Virginia · Smyth County · Local exemptions · Updated Oct 2026

Smyth County, VA property tax exemptions (2026)

The property tax breaks that are set or run locally in Smyth 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 Smyth County

Smyth County's Tax Relief for the Elderly and Disabled (T.R.E.D.) gives a discount of up to $200 to owners 65+ or totally and permanently disabled. The household income limit is $40,000, with exemptions for minors' income and some student income, and the net worth limit is $100,000. The application window, expanded in 2025, runs January 1 to December 5.

Apply at: Smyth County Commissioner of the Revenue
Phone: 276-782-4040
Local breaks: Tax Relief for the Elderly and Disabled (T.R.E.D.)
Tax year: 2026

Where to apply in Smyth County

Smyth County Commissioner of the Revenue

Phone: 276-782-4040
Address: 109 W. Main Street, Suite G011, Marion, VA 24354 (P.O. Box 985)

Official exemptions page

Local exemptions in Smyth County

Seniors

Tax Relief for the Elderly and Disabled (T.R.E.D.)

Discount of up to $200 on the real estate tax.

Set by: county
Tax year: 2026
Who qualifies: Own the home on January 1; 65+ or totally and permanently disabled (certificate of disability). Household income of everyone in the home up to $40,000 (all income of minors exempt; up to $12,000 for those 18-23 enrolled in two semesters of school; $1,500 for other relatives). Net worth of all residents up to $100,000, excluding the home and up to one acre.
Income limit: $40,000 household income; $100,000 net worth
How to apply: Apply to the Commissioner of the Revenue with proof of age or disability and prior-year income and asset records.
Form: Application for Tax Relief for the Elderly and Disabled (PDF)
Deadline: January 1 - December 5 of the tax year (late filing to December 15 with Commissioner approval).
Renewal: Full application in year one; revalidation in years 2 and 3; full application again after the third 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 Smyth County

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 (%)

Smyth County median effective rate: 0.54% (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 Smyth County: 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 Smyth County

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 Smyth 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 Smyth County

What property tax exemptions are there in Smyth County?

Where do I apply for a property tax exemption in Smyth County?

Smyth County Commissioner of the Revenue Phone: 276-782-4040 Address: 109 W. Main Street, Suite G011, Marion, VA 24354 (P.O. Box 985).

When is the deadline to apply in Smyth County?

Tax Relief for the Elderly and Disabled (T.R.E.D.): January 1 - December 5 of the tax year (late filing to December 15 with Commissioner approval).

Is there an income limit for Smyth County’s local breaks?

Tax Relief for the Elderly and Disabled (T.R.E.D.): $40,000 household income; $100,000 net worth.

Do I have to reapply every year in Smyth County?

Tax Relief for the Elderly and Disabled (T.R.E.D.): Full application in year one; revalidation in years 2 and 3; full application again after the third year.

Think your assessed value is too high? See how to appeal in Smyth County.

Sources

Smyth County – Tax Relief for Elderly and Disabled
Code of Virginia § 58.1-3210 (local tax relief for the elderly and disabled)
Median effective tax rate for Smyth 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.

Last checked: Oct 2026.