Real Estate Tax Relief and Exemptions

Elderly and Disabled

The Commissioner of the Revenue is responsible for administering a program for tax relief on real estate (and mobile homes) for eligible elderly and disabled residents of Chesterfield County. You may be eligible if you meet the following criteria:

• You are 65 years or older or totally and permanently disabled, as of Dec. 31 preceding the year of your application.
• You must own your home.
• Your total household income is less than $60,000.
• Your assets excluding your home do not exceed $380,500.

If you feel you meet the criteria and would like to apply, complete your application in the Citizen Portal or by downloading the Elderly and Disabled Tax Relief application and instructions (PDF).

To appoint someone to represent you during the real estate tax relief application process, complete the Elderly and Disabled Real Estate Tax Relief Appointment of Representative form (PDF).

Surviving Spouses of Emergency Services Providers

Article X, Section 6-B of the Constitution of Virginia provides for an exemption of real estate taxes for the surviving spouses of certain emergency services providers, including the surviving spouse of any law-enforcement officer, firefighter, search and rescue personnel, or emergency medical services personnel who was killed in the line of duty. The surviving spouse must occupy the real property as their principal place of residence.

If you feel you meet the criteria and would like to apply, complete your application in the Citizen Portal or by downloading the Surviving Spouse of Emergency Services Provider Real Estate Tax Exemption application (PDF).

Surviving Spouses of Armed Forces Members

Code of Virginia §58.1-3219.9 and §58.1-3228.2 provide for exemptions of real estate taxes for the surviving spouses of members of the armed forces killed in action, died of wounds received in action or died in the line of duty. The surviving spouse must occupy the real property as their principal place of residence.

If you feel you meet the criteria and would like to apply, complete your application in the Citizen Portal or by downloading the Surviving Spouse of Armed Forces Member Real Estate Tax Exemption application (PDF).

100% Disabled Veterans and Surviving Spouses

100% Disabled Veterans
Per the Code of Virginia Article 2.3 § 58.1-3219.5, the Virginia General Assembly exempted from taxation the real property, including the joint real property of husband and wife, of any veteran who has been rated by the U.S. Department of Veterans Affairs to have a 100% service-connected, permanent and total disability and who occupies the real property as their principal place of residence. The exemption will cover the real property taxes for the home and up to one acre of land upon which the home is situated.

If you feel you meet the above criteria and would like to apply, complete your application in the Citizen Portal or by downloading the 100% Disabled Veteran Real Estate Tax Exemption application (PDF).

You will not be required to reapply to receive the exemption every year. However, if you predecease your spouse, they are required to immediately inform the Commissioner of the Revenue. If there is a change in your principal place of residence or change of ownership, you will need to contact the Commissioner of the Revenue for further instruction.

To appoint someone to represent you during the real estate tax exemption application process, complete the 100% Disabled Veteran Real Estate Tax Exemption Appointment of Representative form (PDF).

For more information about personal property tax exemptions for veterans, view the Personal Property Tax Relief, Classifications and Exemptions page.

Surviving Spouses of 100% Disabled Veterans
The surviving spouse of a veteran eligible for the exemption set forth in the Code of Virginia also qualifies for the exemption per the following criteria:

• Death of the veteran occurred on or after Jan. 1, 2011
• Surviving spouse does not remarry
• Occupancy:
  • Surviving spouse continues to occupy the joint real property as their primary place of residence
  • If the surviving spouse relocates from the joint real property, then the new residence may receive an exemption starting Jan. 1, 2019, or date of purchase, whichever is later

If you feel you meet the criteria and would like to apply, complete your application in the Citizen Portal or by downloading the Surviving Spouse of 100% Disabled Veteran Real Estate Tax Exemption application (PDF).