Commissioner of the Revenue's Office

Real Estate Tax Freeze

The Commissioner of the Revenue’s Office administers the tax freeze for the elderly and disabled on real estate. This is a freeze so when the assessment goes up, the tax remains the same.  If you have questions, please feel free to contact the Commissioner of the Revenue's Office or visit their website for more information.

DO YOU QUALIFY?
If you can answer yes to ALL of the following questions, you may be able to qualify for the Tax freeze.

• ARE YOU NAMED ON THE DEED FOR THIS PROPERTY?
  
  
• PROPERTY THAT IS JOINTLY OWNED BY HUSBAND AND WIFE, EITHER SPOUSE CAN BE 65 YEARS OF AGE OR OLDER OR DISABLED. ANY OTHER OWNERS MUST MEET ALL QUALIFICATIONS.
  
  
• WERE YOU AT LEAST 65 YEARS OF AGE OR TOTALLY AND PERMANENTLY DISABLED BY DECEMBER 31ST OF THE PRECEEDING YEAR?
  
  
• IS THIS YOUR PRIMARY RESIDENCE THAT YOU ARE APPLING FOR?
  
  
• IS YOUR GROSS INCOME FROM ALL SOURCES $50,000 OR UNDER?
  
  
• ARE ALL OF YOUR ASSETS EXCLUDING YOUR HOME $100,000 OR UNDER?

If you think you qualify please contact this office, call 540-375-3019. Applications are available online and may be mailed and accepted only between July 1st and August 31st of each year.

Tax Freeze Application

Tax Freeze Affidavit

If you need assistance with the forms and cannot come into the office, we offer in-home assistance. Please call to schedule for us to come see you.