Property Tax Relief in Northern Virginia for Seniors, People With Disabilities and Veterans

Northern Virginia homeowners who are 65 or older, permanently and totally disabled, or rated 100% disabled by the VA may qualify to have some or all of their real estate taxes forgiven. The senior and disability programs are run locally under Virginia law, so the income and asset limits depend on whether you live in Arlington, Fairfax, Loudoun, Prince William or Alexandria. The disabled veteran exemption is set statewide and has no income test.

Here is how each program works for the 2026 tax year, how to apply and what buyers and sellers should know.

How Virginia’s senior and disability tax relief works

Virginia’s Constitution and Code (starting at Va. Code § 58.1-3210) allow each county and city to exempt or defer real estate tax for owners who are at least 65 or permanently and totally disabled, within limits the locality sets. Common rules across Northern Virginia:

• The home must be your principal residence, and in most places every owner must live there (with exceptions for nursing homes or assisted living).
• Income is household income, usually the prior calendar year’s gross income of owners, spouses and relatives living in the home, with partial exclusions for some relatives.
• Assets (net worth) exclude the home and some amount of land. Retirement accounts, savings and other real estate generally count.
• Relief can be an exemption or a deferral. An exemption forgives the tax. A deferral postpones it, usually with interest, until the home is sold or the owner dies.
• Disability must be certified, typically by the Social Security Administration, the VA, the Railroad Retirement Board or two licensed physicians.

2026 limits across Northern Virginia

These figures come from each locality’s 2026 program pages. Programs change most years, so confirm before you apply.

Locality	2026 income limit	Asset / net worth limit	Relief type	Key deadline
Arlington County	Full exemption to $63,104; partial tiers to $112,187; deferral only to $139,551	$515,200 (exemption); to $695,519 for deferral	100%, 75%, 50%, 25% exemption or deferral	November 16, 2026 (March 31 for an adjusted first bill)
Fairfax County	Full exemption to $60,000; partial tiers to $90,000	$400,000	100%, 75%, 50%, 25%; separate deferral up to $100,000 income and $500,000 assets	May 1, 2026
Loudoun County	Full exemption to $87,000; lower income caps at higher net worth	$498,000 for full; 50% tiers up to $1,028,000	100% or 50% exemption	Confirm with the Commissioner of the Revenue
Prince William County	Up to $123,903 (2025 income)	$400,000 (home and up to 25 acres excluded)	Full or partial exemption	Confirm with Real Estate Assessments
City of Alexandria	See the 2026 application	$430,000	Exemption or deferral	April 15

A few local wrinkles worth knowing. Fairfax excludes the home and up to one acre from the asset test. Loudoun excludes the home and up to ten acres from net worth but applies the exemption to the residence and up to three acres. Arlington lets applicants deduct certain unreimbursed medical costs, emergency home repairs and condo special assessments above $1,000 per category from assets. Several localities also offer car tax relief or renter assistance for qualifying residents.

The disabled veteran exemption

Under Va. Code § 58.1-3219.5, a veteran rated by the VA as having a 100 percent service-connected, permanent and total disability is exempt from real estate tax on the home they occupy as a principal residence, plus the land under it up to one acre (more if the locality’s senior program covers more acreage). There is no income or asset limit and no age requirement.

• Surviving spouses of qualifying veterans who died on or after January 1, 2011 keep the exemption as long as they do not remarry, and they can move to a new principal residence without losing it.
• Joint ownership with non-qualifying owners other than a spouse can prorate the exemption.
• Applying before you buy is allowed. Under § 58.1-3219.6, a veteran can apply before purchase and the locality processes it within 20 business days, effective once the veteran owns the home.
• Surviving spouses of service members killed in action have a separate exemption in Article 2.4 of the same chapter of the Code.

Apply with your county or city’s Commissioner of the Revenue or tax office, with your VA rating letter. Denials on eligibility can be appealed to the Virginia Department of Veterans Services. For buying with VA financing, see my VA loan guide.

How to apply, step by step

1. Find your locality’s current application on its official tax relief page.
2. Gather your prior-year federal and Virginia tax returns, year-end statements for every financial account, and any disability certification.
3. If the home is in a trust, or you are divorced or separated, collect the trust document or decree.
4. File by the deadline and keep a copy. First-time applicants usually file a full application; returning applicants may file a shorter renewal.
5. Watch your next tax bill to confirm the relief was applied.

A worked example

An illustrative example for a Fairfax County homeowner. The assessment and tax rate are hypothetical round numbers, not current figures.

	Amount
Assessed value	$650,000
Illustrative tax rate per $100	$1.10
Annual tax before relief	$7,150
Household income	$74,000 (50% tier in Fairfax’s 2026 program)
Relief	$3,575
Tax owed	$3,575

The same owner with $58,000 of income would owe nothing on the home, while $91,000 would exceed the exemption limit. Small changes in income, like a large IRA withdrawal, can move you between tiers, so talk with a CPA before taking a big distribution.

What buyers, sellers and heirs should know

• Relief is personal. A seller’s exemption does not transfer to a buyer. Buyers should estimate taxes from the full assessment.
• Deferred taxes come due. If a seller or estate used a deferral, the deferred amount plus interest is typically paid at closing from sale proceeds. See selling an inherited home.
• Moving within Northern Virginia means reapplying under the new locality’s rules.
• Assessments still matter. Review your notice each year; my Fairfax County 2026 assessments post explains how to read it.

Common mistakes

• Assuming you earn too much without checking the tiers.
• Missing the annual renewal and losing a year of relief.
• Forgetting that one large one-time withdrawal counts as income.
• Not applying for the veteran exemption right after receiving a 100% P&T rating.
• Buying a home and budgeting based on the seller’s reduced tax bill.

This is general information, not tax or legal advice. A CPA, a Virginia real estate attorney or your local tax office can confirm how the rules apply to you. For other ways to save, see homeowner tax deductions and downsizing mistakes to avoid.

Frequently asked questions

At what age do you stop paying property taxes in Virginia?

There is no age at which taxes automatically stop. Owners 65 and older may qualify for full or partial relief if their income and assets are under their locality’s limits.

Do 100% disabled veterans pay property taxes in Virginia?

Veterans rated 100% service-connected, permanent and total are exempt from real estate tax on their principal residence and up to one acre under Va. Code § 58.1-3219.5. Qualifying surviving spouses keep the exemption if they don’t remarry.

What is the income limit for senior tax relief in Fairfax County?

For 2026, Fairfax County’s real estate tax relief allows household income up to $90,000, with full relief at $60,000 or less, and net assets up to $400,000 excluding the home.

Does a buyer get the seller’s senior tax exemption?

No. Relief belongs to the qualifying owner. A buyer’s taxes are based on the full assessment unless the buyer qualifies and applies on their own.