The short answer
Virginia has no statewide senior property tax freeze. State law (Code of Virginia, section 58.1-3210 and the sections after it) lets each county, city and town decide whether to offer tax relief to homeowners who are 65 or older or permanently and totally disabled, and how much. Almost every locality does, but the details vary a lot:
- Most offer an exemption: a percentage of your tax forgiven, on a sliding scale by income.
- Some offer a freeze, which keeps your tax at its current amount. Virginia Beach is the best-known example.
- Many also offer a deferral: you postpone the tax, and it's repaid with interest when the home is sold or the owner dies.
Every program has two tests: an income limit and a net worth limit. The net worth test is where most people get caught.
2026 limits in the largest localities
| Locality | Income limit | Net worth limit (excl. home) | Relief | Deadline |
|---|---|---|---|---|
| Fairfax County | $90,000 | $400,000 | 100% up to $60,000; 75%, 50% or 25% up to $90,000 | May 1 |
| Loudoun County | $87,000 for full relief | $498,000 for full; 50% up to $1,028,000 | 100% or 50% | Set by county; check each year |
| Prince William County | $123,903 | $400,000 | 100% up to $85,450; 75%, 50% or 25% up to $123,903 | April 15 |
| Virginia Beach | $87,419 (exemption); $114,062 (freeze) | $350,000 | 100% to 20% exemption, or a tax freeze | By appointment Feb. 1 to June 30 |
Arlington, Alexandria, Richmond, Chesterfield, Henrico and other localities run their own versions. Look up your county's or city's Commissioner of the Revenue or Department of Tax Administration for its current table, because limits are usually updated every year.
Fairfax County
Fairfax is the largest program in the state. For 2026, total combined income can't exceed $90,000, counting the prior year's gross income of the owners, a spouse and relatives living in the home. Net worth for the owners and spouse can't exceed $400,000, not counting the home, its furnishings and up to five acres.
| Income | Tax forgiven |
|---|---|
| $0 to $60,000 | 100% |
| $60,001 to $70,000 | 75% |
| $70,001 to $80,000 | 50% |
| $80,001 to $90,000 | 25% |
Relief is capped at the tax on a home worth 125% of the county's average residential assessment. Applications are due May 1. First-time applicants and people who missed the deadline because of hardship can be granted an extension to December 31. Fairfax also offers a deferral for households with income up to $100,000 and net worth up to $500,000. Deferred taxes accrue interest (the prime rate plus 1%, capped at 8%), can't total more than 10% of the home's value, and are paid when the home is sold or the owner dies.
Loudoun County
Loudoun has the highest net worth limits in Northern Virginia. Full (100%) relief needs income up to $87,000 and net worth up to $498,000. Above that, 50% relief continues on a sliding scale: the more assets you have, the lower the income limit, down to $55,000 of income for net worth up to $1,028,000. Net worth excludes the home and up to 10 acres, but it includes a spouse's assets even if the spouse isn't on the deed.
Prince William County
Prince William has the highest income limit of the four: $123,903 for 2026, with full relief up to $85,450 and 75%, 50% and 25% tiers above that. Net worth for the applicant and spouse can't exceed $400,000, excluding the home and up to 25 acres. The first $10,000 of income of relatives living with you doesn't count. Applications were due April 15, 2026, and the county can extend that in hardship cases. From 2026, relief on homes owned jointly with people who don't qualify is prorated.
Virginia Beach: the tax freeze
Virginia Beach is one of the few places in Virginia with a true freeze. If your household income is up to $114,062 and your assets (excluding the home and up to 10 acres) are under $350,000, your real estate tax stays at its current amount. If the city's tax on your home goes up the next year, you keep paying the frozen amount, as long as you reapply and qualify every year.
Lower-income owners can choose a percentage exemption instead: 100% of the tax up to $66,714 of income, then 80%, 60%, 40% and 20%, ending at $87,419. You have to be 65 or older, or permanently and totally disabled, by June 30. First-time applicants need an appointment with the Commissioner of the Revenue between February 1 and June 30.
The freeze is the better choice when your income is too high for a meaningful exemption but your assessment keeps rising. Above $87,419 of income it's the only option.
The net worth test
Every locality excludes the home itself, but everything else usually counts: savings, brokerage accounts, IRAs and 401(k)s, second homes and land, and often the assets of a spouse or relatives living in the home. A retired couple with modest Social Security income but $450,000 in retirement accounts is over the limit in Fairfax and Prince William, even though their income easily qualifies. Net worth is usually measured as of December 31 of the year before you apply.
Before you apply
- Apply in the first year you're eligible. Fairfax and Prince William let you apply in the year you turn 65 and prorate relief for that year.
- Reapply every year. Many localities use a shorter renewal form for repeat applicants, but you still have to file it.
- Moving within Virginia resets everything. The new locality's limits apply, and you start a new application.
- Disabled veterans have a separate full exemption statewide, with no income or net worth test. See disabled veteran exemptions by state.
For rates in each locality, see Virginia property tax rates by city and county. For how Virginia compares with states that have a statewide freeze, see senior property tax freezes by state.
Quick answers
Does Virginia have a senior property tax freeze?
Not statewide. Some localities, including Virginia Beach, offer a tax freeze. Most offer an exemption or a deferral instead.
At what age do seniors get property tax relief in Virginia?
65, or any age if you're permanently and totally disabled. Each locality sets the income and net worth limits.
Do retirement accounts count toward net worth?
In most localities, yes. Only the home and a limited amount of land are excluded. Check your locality's form for its specific exclusions.
Sources
The legal framework is Code of Virginia, Title 58.1, Chapter 32, Article 2 (section 58.1-3210 and following). Fairfax figures are from the county's 2026 real estate tax relief brochure; Loudoun's from the county's Real Property Tax Exemption for Older Adults page (2026 table); Prince William's from the county's 2026 Elderly and Disabled Tax Relief brochure; and Virginia Beach's from the Commissioner of the Revenue's tax relief program requirements (revised May 18, 2026). This is general information, not tax advice. Limits change every year; confirm them with your locality.