Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: TUESDAY, October 12, 1993                   TAG: 9310120189
SECTION: VIRGINIA                    PAGE: C-1   EDITION: NEW RIVER VALLEY 
SOURCE: KAREN BARNES STAFF WRITER
DATELINE:                                 LENGTH: Medium

BEDFORD COUNTY OKS BREAK

To qualify, residents either must be older than 65 or permanently disabled and earning less than $12,000.

The highest exemption would be $250. Financial worth cannot exceed $50,000, excluding home value, one acre or less of land and furnishings.

The system is based on a sliding scale so that those who earn less pay the least while others at the top of the scale pay more. For a family or individual earning less than $6,000, the break would be 80 percent while those earning between $11,000 and $12,000 would get a 20 percent break.

Tax breaks begin the first of next year, so residents will not benefit from the program until next summer's tax bill.

Citizens must apply for the tax break with the commissioner of revenue each year by Feb. 28.

Bedford County is not alone in its efforts to help alleviate the financial burden on elderly and disabled citizens. Bedford city also offers a tax break, but the conditions are tighter.

City residents must earn less than $7,500, be older than 65 or permanently disabled with a maximum net worth of $20,000. The highest exemption is $300.

Families or individuals earning less then $3,000 qualify for a full exemption while those earning $7,201 to $7,500 receive a 20 percent break.

Last year, 14 Bedford residents were approved, said Commissioner of Revenue Brenda Daniel.

Roanoke approaches the problem from a different angle - freezing taxes against future increases. More than 2,000 city residents had their taxes stabilized last year, said Commissioner of Revenue Jerome Howard.

To qualify, income for those older than 65 or disabled must not exceed $24,000 and net worth must be less than $75,000 not including a home.