Senior & Disabled Real Estate Tax Relief

​​​Applications for real estate tax exemption are taken in the office of the Commissioner of the Revenue, Municipal Center, Building 1, by appointment only from February 1 through June 30. To qualify, individuals must meet income and net worth limitations.  ​
​BASIC REQUIREMENTS TO QUALIFY: 
  • SENIOR CITIZENS must be at least 65 years of age
  • TOTALLY DISABLED individuals must be totally AND permanently disabled - there is NO age limit -  $10,000 income exclusion allowed
  • MUST RESIDE in the Virginia Beach home or mobile home or a convalescent facility

 TAX EXEMPTION/FREEZE   

  •  Annual household income must not exceed $52,340 for TAX EXEMPTION
  •  Annual ​household income must not exceed $68,293 for the FREEZE 
  • Assets must not exceed $350,000 (OTHER THAN RESIDENCE)
 *The percentage of tax exemption varies based upon income level​
Contact Information