Board of Supervisors Meeting Date: 

Raymond E. Graham, Chairman, Cedar Run District Supervisor

May 11, 2006

Staff Lead:


Ross W. D'Urso, Commissioner of the Revenue

Commissioner of the Revenue


An Ordinance Amending Section 8-3 (Exemption for Elderly and Disabled) of the Code of Fauquier County to Provide for Increased Financial Limitations for Qualification for Relief from Real Property Tax

Topic Description:

Title 58.1-3211, Code of Virginia, provides enabling legislation that permits exemption and/or deferrals of real property tax levied by a locality for qualified citizens age 65 or older and persons declared totally disabled.  Certain limitations are set out for use Statewide.  It also provides that certain localities, including Fauquier County, may have higher than standard limitations. 

Legislation adopted by the 2006 General Assembly provides that Fauquier County may exempt or defer the real property tax for those elderly or disabled persons whose income does not exceed $72,000 and a maximum net combined financial worth, which shall exclude the value of the dwelling and the land, not exceeding twenty-five acres upon which it is situated, of $540,000.  As a part of the budget deliberations that board agreed to set that limits at and income level of $58,000,  a net combined financial worth of $440,000, an increase in the relatives income from $8,500 to $10,000 and an exemption on the land not to exceed five acres. 

The current limitations established by the Board of Supervisors are $52,000 gross income and $195,000 net worth.  The Relief for the Elderly Ordinance was last amended May 20, 2002 to reflect those amounts. 


Limits                         Current            Proposed

Gross Income                52,000                 58,000

Net Worth                   195,000               440,000

Relative Income               8,500                 10,000

Exempted Acreage             1.0                       5.0


Requested Action of the Board of Supervisors: 

Consider adoption of the attached Ordinance.

Financial Impacts Analysis:


 Participation              Exempted Tax*

Current        750           $1,214,700

Estimated    830           $1,543,400 

*   $0.645 tax rate 

During the FY07 Budget deliberations an allowance for the revenue reduction was presented to account for the proposed change in limitations; and the budget was amended prior to adoption therefore, there is no additional impact to the County Administratorís proposed budget.  In order to implement these changes, the attached ordinance amendment needs to be slated and set for public hearing.

Identify any other Departments, Organizations or Individuals that would be affected by this request:

County Attorney

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