Where to Start: Your Local Assessor's Office
Property tax exemptions in Virginia are handled by your local commissioner of the revenue (or assessor, depending on your county). This is not a state-level process — you apply directly to the office in the county or city where the property sits. You cannot apply online through a state portal or call Richmond; you must contact the specific locality.
Start by finding your local assessor's office phone number and address. Search "[your county name] Virginia commissioner of the revenue" or "[your city name] Virginia assessor." Most offices have websites listing their address, phone number, and sometimes downloadable forms. Some counties accept applications by mail; others require you to appear in person. Call first to ask which exemptions you may may have access to for and what documents to bring.
The timeline varies by county, but most offices process exemption applications within 30 to 60 days of receiving a complete submission. Some exemptions take effect immediately; others apply starting January 1 of the following tax year. Ask your assessor when you would see the change on your tax bill.
Key Takeaways
- You apply for property tax exemptions through your county or city assessor's office, not through any state agency or online portal.
- Virginia offers exemptions for homeowners over 65, disabled persons, surviving spouses, active-duty military, and certain nonprofit organizations — each with different income and property requirements.
- You will need to bring proof of your status (age, disability rating, military discharge, nonprofit registration) plus documentation of your income and property ownership.
- Processing takes 30 to 60 days, and you should call your assessor before submitting to confirm which forms they use and whether they accept mail or require an in-person visit.
Exemptions for Homeowners Over 65 and Disabled Persons
Virginia's Elderly and Disabled Persons Tax Relief Act offers a partial exemption if you own and live in your home and meet income limits. For 2024, the income ceiling is $37,500 for a single person or $45,000 for a married couple filing jointly. Income includes Social Security, pensions, wages, and investment returns. The exemption reduces your property tax bill by a percentage based on your income — the lower your income, the larger the reduction.
To apply, you must be at least 65 years old, or any age if you receive federal disability benefits (Social Security Disability Insurance or Supplemental Security Income). You will need to bring a birth certificate or government ID showing your age, or a copy of your Social Security award letter if you are disabled. You also need recent tax returns or a statement of income, and a deed or property tax bill showing you own the home.
This exemption is not automatic. You must apply each year, usually by a deadline set by your county (often in March or April). Some counties allow you to apply once and renew automatically; others require reapplication annually. Ask your assessor whether you need to reapply or if renewal is automatic after the first year.
Exemptions for Surviving Spouses and Active-Duty Military
Virginia offers a surviving spouse exemption if your spouse died in military service or from a service-connected disability. You must own the home, live in it, and meet the same income limits as the elderly and disabled exemption ($37,500 single, $45,000 married). Bring a copy of your spouse's military discharge papers (DD Form 214) or death certificate showing the cause of death, plus your income documentation and proof of ownership.
Active-duty military members and their spouses may also receive a property tax exemption in some Virginia localities, though this varies by county. Some counties exempt the full value of a military member's primary residence; others offer a partial exemption or none at all. Call your assessor to ask whether your county offers a military exemption and what documents you need (usually military ID, a leave and earnings statement, and a deed).
Both exemptions require you to own and occupy the home as your primary residence. If you move or sell the property, the exemption ends, and you may owe back taxes. Notify your assessor if your circumstances change.
Exemptions for Nonprofit Organizations
Nonprofits registered with Virginia and used for charitable, educational, religious, or scientific purposes may be exempt from property tax on the land and buildings they own and use for their mission. This exemption is not automatic — the nonprofit must apply to the local assessor and meet specific criteria.
To apply, the nonprofit must provide its articles of incorporation, bylaws, proof of tax-exempt status from the IRS (Form 1023 or 1024), and a description of how the property is used for the nonprofit's stated purpose. The assessor will review whether the property qualifies. If the nonprofit rents out part of the building or uses it for unrelated business, the exemption may be denied or partial.
Nonprofits must reapply or renew their exemption periodically — usually every three to five years, depending on the county. Some counties require annual certification that the property is still in use for the nonprofit's mission. Ask your assessor what renewal schedule applies and what documentation you need to provide each year.
Documents You Will Need to Bring
| Exemption Type | Required Documents |
|---|---|
| Elderly (65+) | Birth certificate or government ID; recent tax return or income statement; deed or property tax bill |
| Disabled Person | Social Security award letter or disability information; income documentation; deed or property tax bill |
| Surviving Spouse | Spouse's DD Form 214 or death certificate; income documentation; deed or property tax bill |
| Active-Duty Military | Military ID; leave and earnings statement; deed or property tax bill |
| Nonprofit Organization | Articles of incorporation; bylaws; IRS Form 1023 or 1024; description of property use for mission |
What Happens After You Submit Your Application
After you submit your application and documents, the assessor's office will review them for completeness. If something is missing, they will contact you and ask you to provide it. Do not assume silence means approval — follow up by phone after two weeks if you have not heard back.
Once approved, the exemption usually takes effect on the next tax bill. For exemptions that apply starting January 1, you may not see the change until the following year's bill. Your assessor can tell you the exact date. If you are denied, the assessor will send you a written notice explaining why. You have the right to appeal the decision to your local board of equalization or circuit court, though the process and timeline vary by county.
Keep copies of your approval letter and all documents you submitted. If you move, sell the property, or your circumstances change (income increases, you turn 65, you no longer live in the home), notify your assessor immediately. Continuing to claim an exemption you no longer may have access to for can result in back taxes and penalties.
Frequently Asked Questions
Do I have to reapply for the exemption every year?
It depends on your county and the type of exemption. Most elderly and disabled exemptions require annual reapplication or renewal, though some counties allow automatic renewal after the first year. Nonprofit exemptions typically renew every three to five years. Call your assessor to ask about the renewal schedule for your specific exemption.
What if my income is slightly over the limit?
You do not may have access to for the elderly or disabled exemption if your income exceeds the limit ($37,500 single, $45,000 married for 2024). Income limits are set by state law and do not vary by county. However, some counties offer partial exemptions at higher income levels — ask your assessor whether your county has an additional program.
Can I apply if I rent out part of my home?
No. The elderly and disabled exemptions require that you own and live in the home as your primary residence. If you rent out a room or apartment, you do not may have access to. Nonprofits can rent out part of a building if the rental income supports the nonprofit's mission, but the exemption may be reduced to reflect the rental portion.
What if I was denied and I disagree with the decision?
You have the right to appeal. The assessor will send you a written notice explaining the denial and the appeal process. Most counties allow you to appeal to a local board of equalization or circuit court within a set timeframe (usually 30 to 60 days). Contact your assessor for the specific appeal deadline and procedure in your county.
Do I need to report the exemption on my federal tax return?
No. A property tax exemption is a reduction in what you owe your locality, not income. It does not affect your federal tax return. However, if you receive a property tax credit or rebate from the state, that may have tax implications — ask your tax preparer or the Virginia Department of Taxation if you are unsure.