Norfolk VA Real Estate Tax: Rates, Relief, and Appeals

The Norfolk, VA real estate tax rate is $1.23 per $100 of assessed value for most property, with a higher rate of $1.39 per $100 for property located in a designated business district.¹ The City Council sets the rate each spring as part of the annual budget, so it can change when a new fiscal year starts on July 1. Revenue funds schools, police, fire, and infrastructure, and the same rate applies to residential and commercial parcels.

How Your Bill Is Calculated

The Office of the Real Estate Assessor values every parcel in the city once a year, drawing on recent sales, property characteristics, and local market conditions.² That assessed value drives your bill. Divide it by 100 and multiply by the rate.

A home assessed at $300,000 owes $3,690 a year at $1.23 ($300,000 ÷ 100 × $1.23). A home at Norfolk’s current average residential assessment of $327,900 owes roughly $4,033.³ Because assessments change annually, your bill can rise or fall even when the rate holds steady.

When Payments Are Due

Norfolk bills real estate taxes quarterly:⁴

First quarter (July 1 – September 30): due September 30
Second quarter (October 1 – December 31): due December 5
Third quarter (January 1 – March 31): due March 31
Fourth quarter (April 1 – June 30): due June 5

The City Treasurer accepts payments through an online eBilling portal.⁴ If you have a mortgage, your servicer likely collects taxes with each monthly payment and pays the city out of escrow. The obligation still belongs to you as the owner, so it’s worth confirming with the lender that payments are actually going out.

Penalties for Paying Late

Missing a quarterly deadline triggers an immediate penalty of 10 percent of the past-due amount or $10, whichever is greater. Interest then accrues at 8 percent per year on the unpaid balance, starting the day after the due date.¹ Virginia caps the real estate penalty at 10 percent and allows interest up to 10 percent in the first year, with higher rates possible later; Norfolk sits below that ceiling.⁵

Long-term delinquency is more serious. Under state law, real estate with taxes still unpaid as of December 31 following the second anniversary of the due date can be sold at public auction to satisfy the debt. The city must send written notice at least 30 days before starting court proceedings and publish the list of properties in a local newspaper.⁶ You can stop the sale any time before auction day by paying all taxes, penalties, interest, attorney fees, and costs in full. Partial payments will not halt the process.

Programs That Reduce What You Owe

Elderly and Disabled Relief

Norfolk runs a real estate tax relief program for homeowners who are at least 65 or permanently and totally disabled, administered by the Department of Human Services rather than the Assessor’s Office.⁷ Virginia law lets localities set their own income and asset limits for these programs.⁸

In Norfolk, combined household income of all owners and relatives living in the home cannot exceed $67,000 a year, and net worth (excluding the home) cannot exceed $350,000. Relief applies to assessed values up to $327,900. Owners with income up to $28,611 qualify for a full exemption within that value cap, and higher income bands receive graduated deferrals of 80, 60, 40, or 20 percent. Deferred taxes are not forgiven; they build up as a lien and become due when the home is sold or the owner no longer qualifies. Applications run from February 1 through June 1 each year and must be renewed annually.⁷

Disabled Veterans

Virginia’s Constitution provides a full real estate tax exemption for veterans whom the U.S. Department of Veterans Affairs rates as 100 percent service-connected, permanent, and totally disabled, as long as the property is their primary residence.⁹ It also passes to a surviving spouse who does not remarry, and the spouse can carry it to a new principal residence.¹⁰ Unlike the elderly and disabled program, this exemption has no income or net worth limit. Documentation goes to the Real Estate Assessor’s Office.

Appealing Your Assessment

The rate is fixed by council, but the assessed value the rate applies to is not. If you think the Assessor overvalued your property, you have two paths, and the assessor’s number is presumed correct until you show it exceeds fair market value.¹¹

The informal route comes first. After reassessment notices go out in April, you can call the Assessor’s Office to schedule a conference with an appraiser and present your case one-on-one. That window closes on May 8. Many disputes end here.¹¹

If that doesn’t resolve it, you can file a formal appeal with the Board of Review by the last business day of May. The Board wants an original packet plus five copies of everything you plan to submit. Comparable sales are the strongest evidence: recent sales of similar nearby properties supporting a lower value. Any appraisal you commission must use a valuation date of July 1 of the current year and rely on sales from the prior calendar year. The Board can raise, lower, or leave the assessment unchanged, so there is some risk to filing.¹¹

1
City of Norfolk, Virginia. Real Estate Tax FAQ
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City of Norfolk, Virginia. Office of the Real Estate Assessor
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City of Norfolk, Virginia. Understanding Your Assessment
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City of Norfolk, Virginia. Real Estate Tax
5
Virginia Code Commission. Virginia Code 58.1-3916 – Counties, Cities, and Towns May Provide Dates for Filing Returns and Paying Local Taxes
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Virginia Code Commission. Virginia Code 58.1-3965 – When Land May Be Sold for Delinquent Taxes
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City of Norfolk, Virginia. Real Estate Tax Relief Program
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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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Virginia Code Commission. Constitution of Virginia Article X Section 6-A – Property Tax Exemption Certain Veterans and Their Surviving Spouses
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Virginia Department of Veterans Services. Tax Exemptions
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City of Norfolk, Virginia. Appeal Process