
By Taylor Boyd
The Patrick County Board of Supervisors scheduled a public hearing for its January 12 meeting to potentially increase the income eligibility requirements for the tax relief for the elderly and handicapped program, to $32,000 income and a reimbursement of up to $500.
Commissioner of Revenue Glennda Morse said the program is designed to provide real estate assistance to residents with limited income and financial resources.
“Many of whom are elderly, disabled, and on fixed Social Security benefits,” she said.
The board last adjusted the resource limit seven years ago in 2018.
“Since then, we have seen significant increases in the cost of living, driven largely by Social Security, cost of living adjustments,” she said.
Despite the Social Security increases ranging from 1.3 percent to 8.7 percent, Morse said the income threshold has remained fixed at $24,000.
“To qualify for this program your household income must be less than $24,000, and that’s combined. As a result, we have seen a steady decline in the number of residents who qualify for this relief,” she said, noting in 2014 there were just over 200 qualified applicants.
Today, that number has dropped to 117. Of that 117, Morse estimated 42 are ineligible for the current tax exemption amount of $300 because their tax bill isn’t at least that much.
“So that left about 75 who receive the full $300 benefit.,” she said.
Morse added the total cost of the program has also declined, with the county providing about $55,000 in 2018 compared to less than $30,000 for 2025.
“That downward trend indicates that the program has financial capability to better meet the needs,” she said.
Morse then asked the board to increase the income eligibility limit to $28,000 and the tax exemption amount to $400.
However, the board felt that it wasn’t enough to help residents.
Vice chairman Andrew Overby, of the Dan River District, said he felt the increase probably needed to go up to around $32,000.
“I think just based on the Social Security COLA (Cost of Living Amount) increases over the years we’d be justified going up to $32,000. I’d increase the amount forgiven to at least $500,” he said.
Overby added he thinks this is a good way to help the county’s most vulnerable people.
The board then unanimously approved to schedule the public hearing.
Morse also provided an update on the 2027 reassessment, noting fieldwork began Sept. 22.
Three employees are “working out in the field on residential properties and we have one employee evaluating commercial properties. Patrick County hired their own data entry employee, she’ s working well with the guys in the field. She’s doing a really great job,” she said.
As of Dec. 11, the fieldwork employees looked at 4,213 residences, with the data completed on 2,416.
Morse said there are more than 300 properties with no trespassing signs, locked gates, or dogs that may not be willing to allow a stranger on the property to take photographs, which “made the property inaccessible.
“We are sending letters out to those home owners, those property owners, and we request that they respond back to us at the number listed on the notice, which is our reassessment number, or our home office and we can schedule a time for someone to come out,” she said.

