SeniorsReal Estate Tax Relief for the Elderly and Disabled (local option)
Set by each locality: it may exempt, defer, or partly exempt and partly defer the tax on your home. Example, Fairfax County 2026: 100% relief with income up to $60,000; 75% for $60,001-$70,000; 50% for $70,001-$80,000; 25% for $80,001-$90,000, on the home and up to one acre (state law lets localities cover up to ten acres), capped at 125% of the county's mean residential assessment.
- Who qualifies
- You are 65 or older, or permanently and totally disabled (if your locality includes disability), and you own the home and live in it as your sole dwelling. A home owned jointly by a married couple qualifies if either spouse meets the age or disability test. Localities may set income and net worth limits; they may not require a minimum time living in the locality. Under state law, income of relatives who live with you as bona fide caregivers is not counted, and a locality may also leave out tenants, caregivers and the disability income of permanently and totally disabled household members (Va. Code §58.1-3212(A)). Fairfax County: total combined income (owners, spouse and relatives living there) of $90,000 or less and net worth of owners and spouse of $400,000 or less, not counting the home and up to five acres; up to $7,500 of a disabled applicant's income is excluded.
- Income limit
- Set locally. Fairfax County 2026: $90,000 total combined prior-year income; $400,000 net worth
- How to apply
- File your locality's tax relief application with the Commissioner of the Revenue or tax office, with proof of age or a disability certification, and income and asset records for the prior year. Fairfax County: 2026 Tax Relief Application for Seniors and People with Disabilities, to the Department of Tax Administration.
- Deadline
- Set locally. Fairfax County: May 1 each year; first-time applicants and people with hardship may get an extension to December 31.
- Renewal
- Set locally (Fairfax County: every year).
- Law
- Va. Code §58.1-3210; §58.1-3212; §58.1-3213; Va. Const. art. X, §6(b)
Source: official page
Senior freeze or deferralReal Estate Tax Deferral for the Elderly and Disabled (local option)
Lets you postpone paying the tax (or the increase since you turned 65 or became disabled). The deferred tax is a lien on the home and is paid when the home is sold or after your death. Example, Fairfax County: no penalty, interest at the prime rate plus 1% (no more than 8%), and the total deferred cannot exceed 10% of the home's assessed value.
- Who qualifies
- Same groups as the relief program (65+, or permanently and totally disabled), if your locality offers deferral. Fairfax County: prior-year household income up to $100,000 and net worth up to $500,000, not counting the home.
- Income limit
- Set locally. Fairfax County 2026: $100,000 income; $500,000 net worth
- How to apply
- Apply to your local Commissioner of the Revenue or tax office on its tax relief/deferral application.
- Deadline
- Set locally (Fairfax County: May 1).
- Renewal
- Set locally (Fairfax County: every year).
- Law
- Va. Code §58.1-3210; §58.1-3216; §58.1-3219
Source: official page
Disabled veteransReal Estate Tax Exemption for Disabled Veterans
Your home and up to one acre of land (more if your locality allows more for seniors) are fully exempt from real estate tax.
- Who qualifies
- A veteran rated by the VA as 100% service-connected, permanent and total disability, who lives in the home as a principal residence (Va. Code §58.1-3219.5(A)). Fairfax County says it also accepts veterans with a permanent and total rating below 100% who are paid at the 100% rate because of individual unemployability; the statute does not mention individual unemployability, so ask your locality. The surviving spouse keeps the exemption if the veteran died on or after January 1, 2011 and the spouse does not remarry, even after moving to another home in Virginia.
- How to apply
- File your locality's affidavit or written statement with the Commissioner of the Revenue (or designated office). Attach the VA Summary of Benefits letter showing a 100% service-connected, permanent and total disability. You can apply before buying a home with a purchase agreement; the locality must answer within 20 business days.
- Deadline
- No statewide deadline; the exemption starts on the date of the VA rating if you already own the home, but localities do not pay interest on refunds for taxes paid before you file.
- Renewal
- One-time; refile only if your principal residence changes.
- Law
- Va. Code §58.1-3219.5; §58.1-3219.6; Va. Const. art. X, §6-A(a)
Source: official page
Surviving spousesExemption for Surviving Spouses of Armed Forces Members Who Died in the Line of Duty
Your home is fully exempt up to the average assessed value of single-family homes in your locality; only value above that average is taxed. Covers the home and up to one acre.
- Who qualifies
- The surviving spouse of a U.S. armed forces member who died in the line of duty (with a Department of Defense Line of Duty determination, including suicide), who lives in the home as a principal residence and has not remarried. It moves with you to a new home.
- How to apply
- File the affidavit with your local Commissioner of the Revenue, with the Department of Defense line-of-duty documentation.
- Deadline
- No statewide deadline; no interest is paid on refunds for taxes paid before you file.
- Renewal
- One-time; ends if you remarry.
- Law
- Va. Code §58.1-3219.9; §58.1-3219.10
Source: official page
Surviving spousesExemption for Surviving Spouses of First Responders Killed in the Line of Duty (local option)
Where your locality offers it, your home is fully exempt up to the average assessed value of single-family homes in the locality; value above that is taxed. Fairfax County offers it.
- Who qualifies
- The surviving spouse of a law enforcement officer, firefighter, rescue squad member or other covered person killed in the line of duty, who lives in the home and has not remarried.
- How to apply
- Apply to your local Commissioner of the Revenue or tax office.
- Deadline
- Set locally.
- Renewal
- One-time; ends if you remarry.
- Law
- Va. Code §58.1-3219.13 to §58.1-3219.15; Va. Const. art. X, §6-B
Source: official page