Tax Relief & Deferral in Hampton Roads
- Adam Garrett
- May 17, 2024
- 18 min read
Updated: Mar 18
Above: Image by Adam (not nearly how much money it looks to be, FYI)
#s below are from 2024
Real Estate Tax Relief/Deferral
Virginia Statewide Tax Relief for Disabled Veterans
State law varies regarding property tax exemptions for disabled veterans (list).
Per a 2015 report, Virginia is 1 of 11 states that "completely exempt a totally disabled veteran's primary residence from property tax."
Virginia law treats disabled veterans well, including:
$40k military benefits tax exemption for year 2025 & later returns
Certain 100% service-connected permanent & total disabled veterans & their surviving spouses receive tax exemptions on real property that they occupy & up to 1 acre of land (or more in the cases of some cities/counties).
"Qualified disabled veterans and their spouses (are exempted) from local personal property taxes on one motor vehicle (passenger car, pickup, or panel truck) that is owned (not leased) and regularly used by or for the veteran."
Locality Information for Disabled Veterans
South Side Real Estate Tax Relief/Deferral Other than Disabled Veterans/Spouses:
Isle of Wight County (65+ OR Permanently & Totally Disabled)
Tax Rate on Real Estate: .73% in Isle of Wight County, +.16% if in Smithfield as of websites on 3/18/25
Amount of Tax Relief Based on Income as of website on 3/18/25:
Combined Income | % of Tax Relieved |
0 - $32,600 | 100% up to $2,000 maximum |
$32,601 - $40,500 | 75% up to $2,000 maximum |
$40,501 - $48,300 | 50% up to $2,000 maximum |
$48,301 - $56,300 | 25% up to $2,000 maximum |
$56,301 & above | 0% exemption |
"Income from relatives living in the dwelling (excluding up to $6,500 per person) is included in computing gross income."
"The applicant’s net worth, not counting the value of the applicant’s home, cannot exceed $235,896."
Norfolk (65+ or Totally Disabled)
"The Real Estate Tax Relief/Deferral Program is administered by the Department of Human Services for Norfolk homeowners who are 65 and older or totally disabled.
Application Period
The application period is from February 1 to June 1 annually.
For applications submitted or postmarked after June 1, 2025, Section 24-208 of the Norfolk City Code states: The administrator is authorized to accept filing of applications and affidavits submitted by participants in the program in the previous tax year after the first day of June of the tax year for which exemption or deferral is sought due to demonstrated hardship.
Eligibility Requirements
Combined income of owners and all relatives living in the home cannot exceed $67,000 per year.
Must be 65 years of age or totally and permanently disabled.
Must live in the property.
Net worth, excluding the home, cannot exceed $350,000.
2026 Fiscal Year
Application period: The Norfolk Department of Human Services will accept applications postmarked by midnight, June 1, 2025.
Application process: All applicants must file annually.
Funding: Available funding is determined annually.
Types of tax relief: Relief will be provided as an exemption or deferral up to the average residential assessment of $310,400. Taxes on amounts over $310,400 must be paid.
Real Estate Tax Relief Table
Income | Current Tax Exemption / Deferral Cap |
$0 to $28,611 | Exempt up to the assessed value of $310,400. May defer any remaining taxes. |
$28,611.01 to $36,958 | 80% of the assessed value up to $310,400* (Deferred taxes only) |
$36,958.01 to $45,306 | 60% of the assessed value up to $310,400* (Deferred taxes only) |
$45,306.01 to $53,653 | 40% of the assessed value up to $310,400* (Deferred taxes only) |
$53,653.01 to $67,000 | 20% of the assessed value up to $310,400* (Deferred taxes only) |
*The amount of tax deferrals will be prorated when the total relief requested exceeds the total relief available. The proration is applied to households receiving 20% to 80% deferrals.
Related Documents
Contact Us
Human Services
741 Monticello Ave.Norfolk, VA 23510Phone: (757) 823-1130Email: SeniorTaxRelief@norfolk.gov"
Disabled Veterans:
Beginning on or after January 1, 2011, the General Assembly hereby exempts from taxation the real property, including the joint real property of husband and wife, of any veteran who has been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have a 100 percent service-connected, permanent, and total disability, and who occupies the real property as his principal place of residence.
The surviving spouse of a veteran eligible for the exemption set forth in this article shall also qualify for the exemption, so long as the death of the veteran occurs on or after January 1, 2011, and the surviving spouse does not remarry. The exemption applies without any restriction on the spouse's moving to a different principal place of residence.
In order to apply, the veteran must provide the following:
The approved and original letter of disability from the Department of Veterans Affairs
Completed and signed Disabled Veteran application
Copy of military photo identification
Copy of proof of residency occupancy, such as a driver's license, utility bill or bank statement
Portsmouth (65+ OR Permanently & Totally Disabled & No more than $50k gross/yr/household)
https://www.portsmouthva.gov/215/Tax-Relief-Program
Covers home & up to 1 acre of land home sits on
Suffolk
Per Suffolk as of 1/18/25:
"Elderly & Disabled Tax Relief Program for Tax Year 2023/2024
The Real Estate Tax Relief Program for Elderly or Disabled persons provides for the reduction or exemption of real estate property taxes for the home and up to 10 acres of land for certain homeowners.
********REAL ESTATE TAX RELIEF PROGRAM******************
An application must be filed annually with the Suffolk Department of Social Services between January 1st and June 30th preceding the tax year for which relief is sought. To make an appointment to apply for the program, or if you have questions, call (757) 514-4870, or (757) 514-4222. The public will be served on a walk-in basis Monday through Thursday, 9:30 a.m. to 11:30 a.m.
The Department of Social Services determines eligibility only and will notify customers via mail of the eligibility decision. All questions related to payment timeframes, retroactive reimbursements, mortgage company billing, etc. should be referred to the Treasurer's Office at (757) 514-4275."
Per Suffolk as of 1/18/25:
"• Must be 65 years of age or older or permanently and totally disabled.
Must be owners or partial owners and must occupy the property to be exempted.
Combined gross income of owners and any relatives living in the property cannot exceed $73,740 (The first $10,000 of a relative's income is exempted.)
Net worth, exclusive of the home and up to 10 acres upon which it is situated, cannot exceed $330,497.
The exemption is granted on an annual basis and a new application or certification must be completed every year.
Applications must be filed no later than June 30th of the taxable year.
What is the percentage of tax relieved based on incoте?
Combined Income % of Tax Relieved
$ 0 - $56,391 100%
$56,392 - $65,066 50%
$65,067-$73,740 25%
The tax exemption is limited to the median value of single family residential property. Therefore, the percentage of tax exemption for 2023/2024 is capped at $321,000 or the assessed value, whichever is less."
Per Suffolk as of 1/18/25:
Veterans Real Estate Tax Relief Program
The Commonwealth of Virginia exempts from taxation, the real property, including the joint real property of husband and wife, of any veteran who has been rated by the U.S. Department of Veterans Affairs as having a 100% service connected, permanent and total disability and who occupies the real property as his or her principal place of residence. The exemption from taxation for real property applies to the qualifying dwelling and also provides exemption of the real property from the land, not exceeding ten acres, upon which it is situated. Veterans only need to reapply for this benefit if his or her principal place of residence changes. Additionally, for Veterans Tax Relief, applications are taken all year and there are no date restrictions for said applications.
The surviving spouse of a veteran whose real estate taxes were exempted or would have been exempted also qualifies for the exemption, provided the death of the Veteran occurred on or after January 1, 2011, the surviving spouse continues to occupy the real property as his or her principal place of residence, and the surviving spouse does not remarry.
An exemption from taxation of real property for surviving spouses of members of the Armed Forces killed in action also applies to the principal place of residence. However, if the value of the dwelling is in excess of the average assessed value of single family residences, then the portion of the value in excess of that value will be subject to taxation.
Real Estate Tax Relief for Disabled or Senior Citizens
Virginia Beach (Senior or Disabled & Income <$102,305 [higher in some cases, i.e. $10k more for each relative in home & $10k more if disabled] w/ <$350k Assets Excluding Home)
No home value limit
VIRGINIA BEACH REAL ESTATE TAX RELIEF AND EXEMPTION PROGRAM REQUIREMENTS FOR SENIOR OR DISABLED CITIZENS
Virginia Beach provides real estate tax relief for residents who own and reside in their home (or a convalescent home) and are either:
• 65 years of age or older on or before June 30, 2025.
OR
• Permanently and totally disabled on or before June 30, 2025 (No age requirement).
AND
• Total assets must not exceed $350,000 (not including the value of the home in which you are applying, and up to 10 acres of land).
FOR A TAX PERCENTAGE EXEMPTION
THE PERCENTAGE OF TAX RELIEF VARIES BASED ON INCOME LEVEL
$0.00 TO $59,837 100%
$59,837.01 TO $64,481 80%
$64,481.01 TO $69,122 60%
$69,122.01 TO $73,766 40%
$73,766.01 TO $78,408 20%
FOR A TAX FREEZE
• Annual household gross income must not exceed $102,305.
• Total assets must not exceed $350,000 (not including the value of the home in which you are applying, and up to 10 acres of land).
• Tax Freeze will remain at the current amount if there is an increase for the new tax year.
INCOME EXCLUSIONS
• Up to $10,000 on the income of a disabled applicant.
• Disability payments from a governmental entity or agency.
• $10,000 on the income of each additional relative residing in the home with the applicant.
First–time applicants must make an appointment. For those seeking relief for the tax year beginning July 1, 2025, appointments are scheduled from February 1 to June 30, 2025. For information or to schedule an appointment, please contact the Commissioner of the Revenue at 757.385.4385 or req@vbgov.com "
REAL ESTATE TAX EXEMPTION FOR DISABLED VETERANS
Virginia provides an exemption from real estate tax for the principal residence of the 100% service-connected, permanently, and totally disabled veteran and/or widow/widower of the veteran who has not remarried.
For more information or to schedule an appointment, please contact the Commissioner of the Revenue at 757.385.4385 option #1, or email at veteranservices@vbgov.com.
REAL ESTATE TAX EXEMPTION FOR THE SURVIVING SPOUSE OF A
MEMBER OF THE ARMED FORCES KILLED IN ACTION
• A widow/widower who has not remarried may apply for tax exemption beginning FY16 (July 1, 2015)
• The exemption applies to the dwelling value that does not exceed the most recently ended tax year average for single-family homes in Virginia Beach.
• The dwelling must be the principal place of residence of the applicant.
REAL ESTATE TAX REDUCTION FOR THE SURVIVING SPOUSE OF A MEMBER OF
THE ARMED FORCES WHO DIED IN THE LINE OF DUTY
• A widow/widower who has not remarried may apply for tax years beginning FY24 (July 1, 2023)
• The tax rate applies to the dwelling value and land not exceeding 10 acres.
• The dwelling must be the principal place of residence of the applicant.
REAL ESTATE TAX EXEMPTION FOR SURVIVING SPOUSES OF
CERTAIN PERSONS KILLED IN THE LINE OF DUTY
• A widow/widower who has not remarried may apply for tax years beginning FY18 (July 1, 2017).
• The exemption applies to the dwelling value that does not exceed the most recently ended tax year average for single-family homes in Virginia Beach.
• The dwelling must be the principal place of residence of the applicant.
Peninsula Real Estate Tax Relief/Deferral Other than Disabled Veterans/Spouses:
Hampton
TAX RELIEF FOR ELDERLY & DISABLED
"Be at least 65 years of age or permanently and totally disabled on or before December 31 of the year immediately preceding the year in which you are applying for tax relief.
Own and occupy the dwelling on or before January 1 of the year you are applying for tax relief. However, if the owner is in the hospital, nursing home, or other institution, he/she is still eligible if the dwelling remains as their home and has not been rented to another party. Upon transfer or sale of said property, the amount of tax relief for the remainder of that fiscal year shall become due and payable.
Meet the current fiscal year income and asset limitations:
Freeze — Household Income up to $62,000 — Assets up to $200,000
Deferral — Household Income up to $62,000 — Assets up to $200,000
Gross household income includes income from all sources, including all relatives residing in the house. There is a deduction of $7,000 from the annual income for each relative, excluding your spouse, when figuring income requirements.
Financial assets of all owners living in the home exclude the value of the house and up to 10-acre home site of land, and income for all individuals living in the home. "
TAX EXEMPTION - DISABLED VETERAN/SURVIVING SPOUSE
Newport News
https://www.nnva.gov/2581/Real-Estate-Tax-Relief
Covers home & up to 1 acre of land home sits on
No home value limit
Real Estate Tax Deferral for Elderly & Disabled
Real Estate Tax Exemption For Elderly
Poquoson
"City of Poquoson residents aged 65 or over and certain disabled persons may be eligible for exemption and/or deferral of real estate tax depending upon their annual income and assets (not including the value of the home). Applications for tax relief must be filed each year with the Commissioner of the Revenue. Further information on the program is available by calling the Commissioner's Office at 757-868-3020."
Standard Rates: $1.14 as of July 1, 2019 as on website on 4/24/24
James City County
Per JCC
James City County provides for special valuation of real property tracts larger than 5 acres devoted to agricultural or horticultural uses and timberland tracts of 20 acres or more located in an Agricultural/Forestal District."
Per JCC website on Elderly & Disabled Real Estate Exemptions
"
Eligibility
You may be eligible if:
You own and live on the property in James City County.
You are 65 years old or older by July 1 or you are permanently and totally disabled. Your disability must be verified by a letter from the Social Security Administration or the Veterans Administration or 2 letters from 2 qualified physicians stating your disability.
Additional Qualifications
Total combined annual income of household members cannot exceed $55,000.
This income can include, but is not limited to wages, social security payments, gifts, proceeds or insurance, welfare receipts, and benefits under the state supplemental retirement system. Income shall not include certain non-taxable disability payments and workmen’s compensation benefits.
Total combined net worth such as stocks, bonds, bank accounts, etc. cannot exceed $200,000. This does not include the value of the house and 10 acres of land.
Application
The application for this Real Estate Exemption Application (PDF), along with accompanying proof of income and assets, must be completed between Jan. 1 and June 1 of each year. Person(s) qualifying shall be exempt from real estate taxes in an amount not to exceed the annual real estate rate multiplied by the first $150,000 of assessed real estate value."
Covers home & up to 10 acres of land home sits on
Assets cannot exceed $220,000 (excludes residence, furnishings and ten-acres of land)
1 Eligible OwnerHousehold Income | 2 or more Eligible OwnersHousehold Income | ExemptionPercentage | Not toExceed* |
$35,251 - $56,400 | $40,301 - $64,450 | 25% | $740.00 |
$24,701 - $35,250 | $28,201 - $40,300 | 50% | $1,480.00 |
$24,700 - and Under | $28,200 - and Under | 100% | $2,950.00 |
"*Assistance is capped at the eligible percentage of the median home price of homes in York County."
https://yorkcounty.gov/484/Tax-Relief-for-Elderly-Disabled
https://www.yorkcounty.gov/520/Tax-Relief-for-the-Elderly-Disabled-on-H
Middle Peninsula:
Personal Property Tax Relief:
Statewide Personal Property Tax Relief Act of 1998
"The Personal Property Tax Relief Act of 1998 provides tax relief on the first $20,000 of the assessed value for qualified passenger cars, motorcycles, autocycle, and pickup or panel trucks having a registered gross weight of less than 10,000 pounds."
While there are a lot of similarities, how exactly that works, including how good it is, depends on the city/county.
Federal Active Duty Personal Property Tax Relief
"Do I have to pay Personal Property Taxes if I am active duty military?
The Servicemembers Civil Relief Act (SCRA), a federal act, sets forth that any person in the military service is exempt from taxation by all states except their home state or political subdivision. Vehicles registered in the name of the active military person only, are exempt from Personal Property Taxes. If a vehicle is jointly owned, and the spouse or other person named is non-military, the vehicle is taxable.
The Military Spouses Residency Relief Act, effective November 11, 2009, amends the Servicemembers Civil Relief Act. Spouses of active duty military members who have vehicles titled in their name or jointly with the service member may be exempt from personal property tax if certain conditions are met."
South Side (Example Only):
Chesapeake (Handicapped Only)
Vehicles (Automobiles/Pick-up Trucks/Motorcycles) for the Handicapped (special qualifications apply): .09% as of 4/3/24
Norfolk
Per Norfolk as of 1/18/25:
Personal Property Tax Relief Act
The Personal Property Tax Relief Act of 1998 provides tax relief for any passenger car, motorcycle or pickup or panel truck having a registered gross weight of less than 7,501 pounds. The vehicle must be owned or leased by an individual and not for business purposes.
If your response is yes to any of the following questions, your motor vehicle is considered by state law to have a business use and does not qualify for Car Tax Relief
Is more than 50% of the mileage for the year used as a business expense for Federal Income Tax purposes or reimbursed by an employer?
Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax purposes?
Is the cost of the vehicle expensed pursuant to Section 179 of the Internal Revenue Service Code?
Is the vehicle leased by an individual and the leasing company pays the tax without reimbursement from the individual?
Qualified Vehicles
Vehicles qualified for tax relief are noted on your tax bill and show a reduction for the portion of the tax the Commonwealth will pay. For qualified vehicles, your tax bill is reduced by the applicable tax relief percentage for the tax year on the first $20,000 of value.
The City of Norfolk will be reimbursed by the Commonwealth for the amount of the reduction once you have paid the balance due shown on your bill.
If your qualifying vehicle's assessed value is $1,000 or less, your tax has been eliminated and the Commonwealth's share is 100%. Tax Relief is calculated using the locality's effective tax rate in effect on August 1, 1997.
Annual Certification of Tax Relief
You are required to certify annually to the City of Norfolk that your vehicle remains qualified to receive car tax relief. Therefore, it is important that you review the information your locality sends to you to be sure that your vehicles are properly qualified. This information may be included on items such as personal property tax returns, or tax bills.
If your vehicle is improperly qualified or you are uncertain whether your vehicle would be eligible for car tax relief because it is used part of the time for business purposes, please contact the Office of the Commissioner of the Revenue at 757-664-7884. When you pay your taxes on qualified vehicles, you are certifying to the City of Norfolk that your vehicle has been qualified correctly.
Portsmouth
Application for Disabled Veteran Car Tax Relief (PDF) This form is used to apply for the Disabled Veteran Car Tax Relief (Personal Property Tax) Effective January 1, 2016, Portsmouth City Ordinance §35-9.1 allows one motor vehicle owned and regularly used by a disabled veteran to be exempt from personal property taxes. Leased vehicles and vehicles owned by a business do not qualify. *Please note that if you purchase a new vehicle, you must submit a new application to our office.
Military Spouse Residency Affidavit for Tax Exemption (PDF)
For spouses of "active duty military member with legal residence other than Virginia, who is in Virginia in compliance with military orders, and I am in Virginia solely to be with my spouse."
Personal Property Assessment Appeal Information and Instructions (PDF)
Suffolk
Per Suffolk as of 1/18/25:
"Personal Property Tax Relief
2024 Tax Relief is 32.5%
Beginning in tax year 2006, qualifying vehicles with an assessed value of more than $1,000 shall be provided a percentage of tax relief, annually fixed and applied to the first $20,000 in value. Qualifying vehicles with a value under $1,000 will receive 100% tax relief. Your personal property tax bill will reflect whether or not your vehicle qualifies for relief, and will also reflect the amount of the relief.
Who Qualifies?
A vehicle must meet all three of the requirements below to qualify for tax relief. The vehicle must:
Be a passenger car, pickup or panel truck weighing less than 10,001 pounds, or motorcycle; and
Be (i) owned by a natural person or (ii) leased by a natural person under a contract requiring such person to pay the tangible personal property tax or (iii) held in a private trust for an individual beneficiary; and
Be used for non-business purposes."
Per Suffolk as of 1/18/25:
"Disabled Veteran Personal Property Tax Relief
Exemptions
Beginning January 1, 2021, if you are a Disabled Veteran, your Personal Property tax
on one motor vehicle may be exempt per Virginia Code §58.1-3668. To qualify for the exemption, the veteran must have been rated by the U.S. Department of Veterans
Affairs or its successor agency pursuant to federal law with a:
100% service-connected, permanent and total disability, OR
Permanent and total disability being paid at the 100% rate because of unemployability due to service-connected disability
Reduced Rate
A reduced personal property tax rate of $2.125 per hundred dollars of value on one owned motor vehicle may be available to veterans who do not qualify for the exemption because they are not 100% service-connected. The veteran must have been rated by the U.S. Department of Veterans Affairs or its successor agency pursuant to federal law to have one of the following service connected disabilities:
Has lost, or lost the use of, a leg, arm or hand
Or Is blind (as defined by Code of Virginia §46.2-100)
Or Is permanently and totally disabled
Application
To apply, email, fax, or mail a copy of your "Summary of Benefit's" letter, which states that your service connected disability is permanent and total. You may submit an application (PDF) with your benefits letter or call our office at (757) 514-4260 to designate a vehicle. Alternatively, the highest assessed vehicle will be selected.
Thank you for your service to our country!"
Virginia Beach
"PERSONAL PROPERTY TAX RELIEF FOR
PERMANENTLY AND TOTALLY DISABLED VETERANS
• The tax rate may be reduced from $4.00 to $1.50 per $100 of the assessed value.
• The veteran may also qualify for a tax exemption.
PERSONAL PROPERTY TAX RELIEF FOR SENIOR OR DISABLED CITIZENS
Virginia Beach provides personal property tax relief for senior or disabled residents who are:
• 65 years of age or older on or before December 31, 2024.
OR
• Permanently and totally disabled (No age requirement).
AND
• Annual household gross income must not exceed $29,500.
• Total assets must not exceed $70,000 (not including the value of your primary residence, and up to 1 acre
of land).
• The tax rate is reduced from $4.00 to one-millionth of one cent ($0.000001) per $100 of the assessed
value.
First–time applicants must make an appointment. For those seeking relief for the tax year beginning January 1, 2025 appointments are scheduled from February 1 to June 30, 2025. For information or to schedule an appointment, please contact the Commissioner of the Revenue at 757.385.4385 or req@vbgov.com ."
Isle of Wight County
Personal property tax relief in IOWC is less clear online than on a number of other cities/counties regarding relief & qualifications that vary based on financial circumstances.
Peninsula:
Hampton
Modified Vehicles for Handicapped: .000001 per $100
Disabled Veteran: .000001 per $100
Newport News
Handicapped/Disabled Veteran Motor Vehicle Tax
1% for motor vehicle the physically handicapped & disabled veterans
https://www.nnva.gov/2581/Real-Estate-Tax-Relief
"Mobile Home Tax DeferralIf you are disabled and living in a mobile home...
Mobile Home Tax ExemptionIf you are elderly and/or disabled and living in a mobile home..."
Personal Property Tax Relief Act of 1998
"For qualifying vehicles valued at $1,000 or less, your obligation to pay this tax has been eliminated."
Poquoson
Personal Property Tax Relief Act:
"For qualifying vehicles in Poquoson valued at $1,000 and less, the tax relief pays 100%. Vehicles with antique Virginia license plates registered in Poquoson also qualify for 100% tax relief."
Below on website on 4/24/24:
Taxable Item | Current Rate** |
Mobile Homes | $1.14 effective July 1, 2019 |
Automobiles | $4.15 |
Motorcycles | $4.15 |
Boats | $0.00001 |
Trailers | $4.15 |
Business Personal Property | $4.15 |
RVs & campers | $1.50 |
**Tax Rate effective January 1, 2015 |
James City County
Per JCC:
"Accessible Vehicle Exemptions
Any vehicle which has been specially equipped for the transport of a disabled individual may be exempted from personal property tax.
Individuals who are disabled veterans, who are considered by the Veterans Administration to have a 100% permanent and total service connected disability, may be exempt from taxation on 1 motor vehicle.
Active duty military personnel residing in James City County with a home of record other than Virginia may be eligible for an exemption from personal property tax."
Related:
About the Author: Adam Garrett - 3rd Generation REALTOR®
Adam is the 3rd generation in a line of award-winning real estate agents serving SE VA. He has served full time at Garrett Realty Partners since May 2014 when he joined the marketing department before transitioning to full-time sales to assist buyers and sellers in February 2015. He believes that an educated buyer or seller makes the best decisions, & is dedicated to helping with that both digitally & on-site physically for buyers & sellers. He's also available for referrals to real estate agents around the globe. In several capacities, his resources & direct offerings for assisting sellers & assisting buyers are either unmatched or are top 1% for the SE VA area, and in some cases, nationwide. Not stopping after closing, he also provides information for tenants, landlords, & homeowners.
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