For the purposes of this article, the following
words and phrases shall have the meanings respectively ascribed to
them by this section:
The Commissioner of Revenue of the County of Warren, or his
or her designee.
[Amended 11-18-2014]
The tax exemption affidavit.
The Commissioner of Revenue of the County or any of his duly
authorized deputies or agents.
The full-time residence of the person or persons claiming
exemption. The word "dwelling" shall include manufactured homes as
defined in Section 36-85.3, Code of Virginia, as amended.
Percentage exemption from the County real estate or personal
property tax, as applicable, according to the provisions of this article.
[Amended 11-18-2014]
When applied to real estate, the assessed value as shown
on the records of the Commissioner of Revenue; when applied to personal
property, the actual value as appraised by the Commissioner of Revenue.
A person under 65 years of age who is certified, as required
under Section 58.1-3213, Code of Virginia, as being 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.
Real property or manufactured homes as defined in Section
36-85.3, Code of Virginia 1950, as amended.
A relation by blood or marriage.
The calendar year, from January 1 until December 31, for
which exemption is claimed.
[Amended 11-18-2014[1]]
Exemption of real estate or personal property
tax, as applicable, for dwellings and the land on which they are situated,
up to a maximum of five acres, is provided for qualified property
owners who are not less than 65 years of age or who are under 65 years
of age and are permanently and totally disabled and who are eligible
according to the terms of this article. Persons qualifying for exemption
are deemed to be bearing an extraordinary real estate tax burden in
relation to their income and financial worth.
[1]
Editor's Note: This ordinance stated that it would take effect
1-1-2015.
The exemptions shall be administered by the
Administrator according to the provisions of this article. The Administrator
is hereby authorized and empowered to adopt, promulgate and enforce
rules and regulations of affidavits, as may be reasonably necessary
to determine qualifications for exemption as specified by this article.
The Administrator shall require the production of certified tax returns
and may, in addition, require appraisal reports to establish income
or financial worth.
Exemption shall be granted to persons subject
to the following provisions:
A.
The title of the property for which exemption is claimed
is held or partially held on January 1 of the taxable year by the
person or persons claiming exemption.
B.
Real property owned and occupied as the sole dwelling of the person
claiming the exemption includes real property:
(1)
Held by the person alone or in conjunction with his spouse as tenant
or tenants for life or joint lives;
(2)
Held in a revocable inter vivos trust over which the person or the
person and his/her spouse hold the power of revocation; or
(3)
Held in an irrevocable trust under which the person alone or in conjunction
with his/her spouse possesses a life estate or an estate for joint
lives or enjoys a continuing right of use or suppose.
C.
The person claiming the exemption who occupies the dwelling and who
owns title or partial title thereto must be at least 65 years of age
or older on December 31 of the year immediately preceding the taxable
year or be less than 65 years of age and have been certified as permanently
and totally disabled.
D.
"Gross combined income" shall not exceed $35,000 and shall include
all income from all sources of the owner who occupies the dwelling
and all income of the following persons that live in the dwelling:
the owner's spouse; the owner's relatives other than bona fide caregivers;
and the owner's nonrelatives other than bona fide tenants or bona
fide caregivers. The first $5,000 of annual income of each of the
owner's relatives who are living in the dwelling, other than the owner's
spouse and bona fide caregivers, and of each of the owner's nonrelatives
who are living in the dwelling and who are not a bona fide tenant
or bona fide caregiver, shall be excluded in computing gross combined
income. The term "owner," as used in this subsection, shall also be
construed as "owners."
E.
The net combined financial worth of the owners and of the spouse
of any owner, all of whom occupy the dwelling as of December 31 of
the year immediately preceding the taxable year, shall be determined
by the Administrator to be an amount not to exceed $150,000. "Net
financial worth" shall include the fair market value of all assets,
including equitable interest, of the owners and of the spouse of any
owner and shall exclude the fair market value of the dwelling and
the land upon which it is situated, up to a maximum of five acres,
for which exemption is claimed.
[Amended 4-21-2015]
[1]
Editor's Note: This ordinance stated that it would take effect
1-1-2015.
A.
Annually, after January 1 and no later than April 1 of the taxable
year, the person claiming an exemption must file a tax exemption affidavit
with the Administrator. Affidavits may be filed through December 31
of the taxable year by first-time applicants or hardship cases, as
determined in accordance with procedures established by the Administrator.
[Amended 6-20-2006; 11-18-2014[1]]
[1]
Editor's Note: This ordinance stated that it would take effect
1-1-2015.
B.
The affidavit shall set forth the name of the owner and the names
of all related and nonrelated persons occupying the dwelling for which
exemption is claimed, and the total combined net worth, including
equitable interests and the combined income from all sources for the
owner and said related and nonrelated persons. If such person is under
65 years of age, such form shall have attached thereto a certification
by the Social Security Administration, the Department of Veterans
Affairs or the Railroad Retirement Board, or, if such person is not
eligible for certifications by any of these agencies, a sworn affidavit
by two medical doctors licensed to practice medicine in the commonwealth
or are military officers on active duty who practice medicine with
United States Armed Forces, to the effect that such person is permanently
and totally disabled, as defined herein. The affidavit of at least
one of such doctors shall be based upon a physical examination of
such person by such doctor. The affidavit of one of such doctors may
be based upon medical information contained in the records of the
Civil Service Commission which is relevant to the standards for determining
permanent and total disability, as defined herein. Such affidavit
or certification shall be filed after January 1 of each year but before
April 1. The Administrator 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
herein, including qualification as permanently and totally disabled,
as defined herein. The Administrator shall require the production
of certified tax returns to establish the income or financial worth
of any applicant for tax exemption.
[Amended 11-18-2014[2]]
[2]
Editor's Note: This ordinance stated that it would take effect
1-1-2015.
C.
If, after audit and investigation, the Administrator
determines that the person or persons are qualified for exemption,
he shall so certify to the Treasurer of the County, who shall deduct
the amount of the exemption from the claimant's real estate or personal
property tax liability, as applicable, for the taxable year in question.
D.
The fact that persons who are otherwise qualified
for tax exemption 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 property for
which tax exemption is sought does not continue to be the sole dwelling
of such persons during such extended periods of other residence, so
long as such property is not used by or leased to others for consideration.
Such exemption may be granted for any year following the date that
the qualifying individual occupying such dwelling and owning title
or partial title thereto reaches the age of 65 years or for any year
following the date that the disability occurred.
E.
Any person who has filed a tax exemption affidavit and been found qualified by the Administrator as provided for in Subsection C may, if applicable, for not more than the two years following, file an annual certification that no information contained in the last preceding affidavit filed has changed in such a way as to violate the limitations and conditions provided in this article. Such annual certification, which shall be made on forms provided by the Administrator, shall be in lieu of the annual affidavit filing requirement.
[Added 11-18-2014[1]; 5-17-2016]
Any person who qualified for the exemption on or before January 1, 2014, shall be grandfathered and shall be entitled to a full exemption of all real estate or personal property tax liability, as applicable, on the dwelling and land on which it is situated, up to a maximum of five acres. If either the person’s gross combined income exceeds $35,000 on or after January 1, 2015, or the person’s net combined financial worth exceeds the limits that existed on January 1, 2014, such person shall not qualify for the full exemption and will only qualify for the percentage exemption, detailed in § 160-17 of the Warren County Code.
[1]
Editor's Note: This ordinance stated that it would take effect
1-1-2015.
[Amended 9-18-2007; 11-18-2014[1]]
A taxpayer meeting the conditions of § 160-14 shall be entitled to an exemption of a percentage of all real estate or personal property tax liability, as applicable, on the dwelling and land on which it is situated, up to a maximum of five acres, in accordance with the following scale:
|
Gross Combined Income
|
Percentage of Exemption
|
|---|---|
|
$0 to $20,000
|
100%
|
|
$20,001 to $25,000
|
75%
|
|
$25,001 to $30,000
|
50%
|
|
$30,001 to $35,000
|
25%
|
[1]
Editor's Note: This ordinance stated that it would take effect
1-1-2015.
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 in this article
shall nullify any relief of real estate or personal property tax liability,
as applicable, for the then-current taxable year and the taxable year
immediately following; provided, however, that a change in ownership
to a spouse when such change results solely from the death of the
qualifying individual shall result in a prorated exemption for the
then-current taxable year. Such prorated portion shall be determined
by multiplying the amount of the exemption by a fraction wherein the
number of complete months of the year such property was properly eligible
for such exemption is the numerator and the number 12 is the denominator.
