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, 2024, that they may be able to apply for 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 in which you are applying.
• You were at least 65 years of age OR totally and permanently
disabled as of 12/31/2024.
• You were the property owner as of 12/31/2024.
• The house you are applying for is your primary residence.
• Total gross income from all individuals residing in the home and/or
listed on the deed must not exceed $65,000.
• 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.
