Real Estate Tax Relief

The Commissioner of Revenue administers real estate tax relief for the elderly (age 65 by January 1) and permanently and totally disabled. The relief is calculated on a calendar year and is income based.  Annual applications may be made from January 2 until April 1 of each year.

Notices are mailed to prior year recipients in late January.  Please contact the Commissioner of the Revenue office for more information.

2026 Elderly & Disabled Income Bands and Exemption Percentage for Qualifying Applicants

Total Income from All Sources

Tax Exemption

$ 0.00 -- $12,850.00100%
$12,851.00 -- $20,560.0075%
$20,561.00 -- $28,270.0050%
$28,271.00 -- $35,980.0025%


Income ranges adjusted annually every January 1st by the CPI-W as determined by the Bureau of Labor Statistics in the the Department of Labor which, by law, is the official measure used by the Social Security Administration to calculate COLAs

Tax Relief for 100% Service-Connected Total and Permanently Disabled Veterans & Surviving Spouses

The Commissioner of the Revenue office also administers tax relief for Totally and Permanently Disabled Veterans with a 100% Service-Connected Disability.  There is a one-time application that remains in effect as long as the qualifying veteran's owns the property as their primary residence.  Contact the Commissioner of the Revenue office for application requirements and supporting documentation.

2026 Relief Brochure

Contact Us

55 W. Church Street
Room 101
Martinsville, VA  24112

Phone:  (276) 403-5336
Fax: (276) 403-5337
  1. How do I apply for real estate tax relief?
  2. What documentation must I bring in order to complete the application?
  3. Is the information contained in my application kept confidential?
  4. Do I have to reapply each year?
  5. Do I have to live in the property to be exempted?
  6. What is the age requirement for real estate tax relief?
  7. Is there an age requirement for permanently and totally disabled persons?
  8. What is the maximum amount of gross combined income that I can have to be eligible?
  9. What are some examples of income?
  10. What is the percentage of tax relieved based on income?
  11. What is the maximum amount of total combined net worth that I can have to be eligible for real estate tax relief? How do I need to verify my net worth?
  12. What are some examples of financial worth resources?
  13. If the property owner passes away, or sells the property, will the new owners "inherit" the tax relief?
  14. In order to apply, does the real estate have to be "free and clear"?
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