Kristie D. Chittum, the Commissioner of the
Revenue, would like to inform those individuals
that were 65 or older or permanently disabled
as of December 31, 2022, that they may be able
to apply for the tax freeze during the months of
July and August. 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 12/31/22.
• You were the property owner as of 12/31/22.
• 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 in our office and online at
www.salemva.gov. Assistance in completing the
required tax freeze application is provided in our
office by appointment. Please contact our office
at 540-375-3019 between 8:00 a.m. and 5:00
p.m. Monday through Friday with any questions
