Tax Relief

Tax relief is a program for eligible seniors and disabled residents which provides relief of taxes through exemptions and deferrals. Tax relief is available to income-eligible seniors and individuals with disabilities through the Treasurer's Office. The deadline to submit your application is April 15 of each year. To qualify, the property owner must meet the follow 2 requirements:
  • Applicants must be residents of the City of Falls Church as of December 31, 2013.
  • Applicants must be at least 65 years of age, or permanently and totally disabled.
Exemption
An exemption means you are exempted from a specified amount of your taxes due. The amount will depend on your household income and assets. This amount will be deducted from your taxes owed. Depending on the amount of taxes you owe, all or some of the taxes may be exempted. The household income limit to be eligible for a 2014 exemption is $37,450. The maximum amount of exemption granted by the City of Falls Church is $2,000 per year.

Deferral

A deferral means that you may suspend paying your taxes until the property is sold or you are no longer the owner. Even if you receive a tax exemption, you can defer the remaining balance of your taxes due. If you are over the income limit for exemption but not above the deferral maximum income limit of $75,000, you may elect to defer all of your taxes.

Any deferred taxes must be repaid to the city and will include interest. Interest rates are changed annually and are set to the prime rate on January 1 of each year. The Prime Rate is 3.25%.

Real Estate Tax Relief
  • $2,000 cap on relief
  • Income Limit for Households Eligible for Relief and Deferral: $37,450 and below
  • Income Limit for Households Eligible for Deferral Only: $37,451 to $75,000
Any City of Falls Church applicant for tax relief must own and reside in the home for which they are seeking relief as of December 31, 2013. If the home is owned and titled by more than the primary tax relief applicant, then all income for all owners will be taken into account when calculating relief amounts. You will need all other titled owners to complete an application before April 15, 2014. Total financial worth, exclusive of the dwelling, household furnishings and 1 acre of land upon which the dwelling is situated, must not exceed $540,000 as of December 31, 2013. Special provisions apply for applicants living with relatives for the purpose of avoiding institutionalization. Certification forms will be provided upon request.

Personal Property/Automobile Decal Relief
  • Income limit for eligible households: $20,000 and below
  • Grant cap for Auto Decal Relief: $33
  • Grant cap for Personal Property Relief: $25
If the automobile for which the relief is sought is co-owned, all owners, expect the applicant's spouse, must be 65 years of age or older. Relief shall apply to only 1 vehicle per household. Leased vehicles are not eligible for personal property tax exemption. Total financial worth must not exceed $150,000

Rent Relief
  • $1,700 cap on relief
  • Income limit for eligible households: $37,450 and below
Applicants must have paid rent for residential housing within the City of Falls Church during 2013. Special provisions apply for qualifying applicants residing in the city for less than the entire grant year. The total financial worth must not exceed $150,000 as of December 31, 2013.