Commissioner of the Revenue's Office

Real Estate Tax Freeze

The Commissioner of the Revenue's Office also oversees the Tax Freeze for the elderly and disabled on real estate. This is a freeze, meaning when the assessment on the house goes up, the tax remains the same. An individual must be 65 or older or totally and permanently disabled as of the first of the year in which they are applying. There can be no more than $50,000 per year combined gross income from all sources. There also can be no more than $100,000 in assets, not including the house, to be eligible for the tax freeze. The tax freeze is done each July and August. Applications must be turned in by August 31.

Income Taxes
Assistance is provided to complete forms in our office or in your home. Call for an appointment 540-375-3019.

State Income Tax Assistance
City of Salem Commissioner of the Revenue’s office can complete your Individual State Income Tax return, free of charge, with a completed copy of your Federal return, ALL W-2’s, and any other supporting documents. E-File can be done in our office as well. Please call the Commissioner’s office for any questions, or to schedule an appointment. Monday through Friday 8:00 a.m. to 5:00 p.m. at (540)375-3019