The Tax Relief for the Elderly and Disabled (TRE) program provides real estate tax relief to homeowners who are 65 years or older or disabled. You may qualify for tax relief if you have a household income of less than $55,000 and a net worth of less than $125,000. Net worth does not include the value of your home. The deadline to apply is April 1, 2026. For more information about TRE and to download an application, please see the Tax Exemptions for Elderly, Disabled, & Veterans webpage.
In 2025, the Augusta County Commissioner of the Revenue's Real Estate office made changes to the way the qualifications for Tax Relief for the Elderly and Disabled (TRE) were evaluated:
- Defined contribution retirement accounts (e.g., IRAs, 401(k)s, and 457s) are now valuated comparably with defined benefit plans (pensions).
- Net worth is now calculated by subtracting liabilities from assets. Liabilities include mortgages, car loans, and credit card debt. Previously, only assets were considered.
These changes have allowed for a greater number of residents to participate in the program and help those individuals who are in the greatest need of relief.
Augusta County residents are encouraged to explore their eligibility by contacting the Commissioner of the Revenue's Real Estate office at (540) 245-5647 or realestate@co.augusta.va.us.
