Arlington Homeowners Who Are Age 65 or Older, or Disabled
May Be Eligible for…… Real Estate Tax Relief
The Arlington County Real Estate Tax Relief Program provides an exemption and/or deferral of real estate taxes for qualified Arlington homeowners age 65 and older and certain totally and permanently disabled homeowners.
Q. Where can I apply?
A. Department of Human Services, 2100 Washington Blvd. Third Floor, Arlington, Virginia 22204.
Q. Is there a deadline to file an application?
A. Yes. To receive a timely adjusted bill for the first installment of the real estate tax, you should apply by March 31. The final deadline is August 15. Applications will not be accepted after August 15.
Q. What are the age requirements?
A. You must be at least 65 years old (if not totally and permanently disabled). If you turn 65 during the current year, the amount of exemption will reflect the number of months that you meet the age requirement.
Q. Do all of the owners have to be 65 or older or disabled?
A. A spouse may be younger than 65 and not disabled as long as the other spouse meets all the requirements. However, owners other than spouses must meet all of the requirements.
Q. Do all of the owners have to live in the home?
A. Yes. Your home has to be your sole residence. All owners who have title to the property must reside in the property as of January 1 of this year and continue to reside there (except owners in nursing homes and assisted living facilities).
Q. If I am under 65, how much of a disability must I have in order to be eligible for the program?
A. There are two requirements to meet this criterion: 1. you must be totally and permanently disabled. (See the next question for more information). 2. You must also be unable to engage in substantial gainful activity by reason of your disability. If you are substantially gainfully employed, you will not meet the disability criteria for this program even with appropriate documentation.
Q. What kind of documentation of the disability do I need to provide?
A. You need a certification by the Social Security Administration, the Veteran’s Administration, the Railroad Retirement Board or affidavits by two medical doctors licensed to practice medicine in Virginia that you are permanently and totally disabled. One of the affidavits must be based upon a physical examination. Please call for more information and affidavit forms.
Q. Do I have to have title to the property?
A. Yes. You must have title to the property as of January 1 of this year.
Q. What income is considered?
A. All sources of income, whether taxable or not, are considered.
Q. Are all of the income and assets of relatives living in the home considered in the determination of eligibility?
A. Yes. All sources of gross income and all assets are considered for all related people in the home.
Q. What kind of documentation of income do you require?
A. A copy of the Federal Income Tax Form (1040 or 1040a), with all attachments, for the applicant and all relatives living in the home. Attach all W-2s and 1099s. Proof of all income, both earned and unearned is required. Unearned income includes benefits such as Social Security, Annuities, Civil Service Annuities and financial contributions from friends/family.
Q. What are the income and asset limits for an exemption for all or a part of my taxes?
A. If the combined gross income of all of the owners and relatives living in the home during the preceding year is $99,472 or less you may qualify for an exemption. Household assets (excluding your home) must be less than $340,000 for an exemption. The percent of taxes exempted depends on income (see chartð).
One or two person household:
$0-$55,953 Full exemption
$55,954-$68,387 50% exemption
$68,388- $99,472 25% exemption
Three person household:
$0-$62,667 Full exemption
$62,668-$76,593 50% exemption
$76,594-$99,472 25% exemption
Four person household:
$0-$69,560 Full exemption
$69,561-85,018 50% exemption
$85,019-$99,472 25% exemption
Q. What if my income is within the limit but my assets are more than $340,000?
A. If your assets are not more than $540,000 you may qualify for a deferral only.
Q. If my exemption does not cover the whole tax, may I defer payment of the balance?
A. Yes. The balance may be deferred (delayed) without penalty or interest until the property changes ownership.
Q. Do you require documentation of assets?
A. Yes. Documentation of assets must be provided including bank statements and statements from all financial institutions for December of last year.
Q. If I am a life tenant, do all the owners need to qualify?
A. No. Only the life tenant and any owners who live in the home need to qualify.
Q. Do I have to reapply every year?
A. Yes. The full review application will only be completed at least every three years. In other years you may only be required to complete a short review form. The appropriate forms are sent each January to those who received tax relief the previous year.
Q. What if I have a 100% service connected total and permanent disability?
A. You may qualify for the Disabled Veterans Real Estate Exemption program. Call (703)228-3971 for more information.
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Commonly Asked Questions and Answers about Real Estate Tax Relief
Department of Human Services
Real Estate Tax Relief
2100 Washington Blvd.
Arlington, Virginia 22204