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Martha Swenson

The Greensville County Commissioner of Revenue’s office will take applications from Sept. 3 until Nov. 1 for Real Estate Tax Relief for the Elderly, Real Estate Tax Relief for Disabled Persons under 65, Personal Property Relief for certain disabled veterans residing in Greensville County and declared to be 100 percent totally and permanently disabled by the Veterans Administration and for land owners with five acres or more productive agriculture land for next year’s tax credit.

To qualify for the tax break for qualifying senior citizens, a person must be at least 65 years or older, and fall within a certain income bracket. The dwelling must be the sole residence of the owner and the combined income from all sources of the owner and the owner’s spouse or anyone else living in the dwelling, cannot exceed $30,000.

The total financial worth of the applicant cannot exceed $75,000, excluding the value of the dwelling and one acre.  Income of relatives (other than spouse) living in the house over and above $5,000 must be included in the gross combined income.  

If the applicant is in the hospital or other extended care facility on Dec. 31, he or she may still qualify if the house is not rented or leased. The application must be signed and filled out completely with all required documents attached and returned to the Commissioner of the Revenue’s office on or before Nov. 1. If eligible, credit will be given for 2019 taxation.

Persons under age 65 and disabled must present certification from the Social Security Administration or a sworn affidavit by two medical doctors to the effect that said person is permanently and totally disabled.  The affidavit of at least one such doctor will be based upon a physical examination. The dwelling must be the sole residence of the owner and the combined income from all sources of the owner and the owners spouse and anyone living in the dwelling cannot exceed $30,000.

The total financial worth of the applicant cannot exceed 75,000, excluding the value of the dwelling and one acre. Income of relatives (other than spouse) living in the house over an above $5,000 must be included in the gross combined income. The application must be signed and filled out completely with all required documents attached and returned to the Commissioner of the Revenue’s Office on or before Nov. 1 of each year.  

If eligible, credit will be given for 2020 taxation. Qualifications for Certain Disabled Veterans seeking Personal Property relief:  has lost, or lost the use of, one or both legs, or an arm or hand, is blind or service related 100 percent permanently and totally disabled as certified by the Department of Veteran Affairs. The application must be signed and filled out completely with all required documents attached and returned to the Commissioner of the Revenue’s office by Nov. 1.

Qualifications for Land Use Credit:  minimum of five acres of agriculture in production for the past five years and be enrolled in a Soil Conservation Program of the Federal Government.  

You must file an application and pay a $50 fee for each parcel along with a Farm Service Form FSA-156EZ and map are required. Applications/certifications are due to be turned into the Commissioner of the Revenue’s Office by Nov. 1.

Any land qualifying for land use assessment can be enrolled in the program and such property will be assessed at the special assessment.  Should the land be transferred to a non-qualifying use, a penalty accrues to the landowner. The landowner is charged the tax on the difference between the fair market value and the special assessment for the past five years assuming the landowner is in the program for at least five years, plus interest.

When land use is adopted by a locality, revenues may be regained through an overall real property rate increase or through a shift in revenue to other local taxes.  

Starting Dec. 6, a penalty is added and after Jan. 1, interest is also added. The County does offer taxpayers the option of paying toward their tax bills all year long.  Applications for the credits are available at the office of the Greensville County Commissioner of Revenue, Martha Swenson’s office, 1781 Greensville County Circle, Room 132, Greensville County Government Building, Highway 301 North-Sussex Drive.  Office hours are from 8 am. to 5 p.m.