Real Estate

Code

County Code- Chapter 21 -Taxation / Article III - Real Estate Taxes

Purpose

The Real Estate Office of the Commissioner of Revenue keeps a record of the current assessment on all real property, as well as regulating various programs.

Exemptions & Programs 

First Responder's Exemption: Surviving spouse of a first responder killed in the line of duty.

Killed in Action Exemption:  Surviving spouse of a service member killed in action

Land Use Deferral Program

Tax Relief for the Elderly & Disabled 

  • Age 65 years or older or totally disabled before January 1st
  • Income of $50,000 or less
  • Net worth less than $200,000 (excluding home and up to 10 acres)
  • Reside in Spotsylvania County at the exempted home

Veteran's Exemption: Veteran or his/her surviving spouse, if the veteran has a 100% service-connected, permanent, and total disability.