Kristie D. Chittum, the Commissioner of the
Revenue, would like to inform those individuals
that were 65 or older or totally and permanently
disabled as of December 31, 2024, that they may
be able to apply for the tax freeze during the
month of August. Forms must be completed and
filed in our office by August 31, 2025. Taxpayers
must meet ALL the following qualifications:
• Your name is on the deed for the property
which you are applying.
• You were at least 65 years of age OR totally
and permanently disabled as of 12/31/24.
• You were the property owner as of 12/31/24.
• 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
is $65,000 and under.
• All assets, excluding the home you are
applying for, is $185,000 or under.
Applications are available in our office and online
at www.salemva.gov. Assistance in completing
the tax freeze application is provided in our
office by appointment only. Please contact
our office at 540-375-3019 between 8:00 a.m.
and 5:00 p.m. Monday through Friday with any
questions.
