2024-15ORDINANCE NO. 2024-15
AN ORDINANCE AMENDING CHAPTER 90 {TAXATION), ARTICLE II (REAL
PROPERTY TAXES), DIVISION 3 OF THE CODE OF THE CITY OF FAIRFAX,
VIRGINIA, PRETAINING TO TAX EXEMPTIONS FOR THE ELDERLY OR
DISABLED.
BE IT ORDAINED, by the City Council of the City of Fairfax, Virginia, that Chapter 90, Article II,
Division 3 of the Code of the City of Fairfax, Virginia, is amended to read as follows:
Sec. 90-74. Criteria for exemption.
Tax exemption shall be granted to persons who qualify under the following provisions:
(1)The title of the property for which exemption is claimed must be vested on January 1 of the taxable
year, wholly or partially in the name of the person or persons claiming exemptions.
(2)The head of the household occupying the dwelling as his sole dwelling and in whose name, title, or an
interest in title, is vested must, on December 31 of the year immediately preceding the taxable year, be
either (i) 65 years of age or older, or (ii) permanently and totally disabled.
(3)The gross combined income of the owner during the year immediately preceding the taxable year must
be determined by the city manager to be an amount not in excess of $85,000.00 $90,000.00.
(4)The net combined financial worth, including equitable interests, as of December 31 of the immediately
preceding taxable year, of the owner, and of the spouse of any owner, excluding the value of the dwelling
and the land, not exceeding one acre, upon which it is situated, must not exceed $400,000.00 $440,000.00.
Sec. 90-76. Amount of exemption.
When a person claiming any exemption under this division conforms to the standards and limitations set
forth in this division, the tax exemption shall be shown for the selected category:
Income
$0.00 -$65,000.00 $0.00 -$75 000.00
$75 001 on - $.BO 000.00
$65,001.00 -$75,000.00 $80 001.00 -$85 000.00
$75,001.00 -$85,000.00 $85 ()()1 _I)() -$90 000.00
This Ordinance shall become effective as provided by law.
Introduced: November 12, 2024
Public Hearing: December 10, 2024
Adopted: December 10, 2024
VOTE:
Councilmember Bates Aye_
Councilmember Doyle Feingold Aye
Councilmember Greenfield Aye
Councilmember Lim Aye
Councilmember Ross Aye
Councilmember Stehle Aye
Exemption
100%
75.%
50%
25%
Mayor