Fairfax County Provides Tax Relief for the Elderly and County Residents with Disabilities
Fairfax County Office of Public Affairs
12000 Government Center Parkway, Suite 551
Fairfax, VA 22035-0065
703-324-3187, TTY 703-324-2935, FAX 703-324-2010
Jan. 12, 2004
Fairfax County Provides Tax Relief for the Elderly and County Residents with Disabilities
Fairfax County provides real estate tax, personal property tax and decal fee relief to citizens who are either 65 or older or persons who have permanent disabilities that render them totally disabled. The county also offers rental grants to eligible seniors and those with disabilities.
Real Estate Tax Relief
Senior citizens and those with permanent disabilities who owned and
occupied their residences in Fairfax County as of Dec. 31 of the
preceding year may qualify for real estate tax relief from the county if
they meet certain income and financial worth qualifications:
| Total Household Income * | Amount of Relief | Net Combined Financial Worth ** |
| $40,000 or less | Up to 100 percent | Up to $190,000 |
| $40,001 $46,000 | 50 percent | Up to $190,000 |
| $46,001 $52,000 | 25 percent | Up to $190,000 |
* County Code excludes $6,500 of the income of relatives other than the spouse or owner who reside in the household. The code also excludes $7,500 of any income received by an applicant with permanent disabilities that render him totally disabled.
** The value of the residence, up to one acre of land and household furnishings are not included in the net combined financial worth.
Rental Grants
In addition to real estate tax relief, Fairfax County provides grants to
senior citizens and county residents with disabilities who rent their
residences in order to relieve them of the indirect burden of county
taxes passed on by their landlords.
To qualify for a rental grant, the 2003 household gross income of the applicant, spouse and relatives living in the household cannot exceed $22,000, excluding the first $6,500 of the income of each relative other than the spouse or renter. Exclusion of the first $7,500 of any income received by a renter who has permanent disabilities that render him totally disabled. In addition, the combined financial worth of the applicant and spouse living in the household must not be more than $75,000.
Personal Property Tax, Vehicle Decal Fee
The county also provides relief from personal property tax and the
county vehicle decal fee to eligible senior citizens and county residents
with disabilities. The personal property tax relief applies to one
automobile per household. The assets and income limitations for these
programs are different from those for real estate. To qualify for
personal property tax relief, the total 2003 gross income of the owners
of the vehicle cannot exceed $22,000, or if the applicant has permanent
disabilities that render him totally disabled, the gross income cannot
exceed $29,500. In addition, the combined net financial worth may not
exceed $75,000, excluding the value of the applicant’s residence,
household furnishings and up to one acre of land. Applicants approved for
personal property tax relief will be mailed a decal.
People with disabilities applying for the first time for real estate tax relief, personal property tax and vehicle decal relief or grants to renters must show evidence of disability. This can be by certification from the Department of Veterans Affairs or the Railroad Retirement Board. A person who is not eligible for certification by these agencies must provide a sworn affidavit, verifying permanent and total disability, by two medical doctors who are either licensed to practice medicine in Virginia or who are military officers on active duty who practice medicine with the U.S. Armed Forces. The affidavit of at least one of the doctors may be based on medical information contained in records of the Civil Service Commission relevant to the standards for determining permanent and total disability as defined by state and county codes. However, certification by the Social Security Administration will be accepted as long as it states “permanently and totally disabled” and the person remains eligible for these benefits.
Applications for all 2004 programs are due April 1, 2004. However, first-time filers and citizens filing late due to hardship have until Dec. 31 of the year following the year the application is due. Applicants filing late due to hardship must provide detailed substantiation that a hardship existed which prevented a timely filing. For more information or to obtain an application, call 703-222-8234, TTY 703-222-7594 or visit www.fairfaxcounty.gov/dta.


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