Older Adults and Persons with Disabilities (OAPD) Real Estate Tax Relief Program

The City’s OAPD Real Estate Tax Relief Program is managed by the Department of Finance’s Real Estate Unit. Please see below for more information and resources for the program. 

OAPD Real Estate Tax Relief Program General Information

Pursuant to the City of Richmond Code Sec. 26-364 and Sec. 26-365, persons qualifying for relief are deemed to be bearing an extraordinary real estate tax burden in relation to their income and financial worth. The OAPD Program provides tax relief up to 100 percent for qualified older adults (65 and older) and persons with disabilities that are 100 percent permanently and totally disabled. 

OAPD Summary Qualifications and Deadlines:

• Maximum total household income is $70,000
  • Does not include income of bona fide caregivers
• Maximum total owner(s) financial worth is $450,000
  • Does not include value of the primary residence
• Filing deadline to receive benefit applied to the subsequent tax year is September 30
• Final filing deadline is December 31
   

We encourage all applicants to submit a completed paper or digital application with all required documentation by September 30 to ensure that qualified applicants receive their relief on the following year’s real estate tax bill along with current year relief.

OAPD Relief Options: Exemption or Freeze

Qualifying participants in the OAPD Program have the option to receive relief in the form of a real estate tax exemption or freeze. However, participants must select only one option and cannot participate in both simultaneously. While the Department of Finance can provide assistance in completing your application, we cannot provide financial advice as to which option applicants should choose. This is a question that can best be answered by your tax advisor or attorney. 

• Real Estate Tax Exemption: Relieves a portion the real estate tax based on income as follows:

• Real Estate Tax Freeze: Relieves a portion of the real estate tax by freezing the amount assessed in the tax year in which the taxpayer initially applied and qualified. 

OAPD Specific Program Qualifications

• Applicant must be at least 65 years of age OR 100 percent permanently and totally disabled as of December 31st of the previous year.
• Applicant must occupy as the sole dwelling the residence in question.
• Applicant must hold title to the residence.
• Household may not have a combined total gross income exceeding $70,000, including Social Security for the previous year. Total gross income means income subject to tax under federal income tax laws, regulations, rules, or policies prior to any adjustments, deductions or exemptions.
• The income of owner’s relatives living in the dwelling must be included in the total income, excluding the first $10,000 of each relative’s earnings. If a nurse/family. member is assisting you, then their income is not included in the total taxable income.
• Financial worth of owner, spouse, and co-owner may not exceed $450,000 as of December 31st. The dwelling and up to one acre of land on which the dwelling is located is excluded from the financial worth. Items included in financial worth are vehicles, checking and savings accounts, certificates of deposit, stocks and bonds, life insurance policies with a cash value, among others.

If you are forced to leave your home and receive treatment in an assisted living facility, hospice care, extended hospital stays, or nursing home, relief will continue as long as your residence is not sold or rented to anyone.

OAPD Program Documentation

Whether you are applying in person or mailing an application in, supporting documentation for each entry of income and financial worth must be included with all applications. Such documents needed may include photocopies or attachments of:

• End of the year statements of income including W-2’s, 1099’s, etc. (previous year)
• Full checking and savings account statements as of December (previous year) and January (current year)
• End of the year statements showing values of stocks, bonds, mutual funds, etc. owned (previous year)
• Proof of disability is required for those under 65 years of age. A certification from the Social Security Administration, such as an awards letter, will suffice or a letter from the Railroad Retirement Board, Department of Veteran Affairs, or two signed affidavits from Virginia licensed doctors to the effect that such person is permanently and totally disabled.
   

Proof of all income and financial worth must be included in the application reflecting December 31 of the prior year.

OAPD Program Application 

The OAPD Real Estate Tax Relief Application Form must be completed and submitted by September 30 to ensure the benefit is applied to your next real estate tax bill. Proof of Disability is required for those under 65 years of age only. 

If you need to have a family member or friend designated to handle the application process for you, you must submit a signed power of attorney with your application or complete the OAPD Real Estate Tax Relief Authorization Form.

Application forms are available for pick up at several locations:

• City Hall Real Estate Unit: 900 E. Broad Street, Room 100, Richmond, VA 23219
• East District Initiative: 701 N. 25th Street, Richmond, VA 23223
• Southside Community Services Center: 4100 Hull Street Road, Richmond, VA 23224
• Office of Aging and Disability Services: 7945 Forest Hill Avenue, Richmond, VA 23225
• Richmond Public Libraries: Click here for multiple locations

Paper applications must be returned to:

• City Hall Real Estate Unit: 900 E. Broad Street, Room 100, Richmond, VA 23219

OAPD Program Recertification

After entering the program in year one using the OAPD Real Estate Tax Relief Application Form, participants in the program must complete an annual OAPD Real Estate Tax Relief Recertification Form in years two and three of the program. This form certifies that to the best participants knowledge and belief that no information has changed from their prior application that would violate the limitations and conditions necessary to qualify for relief. All recertifications for the year must be submitted prior to December 31 of the same year to maintain relief.

If participants have had a change in qualification that they believe may impact their relief, please call contact RVA 311 at (804) 646-7000 or click here to submit a ticket. A member of the Real Estate Unit will contact you to discuss the change.

Following the third year in the program and two permitted recertifications, participants in the program who wish to remain in the program must submit a new OAPD Real Estate Tax Relief Application Form.

OAPD Program Forms and Resources

• OAPD Real Estate Tax Relief Application Form (with Instructions) – Use this form to apply to the program for the first time or to reapply after the third year in the program
• OAPD Real Estate Tax Relief Recertification Form – Use this form to recertify your information for the second and third year of the program
• OAPD Real Estate Tax Relief Authorization Form – Use this form to authorize a third party to discuss the information contained in your application and handle your application on your behalf with the Department of Finance
• OAPD Real Estate Tax Relief Informational Brochure – Use this pamphlet to help the Department of Finance spread the word about the program to others who may qualify
   

If you have a question, comment, or concern regarding City of Richmond OAPD Real Estate Tax Relief Program, please contact RVA 311 at (804) 646-7000 or click here to submit a ticket.