059-24 (OrdAmendmentChapter155Taxation(SeniorCitizens&DisabledPersonsRealEstateTaxExemption)) f
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ORDINANCE
March 27, 2024
The Board of Supervisors of Frederick County, Virginia hereby ordains that
Section 155-20 (Calculation of amount of exemption) of Article III (Senior Citizens and
Disabled Persons Exemption and Deferral) of Chapter 155 (Taxation) of the Code of
Frederick County, Virginia be, and the same hereby is, amended by enacting an
amended Section 155-20 (Calculation of amount of exemption) of Article III (Senior
Citizens and Disabled Persons Exemption and Deferral) of Chapter 155 (Taxation) of
the Code of Frederick County, Virginia, as follows (deletions shown in be.14
strikethrG..gh and additions shown in bold underline):
CHAPTER 155 TAXATION
Article III Senior Citizens and Disabled Persons Exemption and Deferral
§ 155-20 Calculation of amount of exemption.
The amount of the exemption granted pursuant to this article shall be a percentage of
the real estate tax assessed for the applicable taxable year in accordance with the
following scale:
Total Combined Income Percentage of Exemption
$0 to $2000 $22,400.00 100%
$20,001 $22,400.01 to $25,000 $28,000.00 60%
$25,001 $28,000.01 to $30,000 $33,600.00 35%
$30,001 $33,600.01 to $50,000 $56,000.00 10%
Res. No. 059-24
Enacted this 27t" day of March 2024.
Josh Ludwig, Chairman Aye John Jewell Aye
Heather H. Lockridge Aye Robert W. Wells Aye
Blaine P. Dunn Aye Robert Liero Aye
Judith McCann-Slaughter Aye
Michael L. Bollhoefer
Clerk, Board of Supervisrs
County of Frederick, Virginia
Res. No. 059-24
COUNTY OF FREDERICK
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Roderick B. Williams
County Attorney
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540/722-8383
173 8 Fax 540/667-0370
173
E-mail rwillia@fcva.us
MEMORANDUM
TO: Board of Supervisors
FROM: Roderick B. Williams, County Attorney
DATE: March 22, 2024
RE: Senior Citizens and Disabled Persons Real Estate Tax Exemption:
Increase in Income Limits for Qualification
Per the Board's direction at its work session on February 28, 2024, attached please find a
proposed ordinance increasing the income limits for qualification for the senior citizens and
disabled persons real estate tax exemption. Necessary advertising has run, so that the Board may,
should it so elect, adopt the proposed ordinance at its meeting on March 27, 2024.
Attachment
107 North Kent Street • Winchester, Virginia 22601