Virginia Beach charges a property tax of $0.97 per $100 of assessed value on all real estate, whether a single-family home, an apartment building, or a commercial parcel.1City of Virginia Beach. Tax Rates On a home assessed at $350,000, that works out to $3,395 a year before any exemptions. If your property sits inside a Special Service District, you pay an extra surcharge on top.
What the Rate Actually Looks Like Where You Live
The City Council sets the rate each year during the budget process, and it applies uniformly across property types.2City of Virginia Beach. Real Estate Assessor FY 2027 Annual Report Virginia Beach does not split properties into different tax classifications.
Special Service Districts are a different story. These neighborhood overlays fund things like beach replenishment, stormwater drainage, and other localized infrastructure, and they are billed alongside the base tax:1City of Virginia Beach. Tax Rates
- Sandbridge: $0.98 per $100
- Central Business District South: $1.42 per $100
- Old Donation Creek: $1.154 per $100
- Bayville Creek: $1.442 per $100
- Shadowlawn: $1.1294 per $100
- Chesopeian Colony: $1.2613 per $100
- Harbour Point: $1.09 per $100
- Gills Cove: $1.13 per $100
- Hurds Cove: $1.408 per $100
- Schilling Point: $1.55 per $100
A homeowner in Sandbridge pays the $0.97 base plus $0.98, for a combined rate of $1.95 per $100. On a $400,000 assessment, that is $7,800 a year.
How Your Bill Is Calculated
The math is simple. Divide the assessed value by 100, then multiply by your total rate. A $300,000 home at the base rate owes ($300,000 ÷ 100) × $0.97 = $2,910 for the year. If you are in an SSD, add the surcharge to $0.97 before you multiply.
Because Virginia Beach reassesses every year, the bill can move even when the rate holds steady. A 10% jump in assessed value is roughly a 10% jump in what you owe. Virginia law requires all real estate to be assessed at 100% of fair market value,3Virginia Code Commission. Virginia Code 58.1-3201 – What Real Estate to Be Taxed; Amount of Assessment and the City Assessor’s office works from recent comparable sales, property condition, and market trends. Reassessment notices go out by March 1 each year.4City of Virginia Beach. Real Estate Assessor That notice is worth reading carefully, because the window to challenge it is short.
When and How to Pay
Real estate taxes are billed in two installments tied to the city’s July–June fiscal year:5City of Virginia Beach. Real Estate
- First half: due December 5
- Second half: due June 5 of the following year
If either date falls on a weekend or holiday, you get until the next business day. You can pay online by credit card or e-check, mail a check to the City Treasurer, or drop payment at one of the municipal drop boxes after hours.
If Your Mortgage Company Pays
When a lender handles your taxes through escrow, the bill goes directly to the mortgage company on file. The failure point is predictable: if you refinance, change lenders, or pay the mortgage off, the bill may still be routed to the old company. You are responsible for telling the Treasurer’s Office about the change, and any late penalty is yours even if the lender dropped the ball. You can confirm receipt through the Treasurer’s online Real Estate Tax Search tool, which looks up accounts by name, parcel number, or address.5City of Virginia Beach. Real Estate For questions, the Real Estate Department is reachable at (757) 385-8258.
What Late Costs
Miss a deadline and the penalty is 10% of the tax due or $10, whichever is greater, with interest running at 9.6% per year on the unpaid balance. The combined penalty and interest cannot exceed the original bill plus accrued interest.5City of Virginia Beach. Real Estate On a $3,000 bill, that is $300 in penalty on day one and roughly $288 more in interest if nothing is paid for a year.
Delinquency gets worse from there. Under Virginia Code 58.1-3965, once taxes are delinquent on December 31 following the second anniversary of the due date, the city may initiate a judicial sale of the property.6Virginia Code Commission. Virginia Code 58.1-3965 – When Land May Be Sold for Delinquent Taxes For condemned structures, code violations, or properties designated as blighted, that clock shortens to one year. If you cannot pay, call the Treasurer’s Office before the account gets anywhere near that point.
If You Think Your Assessment Is Wrong
Three options exist for challenging an assessment, and each has a hard deadline. Start with the cheapest one first.
Ask the Assessor for a Review
The informal reappraisal process runs from March through April 30.4City of Virginia Beach. Real Estate Assessor An appraiser may contact you to schedule an inspection and review the data on file. There is no cost, and most disputes end here.
Appeal to the Board of Equalization
If the assessor’s review does not fix the problem, you can file a formal appeal with the Board of Equalization. Applications are accepted from March through June 30 and must be postmarked or received by that date.7City of Virginia Beach. Submit an Appeal Application You do not have to appear in person for the board to hear your case, but evidence helps. Bring recent comparable sales or an independent appraisal.
Go to Circuit Court
Virginia Code 58.1-3984 lets property owners challenge an assessment in circuit court, generally within three years from the end of the tax year in question or one year from the date of the assessment, whichever is later.8Virginia Code Commission. Virginia Code 58.1-3984 – Application to Court to Correct Erroneous Assessments of Local Levies Generally A judge hears the case without a jury, and the assessor’s valuation carries a legal presumption of correctness. You have to prove the value is wrong by a preponderance of the evidence. Court costs and attorney fees usually mean this route only pays off when the disputed valuation is substantial.
Programs That Can Reduce or Eliminate Your Bill
Several city and state programs lower what qualifying owners owe. The deadlines and documentation vary, so start early.
Seniors and Residents With Disabilities
Virginia law lets localities exempt or defer real estate taxes for residents who are at least 65 or who are permanently and totally disabled.9Virginia Code Commission. Virginia Code 58.1-3210 – Exemption or Deferral of Taxes on Property of Certain Elderly Individuals and Individuals With Disabilities Virginia Beach applies income and asset tests:10City of Virginia Beach. Senior and Disabled Tax Relief Programs
- Full exemption if annual household income is $82,830 or less
- Tax freeze if annual household income is $108,075 or less
- Total assets cannot exceed $350,000, not counting the home and up to 10 acres
Applications are taken by appointment at the Commissioner of the Revenue’s office between February 1 and June 30.11City of Virginia Beach. Senior and Disabled Tax Relief Bring documentation of income, assets, and disability status.
Disabled Veterans
Veterans rated by the Department of Veterans Affairs as 100% service-connected, permanent, and totally disabled are fully exempt from real estate tax on their primary residence, with no income or asset limits. The exemption passes to a surviving spouse who does not remarry, and that spouse can move to a different principal residence without losing the benefit.12Virginia Code Commission. Virginia Code 58.1-3219.5 – Exemption From Taxes on Property for Disabled Veterans
Surviving Spouses of First Responders Killed in the Line of Duty
A 2016 constitutional amendment authorized localities to exempt property owned by the surviving spouse of a law-enforcement officer, firefighter, search-and-rescue worker, or emergency medical services member killed in the line of duty. The spouse must occupy the property as a primary residence and cannot have remarried. The program is local-option, meaning it applies only where the city has adopted it by ordinance.
Agricultural, Forest, and Open-Space Land
Owners of qualifying agricultural, horticultural, forest, or open-space land can apply to be assessed on productive use rather than market value. In a coastal city with high residential land values, the gap between the two can be large. Minimum acreage is five cultivated acres for agricultural, horticultural, or open-space land, and twenty acres for forest.13City of Virginia Beach. Land Use Assessment Program State law requires applications at least 60 days before the tax year in which you want the special assessment to take effect. The Land Use Program Administrator takes questions at (757) 385-4601.