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Rockingham County
Administration Center
20 E. Gay St.
Harrisonburg, VA 22802
Elderly Tax Relief
Requirements for Exemption
Below are Rockingham County's requirements for exemption regarding elderly tax relief. You can also view or download the Elderly Tax Relief Application.
  • The title of the property for which exemption is claimed must be held, or partially held, on January 1 of the taxable year, by the person or persons claiming exemption.
  • The person or persons claiming exemption must be 65 years or older on December 31 of the year immediately preceding the taxable year.
  • The dwelling or manufactured home on the property for which exemption is claimed must be occupied as the sole dwelling of the person or persons claiming exemption.
  • The gross combined income of the owner during the year immediately preceding the taxable year shall be determined by the Commissioner of the Revenue to be an amount not to exceed $38,000. Gross combined income shall include all income from all sources of the owner and spouse and income in excess of $10,000 of each relative living in the dwelling for which exemption is claimed. Owner as used herein shall also be construed as owners.
  • The total combined net financial worth of the owner as of December 31 of the year immediately preceding the taxable year shall be determined by the Commissioner of Revenue to be an amount not to exceed $78,000. Total net financial worth shall include all assets, including equitable interest, of the owner of the dwelling for which exemption is claimed, and shall exclude the fair market value of the dwelling and the land, not exceeding one acre, upon which the dwelling is situated.
  • Annually, between January 1 and April 1 of the taxable year, the person or persons claiming an exemption must file a Real Estate Tax Exemption application with the Commissioner of the Revenue at 20 East Gay Street in Harrisonburg, Virginia.