Virginia · Henrico County · Local exemptions · Updated Oct 2026
Henrico County, VA property tax exemptions (2026)
The property tax breaks that are set or run locally in Henrico 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 Henrico County
Henrico County runs two programs for owners 65+ or 100% permanently and totally disabled. REAP takes up to $3,200 off the real estate tax bill (income up to $75,000, net worth up to $500,000). RECAP freezes the bill at the amount paid when you join (income up to $125,000, net worth up to $750,000). Both are due April 1.
Apply at
Henrico County Department of Finance – Revenue Division
Phone
804-501-4263
Local breaks
Real Estate Advantage Program (REAP), Real Estate Cap Program (RECAP)
Tax year
2026, 2026 (limits in Henrico County Code § 20-94, Ord. 1315; web page labeled 'as of 2025')
Where to apply in Henrico County
Henrico County Department of Finance – Revenue Division
Exemption of real estate tax up to a maximum of $3,200 a year; you pay any balance on the normal schedule.
Set by
county
Tax year
2026 (limits in Henrico County Code § 20-94, Ord. 1315; web page labeled 'as of 2025')
Who qualifies
Age 65+ or 100% permanently and totally disabled as of Dec. 31 of the previous year; hold title and occupy as sole dwelling (all co-owners must apply and qualify). Combined income of applicant and spouse up to $75,000 including Social Security (resident relatives' income counted after excluding first $10,000 each; caregiver income excluded). Net worth of owner, spouse and co-owner up to $500,000, excluding the home and up to 10 acres.
Income limit
$75,000 combined income; $500,000 net worth
How to apply
Apply with the Revenue Division (Western or Eastern Government Center, or by mail) with prior-year income and year-end account statements; first-time applicants add a driver's license or birth certificate; under 65 add proof of disability (SSA award letter, RRB, VA, or two Virginia doctors' affidavits). Call 804-501-4263 for forms.
Deadline
April 1; first-time applicants and hardship cases considered through December 31.
Renewal
Full application, then a certification for the next two years; full reapplication in the fourth year.
Caps your real estate tax bill at the amount paid when you enter the program; later assessment increases do not raise your bill.
Set by
county
Tax year
2026
Who qualifies
Age 65+ or permanently and totally disabled, sole dwelling; household taxable income up to $125,000; net worth up to $750,000 excluding the home and up to 10 acres.
Income limit
$125,000 household income; $750,000 net worth
How to apply
Apply to the Revenue Division with the same documentation as REAP.
Deadline
April 1.
Renewal
Full application, then a certification for the next two years; full reapplication in the fourth year (same cycle as REAP).
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Henrico County
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Document checklist for Henrico County
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Questions about property tax exemptions in Henrico County
What property tax exemptions are there in Henrico County?
Henrico County runs two programs for owners 65+ or 100% permanently and totally disabled. REAP takes up to $3,200 off the real estate tax bill (income up to $75,000, net worth up to $500,000). RECAP freezes the bill at the amount paid when you join (income up to $125,000, net worth up to $750,000). Both are due April 1. Local breaks here: Real Estate Advantage Program (REAP); Real Estate Cap Program (RECAP).
Where do I apply for a property tax exemption in Henrico County?
Henrico County Department of Finance – Revenue Division Phone: 804-501-4263 Address: 4301 East Parham Road, Henrico, VA 23228 (mail: P.O. Box 90775, Henrico, VA 23273).
When is the deadline to apply in Henrico County?
Real Estate Advantage Program (REAP): April 1; first-time applicants and hardship cases considered through December 31. Real Estate Cap Program (RECAP): April 1.
Is there an income limit for Henrico County’s local breaks?
Real Estate Advantage Program (REAP): $75,000 combined income; $500,000 net worth. Real Estate Cap Program (RECAP): $125,000 household income; $750,000 net worth.
Do I have to reapply every year in Henrico County?
Real Estate Advantage Program (REAP): Full application, then a certification for the next two years; full reapplication in the fourth year. Real Estate Cap Program (RECAP): Full application, then a certification for the next two years; full reapplication in the fourth year (same cycle as REAP).
Good to know in Henrico County
Henrico taxes vehicles of disabled veterans at $0.01 per $100 of assessed value.
Relief continues if you move to assisted living, a nursing home or hospice, as long as the home is not sold or rented.
Median effective tax rate for Henrico 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.