Included herein is a discussion on capital expenses for special equipment installed in the home, or for home improvements made such as ramps, widening doors and passageways, railings, lowering kitchen counters, etc. Unused credit can be carried over for up to 5 years. IRS Publication 554 - Older American's Tax Guide. This is an excellent resource of general information. Fairfax County offers personal property and real estate tax relief as well as a rental grant for persons who meet qualifying requirements.
Details are available at the above references.