Richmond's Real Estate Tax Relief for Older Adults and People with Disabilities
Richmond's OAPD program, short for Older Adults and Persons with Disabilities, can take up to 100% off a qualifying homeowner's real estate tax, or freeze the tax at last year's assessment. The 2026 application is still open until December 31. Here's who can apply, how the income bands work, what to attach and what happens in years two and three.
AT A GLANCE
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What OAPD is
The Department of Finance's Real Estate Unit runs the program under City Code Sec. 26-364 and Sec. 26-365. The freeze was expanded by Ordinance No. 2024-273. The city says people who qualify are considered to be carrying an "extraordinary real estate tax burden" compared with their income and financial worth.
The application also cites Virginia Code §§ 58.1-3210 through 58.1-3218. That's the state law that lets each city or county decide whether to offer this kind of relief and set its own limits. Because of that, Richmond's limits are its own. Virginia Beach, for example, uses different income tiers.
What your tax looks like without it
Richmond's rate is $1.20 per $100 of assessed value. Assessments are set at 100% of fair market value as of January 1. The Finance Department's own example: a $100,000 property owes $1,200 a year. Bills come in two halves, due January 14 and June 14. Late payments get a 10% penalty plus 10% annual interest.
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Exemption or freeze: choose one
The city is clear that you have to pick one option. Staff can help you fill out the form, but they won't advise you on which to choose. The city suggests asking a tax adviser or attorney.
Tax exemption | Tax freeze | |
|---|---|---|
Household income limit | $70,000 | $125,000 |
Financial worth limit | $450,000 | $750,000 |
What you get | 25% to 100% off, based on income | Tax frozen to the prior year's assessment |
Who it's described for | Age 65+ or permanently and totally disabled | Owners "not less than 65 years of age" |
The freeze is the newer option. The city says the 2024 ordinance raised the income limit from $70,000 to $125,000, raised the financial worth limit from $450,000 to $750,000 and made the freeze take effect in the year you apply.
How the exemption scales with income
Household income | Exemption |
|---|---|
$0 to $30,000 | 100% |
$30,001 to $40,000 | 75% |
$40,001 to $50,000 | 50% |
$50,001 to $70,000 | 25% |
Our illustration, using the city's $1.20 rate: a home assessed at $250,000 owes $3,000 a year. At the 75% level, the exemption would take off $2,250, leaving $750. At 100%, you'd owe nothing on that home.
You can't stack the two. Compare the exemption and the freeze carefully, because staff won't tell you which one to pick.
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Who qualifies
The program page lists these rules:
Age or disability: at least 65, or 100% permanently and totally disabled, as of December 31 of the previous year.
Sole dwelling: you must live in the home as your only residence.
Title: you must hold title to the property.
Care facilities: if you have to move to assisted living, hospice, a long hospital stay or a nursing home, relief continues as long as the home isn't sold or rented to anyone.
The 2026 application's checklist adds that you must own and live in the home as of January 1, 2026.
Disabled and under 65?
You'll need proof of disability. The program page accepts:
A certification from the Social Security Administration, such as an award letter
A letter from the Railroad Retirement Board or the Department of Veterans Affairs
Two signed affidavits from doctors licensed in Virginia stating that you're permanently and totally disabled
The application form lists only the SSA statement and the two-doctor affidavit. If you're relying on an RRB or VA letter, confirm with 311 that it will be accepted.
The freeze section describes the freeze as being for owners who are at least 65, while the summary rules mention disability for both options. If you're under 65 and disabled and want the freeze rather than the exemption, ask the Real Estate Unit before you choose.
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How income and worth are counted
Income
The program page counts all income from all sources for the owner and any relatives living in the home, including Social Security, for the previous calendar year. For the 2026 application, that's 2025.
Two things don't count in full:
Relatives in the home: the first $10,000 of each relative's income is excluded. The application specifies relatives other than the applicant and spouse.
Caregivers: a relative or nurse who's providing bona fide care doesn't count at all. To exclude a caregiving relative's income, the application asks for a legal power of attorney or a notarized affidavit confirming the caregiving.
Financial worth
Worth is measured as of December 31 for the owner, spouse and any co-owner. The home and up to one acre of land don't count. Examples of what does count:
Vehicles
Checking, savings and money market accounts
Certificates of deposit
IRAs and 401(k)s
Stocks, bonds, mutual funds and annuities
Life insurance with a cash value
Other real estate
Retirement accounts count toward the limit. If your savings are close to $450,000, add up your IRA and 401(k) balances before you assume you qualify for the exemption.
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What to attach
Richmond wants documentation for every income and asset entry. That applies whether you mail the form or bring it in. The 2026 application's income table matches each source to a document:
Income source | Document |
|---|---|
Wages or salary | W-2 or 1099 |
Social Security | SSA-1099 |
Pension, annuity or IRA | 1099-R |
Dividends | 1099-DIV |
Welfare and SSI | Disability award letter |
Rental or trust income | Schedule E |
Capital gains | Schedule D |
Business income | Schedule C or F |
Unemployment | 1099-G |
For assets, it asks for full account statements for December 2025 and January 2026, year-end statements for stocks and bonds as of Dec. 31, 2025, and a tax assessment for any other real estate you own.
The form also asks for each applicant's and each adult relative's full Social Security number. The city cites Va. Code § 58.1-3017 as its authority. If a spouse or co-owner has died, attach a copy of the death certificate. The application has to be signed to be accepted. Falsely claiming the exemption is a Class A misdemeanor.
Someone helping you?
A family member or friend can handle the application for you if you include a signed power of attorney or the city's OAPD Real Estate Tax Relief Authorization Form.
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Deadlines and staying enrolled
The final deadline is December 31. The city strongly encourages filing a complete application by Sept. 30, so that relief covers the current year and also shows up on the next year's tax bill. That date has passed for 2026, but you can still file before Dec. 31.
The city says it isn't responsible for mail delays or lost mail. If you're close to the deadline, hand-deliver your application.
After you're approved, the program runs on a three-year cycle:
Year one: the full OAPD application.
Years two and three: a recertification form that the Real Estate Unit mails you. It confirms nothing has changed that would disqualify you, and it must be returned before Dec. 31 of that year.
After year three: a new full application.
Report big changes in income, net worth or living situation right away. If you didn't get your recertification form, call 311.
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Before you call
☐ Proof of age, or SSA, RRB, VA or doctor proof of disability
☐ 2025 W-2s, 1099s and SSA-1099s for you, your spouse and adult relatives in the home
☐ December 2025 and January 2026 bank and retirement statements
☐ Year-end 2025 brokerage or bond statements
☐ Social Security numbers and birth dates for everyone listed
☐ A power of attorney or caregiver affidavit, if it applies to you
☐ Your property address and the parcel number from the Richmond Parcel Mapper
Where to get a form
Paper applications are available online and at these locations:
Location | Address |
|---|---|
City Hall Real Estate Unit (also where you return forms) | 900 E. Broad St., Room 103, Richmond, VA 23219 |
East District Initiative | 701 N. 25th St., Richmond, VA 23223 |
Southside Community Services Center | 4100 Hull Street Road, Richmond, VA 23224 |
Office of Aging and Disability Services | 7945 Forest Hill Ave., Building #26, Richmond, VA 23224 |
Completed paper applications must be mailed or hand-delivered to City Hall, Room 103. For questions, call RVA 311 at (804) 646-7000 or submit a ticket at RVA311.com.
YOUR NEXT STEPS
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More help in Richmond
Official sources
Last checked: October 30, 2026. Income bands, worth limits, documents and deadlines come from the Department of Finance's OAPD page and its 2026 application. The tax rate and due dates come from the Finance Real Estate page.
This is general information, not tax or legal advice. The Department of Finance decides eligibility, and City Council can change the program. Confirm current rules with RVA 311 at (804) 646-7000 before you apply.
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