Tax Relief for Seniors and People with Disabilities
Fairfax County provides real estate tax relief and car tax relief to citizens who are either 65 or older, or permanently and totally disabled, and meet the income and asset eligibility requirements.
Qualified taxpayers may also be eligible for tax relief for renters.
Disabled Veterans or Surviving Spouse Exemption
In order to qualify for real estate and personal property exemption, the disabled veteran must be rated by the U.S. Department of Veterans Affairs or its successor agency to have a 100% service-connected, permanent, and total disability. Applicants must occupy the real property as his or her principal residence. Surviving spouse does not qualify for vehicle relief.
Exemption for Surviving Spouse of a Member of the U.S. Armed Forces Killed in Action
If you are a surviving spouse of a member of the U.S. Armed Forces who has been killed in action, your principal residence may be eligible for an exemption of your real estate taxes on your home and up to one acre in Virginia. You are not eligible for this tax exemption if you have remarried.
Exemption for Surviving Spouse of a First Responder Killed in the Line of Duty
If you are a surviving spouse of a First Responder who has been killed in the Line of Duty, your principal residence may be eligible for an exemption of your real estate taxes on your home and up to one acre in Virginia. You are not eligible for this tax exemption if you have remarried.
Member of the Military on Active Duty
Any motor vehicle normally garaged, stored, or parked in the County whose owner is on full-time active duty in the military service absent from his or her state of residence may be exempted from local taxation. Vehicles leased by a qualified active duty military service member and/or spouse will receive a 100% state vehicle tax subsidy as a tax credit on the first $20,000 of assessed value. For Personal Property and Real Estate taxes, state law allows an extension for payment while a service member is deployed outside of the United States.
Member of a Volunteer Fire & Rescue Squad, Auxiliary Police Officer or Deputy Sheriff
One motor vehicle owned or leased by each member of a volunteer rescue squad or volunteer fire department which is regularly used by such members to respond to emergency calls may be eligible for a reduced tax rate of $0.01 per $100 of assessed value. Vehicle must be certified as such by the Chief or Head of the Volunteer Organization and the Department of Tax Administration. Likewise, one motor vehicle owned or leased by an Auxiliary Police Officer to respond to auxiliary police duties may be eligible for a reduced tax rate of $0.01 per $100 of assessed value, subject to certification as required by the provisions of the authorizing statue. In addition, one motor vehicle owned or leased by an Auxiliary Deputy Sheriff to respond to auxiliary deputy sheriff duties may be eligible for a reduced tax rate of $0.01 per $100 of assessed value, subject to certification as required by the provisions of the authorizing statue.
Vans Used Exclusively for Van Pools
Vans with a seating capacity of seven to fifteen persons used for van pools may be eligible for a reduced tax rate of $0.01 per $100 of assessed value. The vehicle must be used exclusively pursuant to a rideshare agreement as defined in the Code of Virginia § 46.2-1400 and be certified as such by the Director of the Department of Tax Administration.
Antique Vehicle
Vehicles that are twenty-five years or older, owed solely as a collector's item, and registered at the DMV with antique or permanent vintage license plates may be eligible for a reduced tax rate of $0.01 per $100 of assessed value. These vehicles may not be used for general, daily transportation.
Government Entity
Any motor vehicle owed by the State or any political subdivision or United States government is exempt from the vehicle tax. Required documentation: Government registration.
Diplomat
Any vehicle owed and used for personal or official purposes by accredited consular or diplomatic officers of foreign governments, their family members and employees, who are nationals of the state by which they are appointed and are not citizens of the United States is exempt from the car tax. Required documentation: Diplomatic ID.
Property Exempt by State Law
The Code of Virginia, Title 58.1, Chapter 36, outlines property that is exempt from taxation.
Exempt by Classification and designation
Property exempt by classification and by designation includes "property used by its owner for religious, charitable, patriotic, historical, benevolent, cultural, or public park and playground purposes, as may be provided by classification or designation by an ordinance adopted by the local governing body and subject to such restrictions and conditions as provided by general law." -Constitution of Virginia, Article X, Section 6 (a) (6)
See the Code of Virginia, Title 58.1, Chapter 36, for a list of exempt property classes and a list of exempt organizations, corporations and associations.
An Application for Exemption from Real Estate Taxation form is available on the tax forms page.
Other Exempt Property
Solar Energy Equipment Tax Exemption
Property owners can qualify for a tax exemption for the installation of solar equipment that is designed and used primarily for the collection and use of solar energy for water heating, space heating or cooling, or other applications which would otherwise require a conventional source of energy.
Qualifying solar energy systems include solar heating and hot water systems, passive solar energy systems, south facing windows used as solar collectors, trombe walls (a sun facing wall designed to collect solar energy and act as a thermal mass for heating the structure), greenhouses integrated into the heating system of the structure, thermal storage systems, movable insulation, and shading devices designed primarily for shading windows to assist in summer cooling.