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Contact Information:

 
Commissioner of the Revenue
101-B Mounts Bay Rd.

Williamsburg, VA 23185

or

Mailing Address:

P. O. Box 283
Williamsburg, VA 23187-0283

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P: 757-253-6695
F: 757-253-6733

 

commissioner.revenue@
jamescitycountyva.gov

 

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8 a.m. - 5 p.m.
Monday-Friday

 


 

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Tax Relief

 

Real Estate - Exemption for the Elderly and Handicapped

 

Certain qualified individuals may be eligible for a tax exemption for real estate taxes.

 

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 two letters from two qualified physicians stating your disability.

 

Other qualifications you must meet include:

  • Total combined annual income of household members cannot exceed $45,000.00.
  • 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 $200,000.00. This does not include the value of the house and ten acres of land.
  • The application for this tax relief PDF Symbol 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.

 

Disabled Veterans Real Estate Exemption


Any Veteran who has been rated to have a 100 percent permanent and total disability by the Veteran’s Administration is eligible to receive an exemption for the real estate tax on the real property, including property jointly owned by husband and wife, used as his principal residence.  This exemption also applies to certain surviving spouses of qualifying veterans who remain in the home and do not remarry.

 

The application for disabled veterans real estate exemption PDF Symbol should be filed with the Commissioner of the Revenue and include a copy of the VA Benefits InformationLetter documenting the qualifying disability.

 

Land Use Taxation

 

James City County provides for special valuation of real property tracts larger than five acres devoted to agricultural or horticultural uses and timberland tracts of 20 acres or more located in an Agricultural/Forestal District.

 

Owners of such property must file application PDF Symbol annually on forms provided by the Commissioner of the Revenue's Office certifying the continued qualifying use of the property. Applications must be filed prior to November 1 for valuation in the next succeeding year under this program.

 

Those interested in forming an Agricultural/Forestal District should contact the James City County Planning Department.

 

Personal Property

 

Military Exemption – Active Duty

 

Military personnel and their spouses may qualify for an exemption to personal property tax.  To qualify, annual applications must be filed certifying the legal residence of both the service member and spouse.  When filed, the exemption form PDF Symbol must have a current copy of the service members Leave and Earnings Statement showing the home of record other than Virginia. 

 

Disabled Veterans

 

Individuals who are disabled veterans, who is considered by the Veterans Administration to have a 100 percent service related disability, may exempt from taxation one motor vehicle. Documentation of the disability should be submitted along with an application indicating which vehicle the veteran wishes to have exempted.Click here >>

 

Vehicles Specially equipped for the Transport of Handicapped Individuals

 

Any vehicle which has been specially equipped for the transport of a handicapped individual may be exempted from personal property tax. The owner of the vehicle should submit documentation of the type of equipment which has been installed and the date of installation in order to qualify for this exemption. The exemption applies to vehicles which are used by the owner for transport of any member of his household. Click here>>

 

Personal Property Tax Relief Act of 1998

 

In 1998, the general Assembly passed legislation providing for personal property tax relief for cars, trucks and motorcycles owned and operated by individuals for their personal use. When fully implemented by the State, the program will eliminate the tax liability on the first $20,000 of value on qualifying vehicles. In order to qualify for this program, the vehicle must be individually owned, have gross vehicle weight of 7,500 pounds or less and be used less than 50 percent for business purposes. Owners are required to certify the use of their vehicles on their state and local registrations after January 1, 2003, in order to receive the benefits of this program. The amounts of tax relief provided since the program's inception in 1998 are shown below:

 

Year

Percentage of Relief

Maximum Tax Benefit per Vehicle

2002

70.0% 560

2003

70.0% 560

2004

70.0% 560

2005

70.0% 560

2006

61.0% 488

2007

57.0% 456

2008

58.0% 464

2009

63.0% 504

2010

61.0% 488

2011

58.5% 468

 

Anyone with questions regarding the qualification of a motor vehicle to receive this tax relief should contact the Commissioner of the Revenue's office at 757-253-6695.