[Amended 12-12-2018 by Ord. No. 2018-04; 12-13-2022 by Ord. No. 2022-09]
Pursuant to the authority granted by § 58.1-3210 of
the Code of Virginia 1950, as amended, certain elderly persons, as
well as totally disabled persons, who qualify under terms of this
article, may be granted exemption or deferral on a portion of their
real estate property taxes, as hereinafter provided.
For the purpose of this article, the following words and phrases
shall have the meanings respectively ascribed to them by this section:
The real estate tax exemption affidavit, which shall be a
written application and statement, sworn to by the applicant.
The Board of Supervisors of Shenandoah County, Virginia.
Shenandoah County, Virginia.
Deferral from the Shenandoah County and Sanitary Districts
real estate tax according to provisions of this article.
The sole residence of a person qualifying for tax exemption
under terms of this article. "Dwelling" shall not include nonresidential
buildings such as garages, storage sheds, barns, etc. The fact that
persons who are otherwise qualified by 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 for which tax exemption or
deferral is sought does not continue to be the sole dwelling of such
person during such extended periods of other residence, as long as
such real estate is not used by or leased to others for consideration.
Exemption from the Shenandoah County and Sanitary Districts
real estate tax according to the provisions of this article.
The dwelling, including manufactured homes as defined in
§ 36-85.3 of the Code of Virginia, and the land, not exceeding
one acre, on which it is situated. "Property" shall not include nonresidential
buildings such as garages, storage sheds, barns, etc.
Any taxpayer who reaches the age of 65 years of age or older
on or before December 31 of the year immediately preceding the taxable
year or who becomes permanently and totally disabled on or before
December 31 of the year immediately preceding the taxable year and
who is otherwise eligible for exemption or deferral under the terms
of this article.
Any person who is related to the qualified taxpayer through
either common ancestry, marriage, adoption or by any other means of
establishing relationship as recognized by Virginia law.
The calendar year, from January 1 through December 31, for
which exemption is claimed.
Title to real property as recorded in and ascertainable from
the records of the Clerk of the Circuit Court of Shenandoah County,
and shall not include leasehold estates.
Qualified taxpayers who meet the requirements for exemption
or deferral, and who submit a properly prepared and timely filed affidavit
to the County Commissioner of the Revenue, shall be exempted or receive
deferral from that amount of tax on their property as provided for
by this article. Said taxpayer may choose to receive either the exemption
or the deferral of real estate property taxes as provided by this
article.
Exemption or deferral shall be granted to qualified taxpayers
who submit properly prepared affidavits, provided that they meet the
following requirements:
A.
The title of the property for which exemption or deferral is claimed is held on January 1 of the taxable year by the qualified taxpayer claiming the exemption or deferral. A property jointly held by a married couple, with no other joint owners, may qualify if either spouse is a qualified taxpayer as defined in this article. Subject to the proration in §§ 146-22 and 146-23, a property jointly held by unmarried individuals may qualify if at least one of the individuals is a qualified taxpayer and the property is the sole dwelling of all joint owners.
B.
The total combined income during the immediately preceding calendar
year, from all sources, of the owners of the dwelling living therein
and of the owners' relatives living in the dwelling does not exceed
$40,000, provided that the first $7,000 of income of each relative,
other than the spouse of the owner or owners, who is living in the
dwelling shall not be included in such total.
C.
The net combined financial worth, including the present value of
all 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 five acres,
upon which it is situated shall not exceed $150,000, excluding household
furnishings.
D.
A qualified taxpayer who claims exemption or deferral due to being
permanently and totally disabled must submit proof that he/she is
unable to engage in any substantial gainful activity by reason of
being medically determined as having a physical or mental impairment
or deformity which can be expected to result in death or can be expected
to last for the duration of that person's life. Said proof shall be
submitted in such form and by such method as set forth in § 58.
l-3213D of the Code of Virginia of 1950, as amended.
Application for exemption or deferral shall be made to the County
Commissioner of the Revenue, on forms to be provided by that office,
after January 1 and not later than March 1 of the taxable year for
which exemption is sought. An affidavit must be submitted for each
year that an exemption or deferral is claimed. The Commissioner of
the Revenue may require an applicant to answer questions under oath
and may require the submission of such other evidence as will help
to certify that the applicant meets the requirements for exemption
or deferral.
A.
Qualified taxpayers who apply and meet the requirements of this article
shall be exempt from tax on their qualifying property; however, in
no case shall the tax amount exempted exceed $1,500. For the purpose
of this article, "qualifying property" shall mean a dwelling and up
to one acre of land on which it is situated. The amount of exemption
of real estate tax shall be determined by the following schedule:
|
Amount of Income
|
Percentage of Exemption
|
|---|---|
|
$0.01 to $30,000
|
100%
|
|
$30,001 to $32,500
|
80%
|
|
$32,501 to $35,000
|
60%
|
|
$35,001 to $37,500
|
40%
|
|
$37,501 to $40,000
|
20%
|
|
$40,001 and over
|
0%
|
B.
The amount of the exemption for a property jointly held by and which
is the sole dwelling of unmarried individuals, at least one of which
is a qualified taxpayer, shall be prorated in accordance with Virginia
Code § 58.1-321 1.1.
A.
Qualified taxpayers who choose the deferral of real estate property
taxes shall be relieved of real estate tax liability levied on the
property up to an amount equal to 100% of the liability, the amount
to be deferred to be elected by said taxpayers. The accumulated amount
of taxes deferred shall be paid without penalty, except that interest
of 8% per annum on the amount so deferred shall be paid to the Treasurer
of Shenandoah County by the vendor upon the sale of the property or
from the estate of the decedent within one year after the death of
the last owner thereof who qualified for tax deferral by the provisions
of this article. Such deferred real estate property taxes shall constitute
a lien upon said property as if they had been assessed without regard
to the deferral permitted by this article; provided, however, that
such liens shall, to the extent that they exceed in the aggregate
10% of the price for which such property may be sold, be inferior
to all other liens of record.
B.
The amount of the deferral for a property jointly held by and which
is the sole dwelling of unmarried individuals, at least one of which
is a qualified taxpayer, shall be prorated in accordance with Virginia
Code § 58.1-321 1.1.
The Commissioner of the Revenue shall certify to the County
Treasurer those persons who qualify and meet the requirements for
an exemption or deferral and the amount thereof. The Treasurer shall
deduct the amount of the exemption or deferral from the real estate
bills for that year of the persons so certified.
Any change 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 limitations and conditions provided herein shall nullify
any exemption for the then-current taxable year and the taxable year
immediately following.
Each calendar year, the Commissioner of the Revenue may increase the amount of total combined income (as set forth in § 146-20B of this article) and net combined financial worth (as set forth in § 146-20C of this article) by the overall average increase of the Consumer Price Index (CPI) for the immediately preceding calendar year as published by the United States government.
Any person or persons making a false statement or providing
false information in connection with the filing of a claim for an
exemption or deferral shall be guilty of a Class 1 misdemeanor.
This article shall become effective upon adoption and shall
apply to the taxable year of 1979 and each year thereafter.
