Division 5 – Exemption for Elderly and Disabled Persons

[Adopted 9-8-1978 (Ch. 147, Art. V, of the 1993 Code)]

§ 3.7-10 Purpose.

In accordance with §§ 58.1-3210 and 58.1-3506.3, Code of Virginia, as amended, the Board of Supervisors of Appomattox County hereby deems those elderly persons or permanently and totally disabled persons who fall within the provisions of this article to be bearing an extraordinary tax burden on the real estate defined herein in relation to their income and net worth.

§ 3.7-11 Definitions.

For the purposes of this article, the following words and phrases shall have the meanings respectively ascribed to them by this section:

AFFIDAVIT

The real estate tax exemption affidavit.

BOARD OF SUPERVISORS

The Appomattox County Board of Supervisors.

COMMISSIONER OF THE REVENUE

The Commissioner of the Revenue of Appomattox County, Virginia, or any of his duly authorized deputies or agents.

COUNTY

The County of Appomattox, Virginia.

DWELLING

The full-time residence of the person or persons claiming exemption.

ELDERLY

A person or persons not less than 65 years of age as of December 31 of the year prior to the year the exemption is requested.

EXEMPTION

Exemption from the Appomattox County real estate tax according to the provisions of this article.

FAIR MARKET VALUE

When applied to real estate, the assessed value, as shown on the records of the Commissioner of the Revenue; when applied to personal property, the actual value as appraised by the Commissioner of the Revenue.

HEAD OF HOUSEHOLD

The person who provides the primary source of income for the household.

PERMANENTLY AND TOTALLY DISABLED

A person as described in § 58.1-3217, Code of Virginia.

[Amended 7-12-1993]

PROPERTY

Real property.

RELATIVE

Any relation by blood or marriage.

TAXABLE YEAR

The calendar year, from January 1 until December 31, for which exemption is claimed.

§ 3.7-12 Exemption on certain real estate.

A. Taxation of the dwelling owned by and occupied as the sole dwelling of any person or persons who are elderly or permanently and totally disabled in accordance with the definitions cited above is hereby exempted subject to the following restrictions and conditions: [Amended 4-10-1981; 5-8-1981; 4-13-1984; 1-2-1996; 2-4-2008; 4-7-2014]

(1)  The total combined income during the immediately preceding calendar year from all sources of the owners of the dwelling living therein and of the owners’ relatives living in the dwelling does not exceed $35,000, provided that the first $6,500 of income of each relative, other than spouse, of the owner or owners who is living in the dwelling shall not be included in such total. [Amended 03-21-22]

(2) The net combined financial worth of the owners and of the spouse of any owners shall not exceed $100,000. The net worth shall include equitable interest and shall be determined on December 31 of the calendar year immediately preceding the application for exemption.

(3) The fair market value of the dwelling and the land not exceeding one acre upon which the dwelling is situated, not to exceed $75,000, is excluded from the combined financial worth determined in Subsection A(2).

B. The person(s) claiming such exemption shall file annually with the Commissioner of the Revenue an affidavit setting forth the names of the related persons occupying such real estate and that the total combined net worth, including equitable interests and the combined income from all sources, of the person(s) as specified in Subsection A above does not exceed the limits prescribed herein. Such affidavit shall be filed not later than the 15th day of February and each succeeding calendar year no later than said date. The Commissioner of the Revenue shall also make such further inquiry of persons seeking such exemption, requiring answers under oath, as may be reasonably necessary to determine qualifications therefor as specified herein. The Commissioner of the Revenue may, in addition, require the production of certified tax returns and any other records to establish the income or financial worth of any applicant for tax relief. [Amended 5-15-2017]

C. In lieu of the annual affidavit requirement in Subsection B above, the person claiming said exemption may file the affidavit on a three-year cycle with an annual certificate by the taxpayer that no information contained on the last preceding affidavit has changed to violate the limitations and conditions provided herein. [Added 1-2-1996]

§ 3.7-13 Grant of exemption; calculation of amount; change in financial situation.

A. Such exemption may be granted by the Commissioner of the Revenue for any year following the date that the head of the household occupying such dwelling and owning title or partial title thereto is certified as being elderly or permanently and totally disabled in accordance with §§ 58.1-3210 through 58.1-3217, Code of Virginia, as amended. [Amended 4-7-2014]

B. If the Commissioner of the Revenue determines that the person(s) is qualified for an exemption, he shall so certify the same and shall determine the percentage of exemption allowable and issue a list of persons eligible and the amount of the exemption determined to be applicable to the claimant’s real estate tax liability. Such exemption shall apply only to the tax year for which issued.

C. Calculation of amount; maximum exemption. [Amended 2-4-2008]

(1) The tax exemption shall be as shown on the following schedule:

(2) The maximum annual exemption on any one property shall be $350.

D. Changes in respect to income, financial worth, ownership of property or other factors occurring during the taxable year for which the affidavit mentioned above is filed and having the effect of exceeding or violating the limitations and/or conditions provided in this section shall be promptly reported to the Commissioner of the Revenue by the applicant and shall nullify any relief of real estate tax liability for the then current taxable year and the taxable year immediately following.

E. Exemption will be afforded in accordance with either the elderly or the permanently and totally disabled, but not both.

§ 3.7-14 Violations and penalties.

[Amended 7-12-1993]

When any person(s) with intent to defraud shall make a false or incorrect application or affidavit for an exemption, he or she shall be guilty of a Class 1 misdemeanor.