Page County, VA Exemption for Elderly and Disabled Persons

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.

PROPERTY

Real property and mobile homes as defined in the Uniform Statewide Building Code, Code of Virginia § 36-97 et seq.

[Amended 12-12-1994]

TAXABLE YEAR

The calendar year from January 1 until December 31 for which exemption is claimed.

§ 105-20 Exemption authorized.

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.

§ 105-21 Administration.

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.

§ 105-22 Requirements.

Exemption shall be granted to persons subject to the following provisions:

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.

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.

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]

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]

§ 105-23 Absence from dwelling.

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.

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.

§ 105-24 Affidavit required; certification.

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]

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.

§ 105-25 Changes in status.

[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.

§ 105-26 Violations and penalties.

[Amended 10-12-1999]

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.

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.

§ 105-27 Amount of exemption.

[Amended 5-10-1993; 7-11-2000; 12-9-2003]

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%

The difference between the original tax and the figure arrived at will be due the County as the assessed property tax for that year.