Government Departments Commissioner Of Revenue

Relief Programs

Tax Relief

Buena Vista welcomes eligible applicants to participate in our tax relief programs for real estate and personal property. See below for more information on our Tax Relief Program for the Elderly and Disabled and the Disabled Veterans’ Real Estate Tax Exemption. Please call or visit the Commissioner’s office to learn more about eligibility and to start an application. 

Tax Relief for the Elderly & Disabled

Tax Relief for the Elderly and Disabled is authorized under the Code of Virginia §58.1-3210.

To qualify for tax relief-real estate shall be owned by, and be occupied as the sole dwelling of anyone sixty-five years of age, or anyone found to be permanently and totally disabled. Applicants must meet the following criteria:

  • Title to the Property for which an exemption is claimed must be held or partially held on January 1 of the taxable year by the persons claiming the exemption.
  • Applicant must be at least 65 years of age or permanently disabled prior to January 1 of the tax year.
  • Anyone applying for relief as permanently and totally disabled must provide documentation from the Social Security Administration or Veterans Administration, or the Railroad Retirement Board that the person has been certified as being permanently and totally disabled. If a person is not eligible for certification by any of these agencies, this application must be accompanied by a sworn affidavit by two medical doctors licensed to practice medicine in the Commonwealth of Virginia, to the effect that the person is permanently and totally disabled. 
  • Gross Combined Income of applicant(s) during the year immediately preceding the taxable year from all sources of the owners and the spouse of the owner of the dwelling living therein, and of the owners’ relatives living in the dwelling, shall not exceed $30,000. Gross combined income shall include all income for:
    – The Combined Net Financial worth of the owner as of December 31 of the year immediately preceding the taxable year shall not exceed $65,000.
    – Application for exemption must be filed between October 1 and November 15 of each year in the Commissioner of theRevenue’s Office

Real Estate Tax Exemption for Disabled Veterans

A Disabled Veteran may qualify for an exemption from Real Estate Tax if the following criteria are met:

  • Real Estate must be owned or jointly owned with a spouse by the veteran 
  • The Real Estate must be occupied by the veteran as his primary place of residence 
  • The veteran must have been rated by the U S Department of Veterans Affairs or its successor agency to have a 100% service-connected, permanent and total disability

The surviving spouse of an eligible veteran may also qualify if the following criteria are met:

  • The death of the veteran occurs after January 1, 2011
  • The surviving spouse does not remarry 
  • The surviving spouse continues to occupy the real estate as their primary place of residence

For further information, call or visit the Commissioner of the Revenue’s office.

Personal Property Tax Exemption for Disabled Veterans

The Constitution of Virginia [Article X, Section 6(a)(8)] and Virginia Code §58.1-3668 was amended effective January 1, 2021, to establish an exemption from local property taxes for one (1) vehicle used by or for a 100% service-connected, totally and permanentlydisabled veteran.  

Qualified veterans of the Armed Forces or Virginia National Guard who meet the following may apply for a personal property tax exemption for disabled veterans for one(1) vehicle:

  • A veteran must have a properly documented rating of 100% service-connected, total and permanent disability. 
  • The motor vehicle (car or truck) must be owned by the veteran and/or spouse and used primarily by or for the veteran. Leased vehicles do not qualify. 

To receive the exemption, complete the Personal Property Tax Exemption for Disabled Veterans application and provide the supporting documentation from the Department of Veterans Affairs. You can request a statement from the Department of Veterans Affairs confirming a 100% service-connected disability by submitting a Department of Veterans Affairs Form 21-4138. 

Submit the application and supporting documents to:

 CONTACT INFO

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