To qualify for a Real Estate tax exemption under the Tax Relief Program, the following requirements must be met:
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The applicant must be a resident of Fairfax County as of December 31 of the previous year and reside in the dwelling.
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The applicant must be at least 65 years of age, or permanently and totally disabled. Applicants who turn 65 or become permanently and totally disabled during the year of application may also qualify for tax relief on a prorated basis.
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If the dwelling is jointly owned by an applicant and spouse, either the applicant or the spouse must be at least 65 years of age or older, or permanently and totally disabled.
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The gross income from all sources of the owners of the dwelling and any relatives of the owners who reside in the dwelling may not exceed $72,000. The following income limitations and percentage of relief apply:
| Gross Income |
Amount of Tax Relief |
| $52,000 or less |
100% |
| $52,001 to $62,000 |
50% |
| $62,001 to $72,000 |
25% |
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For each relative (other than spouse) residing in the dwelling, the first $6,500 of income may be excluded. Disabled applicants may exclude the first $7,500 of income.
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The total combined net assets of owners of the dwelling and of the spouse of any owner who resides in the dwelling may not be greater than $340,000. (Excluding the value of the dwelling and up to one acre of land where it is situated.)
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When the property is jointly owned and the co-owner is deceased, a certified copy of the death certificate must be provided.
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To qualify for a Personal Property tax exemption under the Tax Relief Program, the following requirements must be met:
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The applicant must be a resident of Fairfax County as of December 31 of the previous year.
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The exempted vehicle must be owned and used primarily by or for an applicant who is at least 65 years of age or an applicant found to be permanently and totally disabled.
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The gross income of the applicant may not exceed $22,000.
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Disabled applicants may exclude the first $7,500 of income, i.e., an effective gross income of $29,500.
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The total combined net assets of the applicant and spouse may not exceed $75,000. (Excluding the value of your residence and up to one acre of land where it is situated.)
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Personal Property tax relief shall only be granted on one vehicle.
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Personal Property tax relief on mobile homes applies only to those homes used as a full time residence.
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To qualify for a Rental Grant under the Tax Relief Program, the following requirements must be met:
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The applicant must be a resident of Fairfax County as of December 31 of the previous year.
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The applicant must be at least 65 years of age, or permanently and totally disabled.
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Gross income from all sources of the persons residing in the dwelling may not exceed $22,000.
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Relatives residing in the dwelling may exclude the first $6,500 of income.
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Permanently and totally disabled applicants may exclude the first $7,500 of income, i.e., an effective gross income of $29,500.
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Total combined net assets of all persons residing in the dwelling may not exceed $75,000.
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The grant total is based on the amount of rent paid for the dwelling in the County during the grant year that exceeds 30% of income.
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A copy of rental receipts or cancelled checks for each month of the previous year or a written statement from the landlord documenting the amount of rent paid must be provided.
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First time applicants have until December 31 of the year that tax relief is being requested. For first time filers, late applications may also be accepted during the following tax year.
Returning applicants must file between January 1 and April 1. (Some exceptions may be available if applications are filed late due to a hardship which prevented the application from being filed on time. Detailed requests for hardship waivers must be submitted in writing to the Department of Tax Administration).
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