The tax relief is available to taxpayers qualified under the provisions of the Code of Virginia, Title 58.1-3210 through 3218 and city ordinance #3133, adopted May 11, 2010. The tax relief offered is either a tax exemption ranging from 20% to 100% or deferral. The provisions are as follows:
- You or your spouse were age 65 by December 31 of the previous year.
- You or your spouse were permanently disabled by December 31 of the previous year.
- Your annual household income cannot exceed $63,450 for tax exemptions, or $67,000 for tax deferral:
- The applicant's and the spouse's income are included. For 2012, the income is limited to that income that is subject to tax under federal income tax laws, regulations, rules, or policies.
- The income of any relative who lives in the mobile home is included, however the first $10,000 of income is not included.
- The income of any non-relative who lives in the mobile home that is not a tenant or a paid care giver is included, however the first $10,000 of income is not included.
- Excludes up to $5,000 of any permanent or temporary disability benefit received by the owner.
- If the owner is permanently and totally disabled, the first $10,000 of his income shall not be included.
- Your net worth may not exceed $350,000.
The mobile home must be owned by, and be occupied as the sole dwelling of the qualified person. A mobile home jointly held by husband and wife, with no other joint owners, may qualify for tax relief if either person is 65 years or older or is permanently and totally disabled. If you would otherwise qualify for the tax relief, the fact that you may be residing in a hospital, nursing home, convalescent home, or other facility for physical or mental care for extended periods of time does not disqualify you from the tax relief, as long as the mobile home is not used by or leased to others for consideration.
If you have any questions or would like to apply, please contact the Commissioner of the Revenue.
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