.S. Census Bureau report. For
purposes of this article, this figure shall be referred to as "median
household income." The first $5,500 of income of any relative who
is not the spouse of an owner and who lives in the dwelling shall
be excluded from determining the median household income; provided,
however, that if such relative can establish to the Commissioner of
the Revenue by clear and convincing evidence that they began living
in the dwelling for the sole purpose of providing care for the tax
relief applicant, then such relative's total income shall be excluded
from the calculation of the tax relief applicant's median household
income.
[Amended 5-10-1993; 7-11-2000; 12-9-2003; 12-19-2006; 12-4-2023]
D.
The net combined financial worth, including equitable
interests, as of December 31 of the immediately preceding calendar
year, of the owners and of the spouse of any owner, excluding the
value of the dwelling and the land, not exceeding one acre, upon which
it is situated, shall not exceed $114,000. A dwelling jointly held
by a husband and wife may qualify if either spouse if 65 or over or
if either spouse is permanently and totally disabled. Such qualification
shall continue if the qualifying spouse dies, leaving surviving a
spouse who does not meet the age or disability requirements, conditional
upon the surviving spouse complying with all other requirements of
this article.
[Amended 5-10-1993; 7-11-2000; 12-9-2003; 12-19-2006]
A.
The fact that persons who are otherwise qualified
for tax exemption pursuant to the terms of this article are residing
in hospitals, nursing homes, convalescent homes or other facilities
for physical or mental care for extended periods of time shall not
be construed to mean that the real estate or mobile home for which
tax exemption or deferral is sought does not continue to be the sole
dwelling of such persons during such extended periods of other residence
so long as such real estate or mobile home is not used by or leased
by others for consideration.
B.
If a person qualifies for an exemption or deferral
under this article, and if the person can prove by clear and convincing
evidence that the person's physical or mental health has deteriorated
to the point that the only alternative to permanently residing in
a hospital, nursing home, convalescent home or other facility for
physical or mental care is to have a relative move in and provide
care for the person, and if a relative does then move in for that
purpose, then none of the income of the relative or of the relative's
spouse shall be counted towards the income limit, provided the owner
of the residence has not transferred assets in excess of $5,000 without
adequate consideration within a three-year period prior to or after
the relative moves into such residence.
[Added 12-9-2003[1]]
[1]
Editor's Note: This ordinance provided that
it shall take effect 1-1-2004.
A.
Annually after the first day of January and not later
than April 1 of the taxable year, the person or persons claiming an
exemption must file an affidavit with the Commissioner of Revenue
of the County, stating the names of the related persons occupying
the dwelling for which exemption is claimed, their gross combined
income and their total combined net worth.
[Amended 12-9-1997]
B.
If after audit and investigation the Commissioner
of Revenue of the County determines that the person or persons are
qualified for exemption, he shall so certify to the Treasurer of Page
County, who shall deduct the amount of the exemption from the claimant's
tax liability.
[Amended 10-12-1999]
Changes in respect to income, financial worth,
ownership of property or other factors occurring during the taxable
year for which the affidavit is filed and having the effect of exceeding
or violating the limitation and conditions provided in this article
shall nullify any relief of tax liability for the remainder of the
then-current taxable year and the taxable year immediately following.
[Amended 10-12-1999]
A.
Any person or persons falsely claiming an exemption
shall be guilty of a misdemeanor and, upon conviction thereof, shall
be fined not less than $100 nor more than $500 for each offense.
B.
Any person failing to pay within 30 days of assessment
the tax due shall be liable for an additional penalty equal to 10%
of the tax.
[Amended 5-10-1993; 7-11-2000; 12-9-2003]
A.
For qualified persons, the amount of exemption of
tax shall be determined by the following table:
[Amended 12-19-2006; 12-4-2023]
|
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%
|
B.
The difference between the original tax and the figure
arrived at will be due the County as the assessed property tax for
that year.
