§ 4-14-1. Definitions.  


Latest version.
  • For the purposes of this Article, the following words and phrases shall have the meanings respectively ascribed to them by this Section.

    (1)

    Director means the Director of the Fairfax County Department of Tax Administration or the designated agent of the Director.

    (2)

    Net combined financial worth means all assets of the owners of the dwelling and the spouse of the owner who resides therein, including equitable interests, excluding furniture, household appliances and other items typically used in a home and the value of the dwelling and the land in an amount not to exceed one acre upon which that dwelling is located.

    (3)

    Total combined income means gross income from all sources of owners of the dwelling residing therein and any relative of the owner who resides in the dwelling, except for those relatives living in the dwelling and providing bona fide caregiving services to the owner whether such relatives are compensated or not, provided that the first $7,500.00 of any income received by an owner who is permanently and totally disabled and the first $6,500.00 of income of each relative, other than the spouse of the owner or owners who is living in the dwelling, shall not be included in such total. If a relative subject to this subsection (3) is permanently and totally disabled, any disability income received by such person shall not be included in the calculation of total combined income. (11-24-71; 12-18-72; 1961 Code, § 25-100; 43-74-25; 17-82-4; 22-87-4; 48-88-4; 31-89-4; 23-00-4; 19-02-4; 39-19-4.)