Commissioner-of-the-Revenue

Tax relief for seniors and disabled taxpayers

Real Estate & Mobile Homes

The income limit and the net worth limit have been raised by the Board of Supervisors as of January 1, 2024. They are listed below.

Tax relief programs are available to anyone 65 or older, or who is totally and permanently disabled, and who owns and lives in the home (including mobile homes) for which relief is applied. Tax relief ranges from 40 percent to 100 percent, depending on total household income. The eligibility criteria are as follows:

For senior citizens:
  • Must be 65 years of age or older on Dec. 31 of the year immediately preceding the taxable year.
  • Must own and live in the home for which relief is applied (includes mobile homes).
  • Must have total household income that does not exceed $68,000, excluding the first $10,000 of income for any relative living in the home.
  • Total financial net worth, excluding the value of the home and one acre of land, must not exceed $200,000.
  • Repeat applicants must apply on or before March 1 annually.
  • First time applicants may apply before Dec. 31 (taxes still must be paid by the June 5 and Dec. 5 payment deadlines. If relief is granted retroactively, the taxpayer will receive a refund).

Download the tax relief for senior citizens application for first-time applicants. The annual affidavit for re-filers will be mailed to the applicants. Please make sure your application is complete! Attach proof of income and bank account records.

For those with disabilities:

  • Must be permanently and totally disabled.
  • Must submit certification of disability from the Social Security Administration, Department of Veterans Affairs, Railroad Retirement Board or an affidavit from two medical doctors.
  • Must own and live in the home for which relief is applied (includes mobile homes).
  • Must have total household income that does not exceed $68,000, excluding the first $10,000 of income for the applicant and any relative living in the home.
  • Total financial net worth, excluding the value of the home and one acre of land, must not exceed $200,000.
  • Repeat applicants must apply on or before March 1 annually.
  • First time applicants may apply before Dec. 31 (taxes still must be paid by the June 5 and Dec. 5 payment deadlines. If relief is granted retroactively, the taxpayer will receive a refund).

Download the tax relief for disabled citizens application for first-time applicants. The annual affidavit for re-filers will be mailed to the applicants. Please make sure your application is complete! Attach proof of income and bank account records.


Contact
Montgomery County
Government Center
755 Roanoke St. Ste. 1A
Christiansburg, VA 24073

Phone: (540) 382-5710
Fax: (540) 381-6838
email | directions

Hours: Mon.-Fri.,
9 a.m. to 5 p.m.