The person or persons applying must be owners or partial owners and must occupy dwelling on the real estate for which application is being made. This amount shall not include the value of the sole dwelling and up to one acre of land. An application must be filed each year with the Commissioner of Revenue s Office. The Code of Virginia state that the Commissioner of Revenue will determine the owner of record as of January 1 of each taxable year. If a deed is recorded after January 1, the owner of the record will not change until the following tax year.
Mobile homes are determined to be real estate or personal property on a case by case basis.
A sales study is conducted on different types of property throughout the county. There is no tax relief program available for personal property. This is a tax relief program for elderly and disabled citizens. At the present time, you can come into the Commissioner of Revenue s Office and look up property on numerical map listings and taxation maps. In most cases, it is relatively easy to locate a particular owner.