Additional circumstances may allow you to reduce or defer your taxes. To see if you qualify for any of these exemptions, tax rate reductions, or extensions, review the list of qualifications.
If you are a person or organization who…
Is 65 years or older
- Tax Relief for Seniors and People with Disabilities – This program provides tax relief for seniors who meet the income and asset eligibility requirements.
Has a disability
- Tax Relief for Seniors and People with Disabilities – This program provides tax relief for individuals who are permanently and totally disabled and meet the income and asset eligibility requirements.
- Vehicles specifically equipped for the handicapped - Any vehicle which has been modified specifically for the purpose of transporting physically handicapped individuals may be eligible for a reduced tax rate of $0.01 per $100 of assessed value. The vehicle must be certified as such by the Director of the Department of Tax Administration.
Is a veteran with certain disabilities
- Real Estate Tax Exemption Application for Disabled Veteran or Surviving Spouse - Certain disabled veterans and their surviving spouses are exempt from local real estate tax on their principle residence.
- Vehicles owned and regularly used by a qualifying disabled veteran are eligible for a reduced tax rate of $0.01 per $100 of assessed value.
Lost a spouse who was a member of the military
- Real Estate Tax Exemption for Surviving Spouse of Veteran Killed In Action - Surviving spouses of veterans killed in action may be exempt from local real estate tax on their principle residence.
Is a 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 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.
Is a member of a volunteer fire and 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.
- 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 statute.
- 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 statute.
Owns a van used 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 ridesharing 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.
Owns an antique vehicle
- Vehicles that are twenty-five years or older, owned 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.
Is a Government entity
- Any motor vehicle owned by the State or any political subdivision or United States government is exempt from the vehicle tax. Required documentation: Government registration.
Is a diplomat
- Any vehicle owned 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.
Owns property equipped with solar technology
- 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.
Is a Not-for-Profit organization
- The Virginia Constitution generally requires that all property shall be taxed, but state law does provide certain exemptions. The burden of showing that an exemption applies is on the person who seeks an exemption. Exemptions to the property tax are strictly construed. Accordingly, if you seek an exemption, you should be able to show that the property is within an exemption provided by state law.
See our Forms page for the "Application for Exemption from Real Estate Taxation."