Elderly & Disabled Real Estate Exemptions

You may be eligible if:
  • You own and live on the property in James City County.
  • You are 65 years old or older by July 1 or you are permanently and totally disabled. Your disability must be verified by a letter from the Social Security Administration or the Veterans Administration or 2 letters from 2 qualified physicians stating your disability.
Additional Qualifications
  • Total combined annual income of household members cannot exceed $45,000.
  • This income can include, but is not limited to wages, social security payments, gifts, proceeds or insurance, welfare receipts, and benefits under the state supplemental retirement system. Income shall not include certain non-taxable disability payments and workmen’s compensation benefits.
  • Total combined net worth such as stocks, bonds, bank accounts, etc. cannot exceed $200,000. This does not include the value of the house and 10 acres of land.
The application for this Real Estate Exemption Application (PDF) must be completed between January 1 and June 1 of each year. Person(s) qualifying shall be exempt from real estate taxes in an amount not to exceed the annual real estate rate multiplied by the first $120,000 of assessed real estate value.