- The vehicle for which tax relief is requested must be owned or partially owned and used by or for the applicant. Leased vehicles do not qualify for tax relief.
- The vehicle for which tax relief is requested must be currently assessed by the City at less than $30,000. Only one vehicle per household shall be granted tax relief.
- The applicant must be at least 65 years of age or permanently and totally disabled on or before April 16, 2019. The applicant must provide proof of age (such as a copy of a valid driver's license or birth certificate) or certificate of disability if the applicant is under 65.
- The total combined gross income of the applicant and his/her spouse shall not have exceeded $20,000 for calendar year 2018.
- The net combined financial worth (all assets, including vehicles) of the applicant and his/her spouse, excluding the value of the principle residence and lot up to two acres in the City, shall not exceed $75,000 as of December 31, 2018.
Permanently and totally disabled persons must attach to the application or affidavit form, certification of their disability from the Social Security Administration Office, the Department of Veterans Affairs or the Railroad Retirement Board, or a sworn affidavit by two medical doctors licensed to practice in the Commonwealth of Virginia. The certification or affidavit must state that the applicant is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment or deformity which can be expected to last for the duration of the applicant’s life.
Verification of Income and Assets
All applicants must attach copies of documents to support income, e.g., Social Security statements (SSA-1099), Railroad Retirement (RRB-1099), pension statements (1099-R), wages (W-2), interest (1099-INT) and dividend income (1099-DIV), miscellaneous income (1099-MISC), etc. All applicants must attach copies of documents to support net worth as of December 31, 2018, e.g. all bank and/or financial institution statements for December 2018. These statements arrive by mail each January and indicate the total income received from the sender for the previous year. Other income might be verified by divorce agreements, leases, etc.
All applicants that are required to file Federal Income Tax Returns must provide a copy of the tax returns, with all income attachments (Schedules B, C, D, and E), by April 20, 2019.
Filing an Application
Completed applications or annual certifications must be filed with the Department of Finance by April 15, 2019. In the event that hospitalization or medical illness prevents the applicant from submitting an application by the April 15 due date, late applications will be accepted up to June 17.
Please note for 2019, all applicants are required to file a full application. For the next two subsequent years, the participant needs only to sign and return an annual certification unless income and assets substantially change. For example, if an applicant completes a full application in 2019, he or she will submit signed annual certifications in 2020 and 2021. He or she will then submit another full application in 2022.
Any resident wishing to receive an application by mail should contact:
Proration of Vehicle Tax Relief
An individual who changes vehicles during a year (such as trading in an old vehicle for a new one) may receive tax relief on the new vehicle for the remainder of the tax year during which the qualified participant meets the requirements of tax relief.
The City Code requires that applicants who qualify for tax relief notify Discovery & Collections in the event of any financial changes or the death of the applicant during 2019 that affects their eligibility status. Examples of changes that need to be reported include: (a) Change of residence; (b) Sale of the qualified vehicle; (c) The death of the applicant(s); or (d) Changes in income or assets.
Changes in income, financial worth, ownership of the qualified vehicle, or other factors occurring during the year for which tax relief is sought that affect the applicant’s eligibility status may adjust or eliminate any tax relief for the remainder of the tax year. Tax relief granted up to the date of any change that has affected the taxpayer’s eligibility for this program is not affected.
Information and Assistance
Application assistance is available by phone or email at:
In person application assistance is available from 9 a.m. to 2 p.m., Tuesdays and Thursdays, at:
301 King Street, Room 1700
Alexandria, VA 22314