Virginia · Salem City · Local exemptions · Updated Oct 2026

Salem City, VA property tax exemptions (2026)

The property tax breaks that are set or run locally in Salem City, on top of Virginia’s statewide rules: what each is worth here, who qualifies, where to apply and the deadline.

What is different in Salem City

Salem's program for elderly and disabled owners is a real estate tax freeze: the tax on your home and up to one acre stays at the amount when you qualify, even if your assessment rises. Applications are accepted only from July 1 to August 31 each year.

Apply at: City of Salem Commissioner of the Revenue
Phone: 540-375-3019
Local breaks: Real Estate Tax Freeze for the Elderly and Disabled
Tax year: 2026

Where to apply in Salem City

City of Salem Commissioner of the Revenue

Phone: 540-375-3019
Address: City Hall, 114 North Broad Street, Salem, VA 24153

Official exemptions page

Local exemptions in Salem City

Senior freeze or deferral

Real Estate Tax Freeze for the Elderly and Disabled

Freezes the real estate tax on the primary residence and up to one acre at the amount when you qualify, as long as you continue to qualify.

Set by: city
Tax year: 2026
Who qualifies: Elderly or totally and permanently disabled owner (SSA qualification letter for disability). Combined gross income of owners and resident relatives (first $6,500 of each non-spouse relative excluded; all income of anyone on the deed counted).
How to apply: Get the Tax Freeze Application from the Commissioner of the Revenue (City Hall, 114 North Broad Street) or online from July 1; attach current income tax returns for everyone in the home or on the deed.
Form: Tax Freeze Application
Deadline: July 1 - August 31 each year.
Renewal: Every year.

Source: official page

State exemptions that also apply here

These breaks come from Virginia law. Their full rules, forms and deadlines are on the Virginia page.

Real Estate Tax Relief for the Elderly and Disabled (local option)Set by each locality (only where the local government offers it)
Real Estate Tax Deferral for the Elderly and Disabled (local option)(only where the local government offers it)
Real Estate Tax Exemption for Disabled VeteransFull exemption
Exemption for Surviving Spouses of Armed Forces Members Who Died in the Line of DutyFull exemption
Exemption for Surviving Spouses of First Responders Killed in the Line of Duty (local option)Full exemption (only where the local government offers it)

All Virginia property tax exemptions

By group in Virginia: Seniors · Veterans · Disability · Surviving spouses

Savings estimate for Salem City

Roughly what an exemption could save you a year: the value it takes off, times your tax rate.

Exemption

Value taken off ($)

Filled in when the exemption is a fixed dollar amount. You can change it.

Tax rate (%)

Salem City median effective rate: 0.82% (taxes paid as a share of home value). Use your own rate if you know it.

Enter a value and a tax rateChoose an exemption or type the value it takes off.

Median effective rate in Salem City: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, county figures as published by Tax Foundation. It is a county-wide middle value; rates differ by town and school district.

An estimate, not a bill. Nothing you type here is sent anywhere.

Eligibility finder for Salem City

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Do you own the home and live in it as your main home?

Your age, or the year you were born

Leave empty if you'd rather not say.

Are you a veteran?

Do you have a permanent disability?

Are you the surviving spouse of a veteran, service member or first responder?

Yearly household income ($)

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Salem City

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 Salem City

What property tax exemptions are there in Salem City?

Where do I apply for a property tax exemption in Salem City?

City of Salem Commissioner of the Revenue Phone: 540-375-3019 Address: City Hall, 114 North Broad Street, Salem, VA 24153.

When is the deadline to apply in Salem City?

Real Estate Tax Freeze for the Elderly and Disabled: July 1 - August 31 each year.

Do I have to reapply every year in Salem City?

Real Estate Tax Freeze for the Elderly and Disabled: Every year.

Do Virginia’s statewide exemptions apply in Salem City too?

Yes. The statewide breaks on our Virginia page apply here as well, for example Real Estate Tax Relief for the Elderly and Disabled (local option), Real Estate Tax Deferral for the Elderly and Disabled (local option) and Real Estate Tax Exemption for Disabled Veterans. This page adds what Salem City sets or runs itself.

Think your assessed value is too high? See how to appeal in Salem City.

Sources

Salem – Real Estate Tax Freeze
Code of Virginia § 58.1-3210 (local tax relief for the elderly and disabled)
Median effective tax rate for Salem City: 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.

Last checked: Oct 2026.