Tax Relief for Elderly Citizens

Warren County offers tax relief or partial relief from real estate taxation for the elderly or handicapped. To qualify for this tax relief program, an application must be completed and filed with the Commissioner of the Revenue annually between January 1 and April 1 of the taxable year.

Application

An application must be completed to qualify for the tax relief program. Applicants must file a tax exemption affidavit with the Commissioner of the Revenue, annually after January 1 and no later than April 1, of the taxable year.

Requirements

  • 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 applicant.
  • The head of the household occupying the dwelling must be 65 years or older on December 31 of the year immediately preceding the taxable year.
  • The gross combined income of the owner(s) during the year immediately preceding cannot exceed $60,000 for ages 65 and older.
  • The net combined financial worth of the owner(s) as of December 31 of the year immediately preceding cannot exceed $300,000.

Income to be Included

  • All income from all sources must be included to calculate the total income.
  • Income from salary, bonuses, commissions, interest, dividends, rental income, pensions, annuities, alimony, child support, public assistance, social security, and any other type of income.
  • A one-time lump-sum distribution is not considered as income.
  • If the applicant has income in another state, the money must count towards the total income.
  • Gross income shall include income from all sources of the owner(s) and all income except the first $5,000 of each of the owners' relatives other than the owner's spouse, living in the dwelling for which exemption is claimed.

Documents Required

  • Complete Federal Income Tax Return, if applicable
  • Social Security 1099 SSA
  • Bank statements for December
  • Pension, annuities, 1099R, etc.
  • Mortgage company statements
  • All documents supporting income

Amount of Relief-Exemption

Gross Combined Income
Percentage of Exempt
$0 to $30,000
100%
$30,001 to $40,000
75%
$40,001 to $50,00050%
$50,001 to $60,000
25%


Assets and Liabilities to be Included

All assets, including cash on hand or in the bank, notes receivable, stocks, bonds, CD's, the cash value of life insurance policies, vehicles, and personal property, must be included. Liabilities such as mortgages, notes payable, other accounts payable (including co-signature on notes), credit cards, any federal, state, or local taxes, and other liabilities except for everyday expenses like phone bills, electricity, etc. are also to be included.

Additional Persons Living in Home

If additional persons live in the home and have income, the first $5,000 of the yearly gross income shall not be included. Spousal income is included in the total income to qualify a dwelling for exemption.

For individuals wishing to qualify under the disability exemption, proof of total disability from a doctor or the Social Security Administration, Railroad Retirement, etc. is required.

Proof of Disability

If you wish to qualify under the disability exemption, you must provide the following:

  1. A letter from your doctor stating that you are totally disabled and unable to work,
  2. A letter from the Social Security Administration, Railroad Retirement, etc. stating that you are totally disabled. {In lieu of SSA award letter you may provide a letter from a second doctor indicating total disability and unable to work.}
  3. You must also qualify by income. The income brackets for disability are the same for ages 65 and older tax relief.

Filing Assistance

Our office assists in the filing of these applications and renewals. We complete the applications for the customers and answer any questions. The Commissioner goes to the homes of many of the elderly and disabled who have no transportation or may be unable to come to our office.

Filing of Applications

  • Applications are mailed in January of the filing year.
  • Applications are due by April 1 of the filing year.

Applications may be returned to our office by mail or in person.

Local Deferral of Real Estate Tax - Town of Front Royal

The Town of Front Royal has a deferred real estate tax program. If a landowner who is in the program sells their property, they must pay back five years' worth of taxes to the Town of Front Royal. If the owner of the property dies, the heirs of the property must pay back five years to the Town of Front Royal.