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, 2021, that they may be able to apply
for the tax freeze during the months of July and August. Taxpayers must meet ALL the
Your name is in 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
You were the property owner as of 12/31/2021.
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 $50,000 and under.
All assets, excluding the home you are applying for, is $100,000 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