Norfolk Property Tax: Due Dates, Relief, and Appeals

Norfolk property tax is charged at $1.23 per $100 of assessed value and billed quarterly rather than semi-annually. A home assessed at $300,000 owes roughly $3,690 a year, split into four installments. The Office of the Real Estate Assessor sets the value, City Council sets the rate each year with the budget, and the Treasurer’s office sends the bills and collects payment.¹

Quarterly Due Dates

Norfolk’s tax year runs July 1 through June 30. Four dates matter:²

First quarter (July through September): due September 30
Second quarter (October through December): due December 5
Third quarter (January through March): due March 31
Fourth quarter (April through June): due June 5

The December and June deadlines fall on the 5th, not the end of the month, which catches people off guard every year. Put all four dates on the calendar at the start of the fiscal year. The Treasurer’s office mails each quarterly bill at least 30 days before its due date.³

How the Bill Is Calculated

The math is simple: divide your assessed value by 100 and multiply by 1.23.¹ A $250,000 assessment produces an annual bill of $3,075. A $350,000 assessment produces $4,305. Each quarterly bill is roughly one-fourth of the annual total.

Virginia law requires assessments to reflect 100 percent of fair market value.⁴ Norfolk reassesses every year, with the assessor’s office completing its work by March 31 and new values taking effect July 1.⁵ Assessors consider recent comparable sales, the size and condition of improvements, and location. If your value changes, you’ll get a notice in the mail.

How to Pay

Norfolk accepts payment through four channels:⁶

In person at the Treasurer’s office, 810 Union Street, First Floor, during regular business hours.
Online, using an electronic check or a credit or debit card. Card payments carry a 2.5 percent service fee and take three business days to process.
By phone, subject to the same 2.5 percent fee for card transactions.
By mail to City of Norfolk, Virginia, Daun S. Hester, City Treasurer, P.O. Box 749456, Atlanta, GA 30374-9456.⁷

The Atlanta P.O. Box trips people up. Norfolk outsources payment processing, so if you mail a check, allow enough transit time for it to arrive before the quarterly deadline. Online or in-person payments give you a same-day receipt, which is worth keeping if a payment ever gets disputed.

What Happens If You Pay Late

Missing a quarterly due date triggers penalty and interest that accrue on top of the unpaid balance. Each new delinquent bill shows the penalty, the interest, and any outstanding amounts from earlier quarters. The costs compound quickly across multiple missed periods.

If real estate taxes stay unpaid long enough, Norfolk’s ultimate collection tool is a judicial tax sale. Under Virginia Code § 58.1-3965, the city can petition a court to auction the property to recover what is owed.⁸ Outside law firms retained by the city handle these cases. If you’re falling behind, call the Treasurer’s office before legal proceedings start; your options shrink once they do.

Tax Relief for Seniors and Disabled Residents

Virginia allows localities to exempt or defer real estate taxes for residents who are at least 65 or permanently and totally disabled.⁹ Norfolk’s program has three eligibility thresholds:¹⁰

At least 65 years old, or permanently and totally disabled.
Combined household income (owners and all relatives living in the home) no more than $67,000 a year.
Net worth no more than $350,000, excluding the value of your home.

The Department of Human Services administers the program, not the assessor’s office. Application forms are available on the city’s website or in person at 741 Monticello Ave. You’ll need to disclose annual income and asset values so the city can verify eligibility, so gather tax returns and bank statements before you start. Errors and omissions slow down approval.

Disabled Veteran and Surviving Spouse Exemptions

Veterans with a 100 percent service-connected permanent and total disability rated by the U.S. Department of Veterans Affairs are exempt from real estate tax on their primary residence, regardless of income.¹¹ The exemption covers the dwelling and up to one acre of land under it.¹²

A surviving spouse keeps the exemption if the veteran’s death occurred on or after January 1, 2011, and the spouse does not remarry. The spouse can move to a different home and still keep the benefit.¹¹

A separate exemption applies to surviving spouses of service members killed in action, as determined by the Department of Defense. Norfolk caps this exemption at the locality’s average assessed value, applies it to the primary residence, and ends eligibility on remarriage.¹³ Applications for either veteran exemption are available at the Department of Human Services, 741 Monticello Ave., or by calling 757-823-1130.

Appealing Your Assessment

If you believe your assessed value is too high, Norfolk offers two levels of appeal, and the windows are short.

Informal appeal: call the assessor’s office at 757-823-1343 to schedule a meeting with a staff appraiser. Requests are accepted through end of business on May 8.¹⁴
Formal appeal: if the informal process doesn’t resolve the issue, file a formal application with the Board of Review. It must be received by the last day of May.¹⁴

Miss the Board of Review deadline and your hearing gets pushed to the following year. The assessor’s office says deadlines may be extended for extenuating circumstances on a case-by-case basis, but counting on that is risky. If you plan to challenge your value, start gathering evidence as soon as your notice arrives in the spring: comparable sales, photos of property condition, and a private appraisal if you can get one.

If Your Lender Pays Through Escrow

With a mortgage, your servicer probably collects a portion of estimated property taxes each month and pays the city from an escrow account. Federal regulations require the servicer to pay by the due date, before any late penalty kicks in.¹⁵ If the servicer pays late and a penalty is charged, that is the servicer’s responsibility.

Verify the payments anyway. Log in to Norfolk’s online tax portal after each due date and confirm the quarter shows a zero balance. Escrow mistakes happen, and the homeowner is usually the first to catch them.

1
City of Norfolk. Frequently Asked Questions – Real Estate Tax
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City of Norfolk. Calendar of Due Dates
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City of Norfolk. Real Estate Tax
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Virginia Code Commission. Virginia Code 58.1-3201 – What Real Estate to Be Taxed; Amount of Assessment
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City of Norfolk. Office of the Real Estate Assessor
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City of Norfolk. Treasurer
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Norfolk Public Library. Norfolk City Treasurer Updates Payment Processing
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City of Norfolk. Collection Methods
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Virginia Code Commission. Virginia Code 58.1-3210 – Exemption or Deferral of Taxes on Property of Certain Elderly Individuals and Individuals With Disabilities
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City of Norfolk. Real Estate Tax Relief Program
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Virginia Code Commission. Virginia Code 58.1-3219.5 – Exemption From Taxes on Property for Disabled Veterans
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Virginia Code Commission. Virginia Code Title 58.1 Chapter 32 Article 2.3 – Exemption for Disabled Veterans
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City of Norfolk. Disabled Veterans Real Estate Tax Relief
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City of Norfolk. Frequently Asked Questions – Real Estate Assessor
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Consumer Financial Protection Bureau. Escrow Accounts