Elderly & Disabled Mobile Home Personal Property Tax Relief

Applications​ for mobile home tax relief are taken in the office of the Commissioner of the Revenue, Municipal Center, Building 1, by appointment only from February 1 until June 30. Individuals must meet income and net worth limitations to qualify.

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.  Qualified individuals may either receive a tax exemption ranging from 20% to 100% or a tax rate freeze at a particular dollar amount as determined by the commissioner's office.  The provisions are as follows: 

  • The owner or spouse was age 65 by June 30 of the current year​;
  • The owner or spouse was permanently disabled by June 30 of the current year;
  • ​Gross annual income cannot exceed $52,340 for tax exemptions or $68,293 for the tax freeze.
  • The applicant's and the spouse's gross income are included.
  • The income of any relative living in the mobile home is included, however, the first $10,000 of their income is not included in the calculation of gross annual income.
  • The income ​​of any non-relative living in the mobile home who is not a  tenant or a paid caregiver is included, however, the first $10,000 of their income in not included in the calculation of gross annual income.
  • Applicant's net worth may not exceed $350,000.

​The qualified person must be the owner of the mobile home and the mobile home must be 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 of age ​or older or is permanently and totally disabled. A qualified person residing in a hospital, nursing home, convalescent home, or other facility for physical or mental care for extended periods of time is not disqualified from tax relief as long as the mobile home is not used by or leased to others for consideration. 

Please contact the Taxpayer Assistance Division with questions or clarification of application instructions.

Contact Information