[Adopted 1-12-2006]
This article provides for the exemption from
taxation of real estate owned by and occupied as the sole dwelling
of a person or persons not less than 65 years of age, subject to the
restrictions and conditions as outlined herein.
This article is adopted pursuant to the authority
granted by § 58.1-3210 of the Code of Virginia, 1950, as
amended.
This article is titled "An Ordinance Governing
the Exemption of Taxes on Property of Certain Elderly and Disabled
Persons in the County of Northumberland, Virginia," and shall be known,
designated and cited as the "Tax Relief for the Elderly and Disabled
Ordinance."
For the purposes of this article, certain words
and terms used herein shall be interpreted or defined as follows:
The real estate tax exemption affidavit.
The Commissioner of the Revenue of Northumberland County,
Virginia, or his/her duly authorized deputies or agents.
Northumberland County, Virginia.
The full-time residence of the person or persons claiming
exemption.
Exemption from the real estate tax of the County according
to the provisions of this article.
Income from whatever sources derived, including but not limited
to Social Security payments, inheritances, gifts, gains from the sale
or exchange of assets, proceeds of insurance, welfare receipts, and
benefits under the Virginia Supplemental Retirement System.
The fair market value of all assets, tangible or intangible, legal or equitable, of the owner or owners, and the spouse of any owner, less the liabilities of such person or persons, but excluding the value of the dwelling and the land, as provided in § 132-48B(2). Such term includes, but is not limited to, the cash surrender value of any life insurance policy owned by such person or persons.
A person shall be deemed permanently and totally disabled
if he or she is so certified and is found by the Commissioner of the
Revenue to be unable to engage in any substantial gainful activity
by reason of any medically determined physical or mental impairment
or deformity which can by expected to result in death or can be expected
to last for the duration of such person's life.
Real property.
The calendar year, from January 1 until December 31, for
which exemption is claimed.
A.
Exemption granted. Real estate, or any portion thereof,
owned by and occupied as the sole dwelling of a head of household
not less than 65 years of age, or a person who is determined to be
permanently and totally disabled as provided herein, shall be exempt
from real estate taxes in the amounts set forth elsewhere in this
article.
B.
Qualifications. Such exemption may be granted for
any tax year following the date that the head of the household occupying
such dwelling and owning title or partial title thereto reaches the
age of 65 years and in addition:
(1)
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 $20,000, provided that the first $4,000 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.
(2)
The net combined financial worth, including equitable
interests, as of the 31st day of December 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 1.00 acre, upon
which it is situated does not exceed $100,000.
(3)
If such person is under 65 years of age, a certification
shall be required by the Social Security Administration, the Department
of Veterans Affairs or the Railroad Retirement Board or, if such person
is not eligible for certification by any of these agencies, a sworn
affidavit by two medical doctors licensed to practice medicine in
the Commonwealth to the effect that such person is permanently and
totally disabled and that at least one of the medical doctors has
physically examined the applicant.
C.
Scale of exemptions.
(1)
Any person or persons qualifying for such exemption
shall be exempt in the amounts from taxation of real estate based
on income as follows:
|
Total Combined Income
|
Percentage Exemption of Tax
| |
|
Less than $14,000
|
100%
| |
|
$14,001 to $16,000
|
80%
| |
|
$16,001 to $18,000
|
60%
| |
|
$18,001 to $20,000
|
40%
| |
|
$20,001 and above
|
0%
|
(2)
In no case shall the total annual exemption exceed
$400.
A.
The Commissioner of the Revenue shall accept, review
and render a decision on the application for real estate exemption
from any person or persons claiming such exemption.
B.
Any person or persons claiming exemption shall file
annually with the Commissioner of the Revenue, on forms to be supplied
by the County, an affidavit setting forth the name or names of the
related persons occupying such real estate and that the total combined
net worth, including equitable interests and the combined income from
all sources, of the person or persons as specified does not exceed
the limits prescribed herein. Such person or persons claiming such
exemption shall file annually with the Commissioner of the Revenue,
on forms to be supplied by the County, a certification that no information
contained on the last preceding affidavit has changed to violate the
limitations and conditions provided herein.
C.
Except as otherwise provided herein, such affidavit
or certification shall be filed on or after the first day of February
but no later than the first day of May of each taxable year in which
an exemption is sought.
D.
The Commissioner of the Revenue shall also make such
further inquiry of persons seeking such exemption, requiring answers
under oath, as may be reasonably necessary to determine qualifications
therefor as specified in this article. In addition, certified tax
returns shall be produced by the applicant to establish income or
financial worth.
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 limitations and conditions provided herein shall
nullify any exemption for the then current taxable year and the taxable
year immediately following.
On receiving an application as prescribed hereinbefore,
the Commissioner of the Revenue shall approve or disapprove the application
and return one of the submitted forms to the applicant so marked to
indicate the action taken by the Commissioner of the Revenue.
Any applicant making a false statement to obtain
a tax relief under this article shall be deemed guilty of a misdemeanor,
punishable by a fine not in excess of $200.
