Virginia Program Overview

• Each city or county establishes the qualifications for participation. All require that the property be used as a primary residence and that the applicant be 65 or older.
• Additional qualifications may include income and asset limitations. Since each county sets its own limits, there is wide variation in the qualifications.

Applications must be submitted annually. There may be separate dates for submitting initial and renewal applications. Each jurisdiction sets the deadlines and how to apply.

• Applications are available at the county real estate assessments office or local office of the commissioner of revenue.
• Supporting documentation for income, assets, and liabilities may be required.
• A copy of federal income tax return and supporting schedules must be included.
• Proof of age, including driver’s license, visa, or birth certificate is needed.

• Generally, the qualification for deferrals is the same as the Real Estate Tax Relief, including ownership income and assets or net combined financial worth.
• Additional restrictions may be imposed as to the total taxes that can be deferred, based on the assessed value of the property.

Applications must be submitted annually. There may be separate dates for submitting initial and renewal applications. Each jurisdiction sets the deadlines and how to apply.

• Applications are available at the county real estate assessments office or local office of the commissioner of revenue.
• Supporting documentation for income, assets, and liabilities may be required.
• A copy of federal income tax return and supporting schedules must be included.
• Proof of age, including driver’s license, visa, or birth certificate is needed.

County of Fairfax eligibility:

Age or disability
You must be age 65 or older, or permanently and totally disabled, by December 31 of the grant year.

Where you live and rent paid
You must have paid rent for housing in the county during the grant year and lived in the county as of December 31. If you own and live in a mobile home on rented land, you may qualify for help with the land rent or the value of the mobile home.

Rent compared to income
You must have spent more than 30% of your gross income on rent during the grant year. This amount may be adjusted if you lived in the county for only part of the year.

Income limit
Your total household income from all sources must be $22,000 or less. This includes your income and the income of relatives living with you. If you are permanently and totally disabled, the first $7,500 of your income is not counted. For relatives other than a spouse, the first $6,500 of each person’s income is not counted.

Assets
The total value of your assets and your spouse’s assets must be $75,000 or less.

• County of Fairfax: Application must be filed no later than May 1, 2026, for all returning applicants. If hardship conditions exist, through no fault of the applicant, that prohibit them from applying by the due date or they are filing for the first time, the due date may be extended to December 31, 2027. A letter of hardship with explanation of the late filing must be provided with all applications submitted after the May 1 deadline for returning applicants.

For County of Fairfax

• Provide a complete copy of the lease. If receiving rental assistance from US Department of Housing and Urban Development or Fairfax County Department of Housing, provide HUD-50059 or Notice of Rent instead.
• To verify gross income, provide a complete copy of their Federal and State Income Tax Returns, including all schedules. If not required to file Federal or State Return, provide documentation of income, including W-2 forms, 1099 forms, earned income, interest, dividends, capital gains, pensions and annuities, and social security benefits.
• To verify cash value of assets, other than motor vehicles, complete account bank statements, financial account statement.
• If assets exceed $400,000, provide liabilities to reduce assets.

City of Fairfax eligibility:

Be one or both of the following:

• 65 or older
• Totally and Permanently Disabled (documented proof required).

AND

• 2025 Total Household Qualifying Income cannot exceed $40,000.
• 2025 Net Worth Maximum cannot exceed $150,000.

• For the City of Fairfax, eligible residents over age 65 have until April 15 to apply. First-time applications for Totally and Permanently Disabled can be submitted at any time with no deadline.

For City of Fairfax

• Rent receipts or cancelled checks for first and last month’s rent or a letter from your apartment management stating the rent amount you paid.
• Income source documents for combined household gross annual income.
• Federal Income tax returns, including all schedules, if required to file.
• W-2 forms, 1099 forms, earned income, interest, dividends, capital gains, pensions and annuities, and social security benefits.
• Asset source documents to verify cash value of assets, other than motor vehicles, complete account bank statements, financial account statement.
• If assets exceed $150,000, provide liabilities to reduce assets.

Qualifications For Real Estate Tax Relief:

• Minimum Age or Disability: The applicant must be at least 65 years of age or permanently and totally disabled as of December 31, 2025. Applicants who turn 65 or become certified as permanently and totally disabled during calendar year 2026 may apply and receive relief on a prorated basis.
• Eligibility: Tax relief is granted on the home and the land, not exceeding one acre, upon which that home is located. Relief is granted to a maximum limit of 125% of the mean assessed value of all residential properties in Fairfax County as of January 1 of the tax year.
• Use/Occupancy: The property must be owned and occupied year-round except when the owner(s) temporarily reside(s) in a hospital or nursing home for physical or mental care. The dwelling may not be used or leased to others for consideration. Tax relief shall be prorated based upon the last full month of eligibility.
• Ownership: Applicant must hold ownership in the property solely or jointly with their spouse, in a revocable inter vivos trust where the eligible applicant holds the power of revocation, or in an irrevocable trust where the eligible applicant possesses a life estate for their continuing right of use or support. If the ownership of the dwelling is not held solely by the applicant or jointly with the applicant’s spouse, then the amount of the tax relief shall be in proportion to the applicant’s ownership interest in the dwelling as that ownership interest may appear.
• Total Combined Income: The total combined income cannot exceed $90,000. Total combined income is computed by adding all the prior year’s gross income received by the owner(s), the owner’s spouse, and all relatives of the owner(s) that resided in the home, irrespective of their financial contribution. Permanently and totally disabled applicants shall exclude the first $7,500 of their income. Other than the spouse, non-owning relatives residing in the dwelling shall exclude the first $6,500 of their income. Relatives who reside within the dwelling for the purposes of bona fide caregiving services to an owner may have their income excluded (a signed letter verifying this information from a licensed medical doctor in the State of Virginia must be included). Permanently and totally disabled relatives must furnish the necessary disability documentation listed on page two of the application to have their disability income excluded.
• Net Combined Financial Worth: The net combined financial worth of the owner(s) and their spouse may not exceed $400,000, excluding the value of the home, its furnishings, and up to five acres of the land upon which the home is located, subject to the condition that said land cannot be subdivided.

Application must be filed no later than May 1, 2026, for all returning applicants. If hardship conditions exist, through no fault of the applicant, that prohibit them from applying by the due date or you are filing for the first time, the due date may be extended to December 31, 2027. A letter of hardship with explanation of the late filing must be provided with all applications submitted after the May 1 deadline for returning applicants.

The application may be submitted by email, mail, fax, or in-person. A letter confirming receipt of your application will be mailed within three weeks of receipt. Please be aware that you must pay your taxes until you are officially notified by Fairfax County that you are no longer liable. Tax Relief is not available to the executor of an estate or heirs of an applicant.

Common items that must be supplied along with the application are:

• Federal and State Income Tax Returns, including all schedules.
• Complete account balance statements as of December 31 for each financial institution.
• A copy of the divorce decree and marital separation agreement (if not supplied before).
• A complete copy of the trust (if not supplied before and applicable to the applicant).

First-time applicants applying as permanently and totally disabled and any relative(s) residing in the dwelling who is permanently and totally disabled, must provide certification and the date the disability began from one of the sources listed below:

• Veterans Administration or Railroad Retirement Board.
• Certification by the Social Security Administration, which states the date the applicant or relatives were deemed disabled (SSA Notice of Award).
• Affidavit signed by two separate doctors who are either licensed to practice medicine in Virginia or are military officers on active duty who practice medicine with the United States Armed Forces. The affidavit forms are provided by the Tax Relief Office upon request.