Virginia · Frederick County · Local exemptions · Updated Oct 2026
Frederick County, VA property tax exemptions (2026)
The property tax breaks that are set or run locally in Frederick County, on top of Virginia’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.
What is different in Frederick County
Frederick County's relief for owners 65+ or permanently and totally disabled is a percentage exemption: 100% with income up to $23,700, then 60%, 35% and 10% up to $59,000. The net worth limit is $150,000 for all residents. Owners who get only partial relief can defer the rest at 8% interest. Applications must be filed every year between January 1 and April 1, and none are accepted after April 1.
Apply at
Frederick County Commissioner of the Revenue – Real Estate Division
Phone
540-722-8326
Local breaks
Real Estate Tax Relief for the Elderly or Disabled, Real Estate Tax Deferral – Senior Citizens and Disabled Persons
Tax year
2026, 2026 (brackets per County Code § 155-20 as amended March 25, 2026)
Where to apply in Frederick County
Frederick County Commissioner of the Revenue – Real Estate Division
Real Estate Tax Relief for the Elderly or Disabled
Total combined income $0-$23,700: 100% exemption; $23,701-$29,500: 60%; $29,501-$35,500: 35%; $35,501-$59,000: 10%.
Set by
county
Tax year
2026 (brackets per County Code § 155-20 as amended March 25, 2026)
Who qualifies
At least one spouse 65+ or permanently and totally disabled. Total income (including tax-exempt income) of all residents up to $59,000, with the first $8,500 excluded for each relative other than a spouse. Combined net financial worth of all residents up to $150,000, excluding the home and one acre.
Income limit
$59,000 total income of all residents; $150,000 net worth
How to apply
File the elderly or disabled application by email ([email protected]), in person or by mail with income and asset verification and page 1 of the prior-year federal return; first-time disabled filers add two doctors' letters or an SSA/VA determination and come in person or notarize the application.
Real Estate Tax Deferral – Senior Citizens and Disabled Persons
Defer all or part of the non-exempt remainder of the tax; 8% interest, no penalty; due when the home is sold or within one year after the death of the last qualifying owner (lien on the property).
Set by
county
Tax year
2026
Who qualifies
Must qualify for partial (not 100%) relief, i.e. total combined income over $23,700 and up to $59,000.
Income limit
$59,000
How to apply
Use the Real Estate Tax Deferral Notice and Application Form.
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Frederick County
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Frederick County
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Frederick County
What property tax exemptions are there in Frederick County?
Frederick County's relief for owners 65+ or permanently and totally disabled is a percentage exemption: 100% with income up to $23,700, then 60%, 35% and 10% up to $59,000. The net worth limit is $150,000 for all residents. Owners who get only partial relief can defer the rest at 8% interest. Applications must be filed every year between January 1 and April 1, and none are accepted after April 1. Local breaks here: Real Estate Tax Relief for the Elderly or Disabled; Real Estate Tax Deferral – Senior Citizens and Disabled Persons.
Where do I apply for a property tax exemption in Frederick County?
Frederick County Commissioner of the Revenue – Real Estate Division Phone: 540-722-8326 Address: 107 N Kent St, Winchester, VA 22601 (mail: PO Box 552, Winchester, VA 22604).
When is the deadline to apply in Frederick County?
Real Estate Tax Relief for the Elderly or Disabled: January 1 - April 1 each year; no applications after April 1. Real Estate Tax Deferral – Senior Citizens and Disabled Persons: Same as relief (April 1).
Is there an income limit for Frederick County’s local breaks?
Real Estate Tax Relief for the Elderly or Disabled: $59,000 total income of all residents; $150,000 net worth. Real Estate Tax Deferral – Senior Citizens and Disabled Persons: $59,000.
Do I have to reapply every year in Frederick County?
Real Estate Tax Relief for the Elderly or Disabled: Every year. Real Estate Tax Deferral – Senior Citizens and Disabled Persons: Every year.
Median effective tax rate for Frederick County: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. The rate is property taxes paid divided by home value.