- Commissioner of Revenue
- Tax Relief on Real Property
- Disabled Tax Relief
Disabled Tax Relief
Requirements for Exemption
Below are Rockingham County's exemption requirements for real estate home tax relief for the disabled. You can also view or download the Disabled Tax Relief Application.
- The title of the property for which exemption is claimed must be held, or partially held, on January 1 of the taxable year, by the person or persons claiming exemption.
- The person or persons claiming exemption must be, on December 31 of the year immediately preceding the taxable year, permanently and totally disabled and unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment or deformity which can be expected to result in death, or can be expected to last for the duration of such person’s life. Such disability must be certified by the Social Security Administration, the Department of Veterans Affairs, or the Railroad Retirement Board, or if such person is not eligible for certification by any of these agencies, a sworn affidavit by two doctors licensed to practice medicine in Virginia or are military officers on active duty who practice medicine with the United States Armed Forces must be presented with the application.
- The dwelling or manufactured home on the property for which exemption is claimed must be occupied as the sole dwelling of the person or persons claiming exemption.
- The gross combined income of the owner during the year immediately preceding the taxable year shall be determined by the Commissioner of the Revenue to be an amount not to exceed $38,000. Gross combined income shall include all income from all sources of the owner and spouse and income in excess of $10,000 of each relative living in the dwelling for which exemption is claimed. Owner as used herein shall also be construed as owners.
- The total combined net financial worth of the owner as of December 31 of the year immediately preceding the taxable year shall be determined by the Commissioner of the Revenue to be an amount not to exceed $78,000. Total net financial worth shall include all assets, including equitable interest, of the owner of the dwelling for which exemption is claimed, and shall exclude the fair market value of the dwelling and the land, not exceeding one acre, upon which the dwelling is situated.
- Annually, between January 1 and April 1 of the taxable year, the person or persons claiming an exemption must file a Real Estate Tax Exemption application with the Commissioner of the Revenue, 20 East Gay Street in Harrisonburg, Virginia.