Kristie D. Chittum, Commissioner of the Revenue, would like to remind
residents that individuals who were age 65 or older, or totally and permanently
disabled, as of December 31, 2025, may be eligible to apply for the Real Estate
Tax Freeze during the month of August. Applications must be completed and
filed with our office no later than August 31, 2026.
To qualify, applicants must meet all the following requirements:
• Your name is on the deed for the property in which you are applying.
• You were at least 65 years of age OR totally and permanently
disabled as of 12/31/2025.
• You were the property owner as of 12/31/2025.
• The house you are applying for is your primary residence.
• The gross income from all parties living in the residence and/or
named on the deed $65,000 or less.
• All assets, excluding the home you are applying for, is $185,000 or less.
Applications are available in our office and online at www.salemva.gov.
Assistance with completing the application is available by appointment only.
Please contact our office at (540) 375-3019 between 8:00 a.m. and 5:00 p.m.,
Monday through Friday, if you have any questions.
