HomeMy WebLinkAbout074-26 (SeniorCitizens&DisabledPersonsExemptions) 40.0
ORDINANCE
March 25, 2026
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 ill (Senior Citizens and Disabled Persons Exemption and
Deferral)of Chapter 155(Taxation)of the Code of Frederick County,Virginia, as follows(deletions
shown in 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$22,400.00 $23,700 100%
$22,400.01 $23,700.01 to$28,800.00 $29,500 60%
$28,000.01 $29.500.01 to$33,600.00 35 500 35%
$33,600.01 35 500.01 to$56-000.00 $59,000 10%
Enacted this 2511 day of March 2026.
John F. Jewell Aye Michael D. Guevremont Aye
Albert L. Orndorff Aye Robert T. Liero Aye
Jason C. Aikens Aye Gary R. Oates Aye
Robert W. Wells Aye
Michael Boilhoefer
Clerk, Board of S f)ervisors
County of Frederick, Virginia
No.074-26
COUNTY OF FREDERICK
f
Andrew R. Fox
County Attorney
540/722-8383
Fax 540/667-0370
E-mail: andrew.fox@fcva.us
MEMORANDUM
TO: Board of Supervisors
FROM: Andrew R. Fox
County Attorney
DATE: March 25, 2026
RE: Senior citizens and Disabled Persons Real Estate Tax Exemption:
Increase in Income Limits for Qualification
Attached please find a proposed ordinance increasing the income limits for qualification
for the senior citizens and disabled persons real estate tax exemption. The updated threshold
amounts reflect cost of living increases in Social Security that could cause participants to be
disqualified or experience a lower level of exemption if the County's thresholds are not adjusted
accordingly.
The Board may, should it so elect, adopt the proposed ordinance at its meeting on
March 25, 2026.
Attachment
107 North Kent Street • Winchester, Virginia 22601