What is the property tax rate in Norfolk County?

The combined effective property tax rate in Norfolk County, Virginia is approximately 1.25%.

Norfolk County Property Tax Calculator (2026) — Virginia Property Tax Almanac

Property Tax in Norfolk County, 2026

A calculator and field guide for Norfolk-area residents — and for anyone considering a move to Norfolk (an independent city) — including Virginia's 100% assessment ratio, the locality-set Real Estate Tax Relief for Elderly and Disabled (income-based), and the constitutional 100% Disabled Veterans Real Estate Tax Exemption (passed by voters in 2010, effective Jan 2011).

Norfolk, an independent city in the Hampton Roads or Richmond metro operates under Virginia's distinctive property tax structure. Virginia uses 100% assessment ratio (assessed at full fair market value) and each locality (county OR independent city) sets its own real estate tax rate. Virginia is unique among US states in having 38 independent cities that operate as both city and county for governance and tax purposes.

How the bill is built

Virginia's property tax calculation is straightforward. Step 1: Assessed Value. Norfolk Real Estate Assessor reassesses your property at fair market value (some localities reassess annually, others biennially or longer). Step 2: Apply rate. Tax = AV × locality rate per $100. Norfolk's combined rate is approximately $1.250 per $100 of AV. Total bill = (AV × rate) / 100. Step 3: Apply exemptions. Disabled veterans receive the full constitutional exemption (since 2011). Seniors and disabled residents may qualify for locality-set Real Estate Tax Relief programs.

Virginia's 100% Disabled Veterans Real Estate Tax Exemption is one of the most-comprehensive in the United States. Approved by Virginia voters in 2010 (Constitution of Virginia, Article X, Section 6-A) and effective January 2011, the exemption provides FULL exemption from real estate tax on the dwelling and surrounding land (typically up to 1 acre) for veterans rated 100% service-connected disabled by the VA. Surviving spouses (unmarried) of 100% disabled veterans retain the exemption. Surviving spouses of US service members killed in action ALSO receive the full exemption regardless of veteran's disability status. No income limit applies.

Real Estate Tax Relief for Elderly and Disabled is locality-set. Each Virginia locality (county or independent city) sets its own income-based real estate tax relief program for residents 65+ and permanently disabled. Income limits and reduction percentages vary widely — Fairfax County provides up to 100% exemption with income under ~$72K; Henrico County provides up to 100% with income under ~$77K; Norfolk provides 25-100% sliding scale. Apply with your locality's Commissioner of the Revenue or Real Estate Assessor.

Independent cities operate as both city and county. Virginia's 38 independent cities (including Norfolk itself) handle their own assessment, tax collection, and local government services — they are not part of any county. This is unique to Virginia in the United States. The independent city structure means residents pay one combined real estate tax to the city (covering both city AND former-county-equivalent services).

2026 Norfolk County rate breakdown (dollars per $100 of AV (100% assessment ratio), Norfolk district)

Taxing entity	Rate
Norfolk Real Estate Tax (~$1.25 / $100 AV)	1.2500
Combined total	1.2500

As of April 26, 2026 · From Norfolk Real Estate Assessor.

Note: Norfolk is an **independent city** (not part of any county) and the historic naval and commercial center of the Hampton Roads metropolitan area. Anchored by Naval Station Norfolk (the largest naval base in the world by personnel and ship count, hosting ~75 ships and 134 aircraft), Norfolk has been the center of US Navy Atlantic operations since the 1860s. The Port of Virginia (centered at Norfolk International Terminals) is the third-largest container port on the US East Coast.

Note: Norfolk effective property tax rates run approximately 1.25% — among the **highest rates in Virginia**, reflecting Norfolk's urban infrastructure costs and limited residential tax base. Virginia 100% assessment ratio applies. As an independent city, Norfolk handles its own real estate assessment and tax collection. Median home values (~$244K) are meaningfully lower than Virginia Beach (~$374K) or Chesapeake (~$318K), reflecting the older urban housing stock.

Note: For relocation buyers: Norfolk is the urban Hampton Roads choice — historic neighborhoods (Ghent, Larchmont, Colonial Place), Old Dominion University, the Chrysler Museum of Art, and walkable downtown. The trade-off is higher tax rates and older housing stock than the surrounding suburbs. The Norfolk Naval Station drives a substantial rental market, and the 100% disabled veterans real estate tax exemption (Virginia constitutional) is heavily utilized given the large military veteran population.

Tax relief and exemptions for 2026

Virginia's homeowner tax relief is unusual: there is no statewide homestead exemption (unlike most US states). Instead, each locality (county or independent city) sets its own income-based Real Estate Tax Relief for Elderly and Disabled program. The constitutional 100% Disabled Veterans Real Estate Tax Exemption (since 2011) is statewide.

Disabled Veterans Real Estate Tax Exemption (constitutional)

Approved by Virginia voters in November 2010 (Constitution of Virginia, Article X, Section 6-A) and effective January 1, 2011, this is among the most-comprehensive disabled-veteran property tax exemptions in the United States. Veterans rated 100% service-connected disabled by the VA — including 100% individual unemployability ratings — receive full exemption from real estate tax on their primary residence (dwelling and surrounding land, typically up to 1 acre; localities can set higher limits). No income limit applies. Surviving spouses (unmarried) of 100% disabled veterans retain the exemption. Surviving spouses of US service members killed in action ALSO receive the full exemption, regardless of veteran's disability rating.

Apply with your locality's Commissioner of the Revenue or Real Estate Assessor with VA documentation of disability rating. Application is typically a one-time process; the exemption renews automatically unless circumstances change.

Real Estate Tax Relief for Elderly and Disabled (locality-set)

Each Virginia locality sets its own income-based program for residents 65+ or permanently disabled. Income limits and reduction percentages vary widely:

Fairfax County: up to 100% exemption (income under ~$72K), sliding scale up to ~$100K
Arlington County: up to 100% (income under ~$99K)
Henrico County: up to 100% (income under ~$77K)
Norfolk: 25-100% sliding scale (income under ~$67K)
Virginia Beach: up to 100% (income under ~$80K)

Apply annually with your locality's Commissioner of the Revenue or Assessor. Most localities require proof of age, income, and asset documentation.

Independent City structure

Virginia is unique among US states in having 38 independent cities that operate as both city and county for governance, assessment, and tax collection purposes. Independent cities (including Virginia Beach, Norfolk, Chesapeake, and Richmond among the largest) handle their own assessment and collect a single combined real estate tax — there is no separate "county" portion. This contrasts with most states where city residents pay both city and county property taxes. The independent city designation dates to 1871 and reflects Virginia's Reconstruction-era urban governance reforms.

Appealing your assessment

Virginia's appeal process runs through the local Board of Equalization (BOE) — each locality has its own. Homeowners file an Application for Review with the Norfolk Real Estate Assessor typically within 30-90 days of receiving the annual reassessment notice (deadlines vary by locality). The BOE holds hearings during the assessment cycle — homeowners can present comparable sales, recent appraisals, or independent appraiser testimony. BOE decisions can be appealed to the local Circuit Court within 1 year. Some localities (including Fairfax) reassess annually; others reassess every 2-6 years.

Cities and towns in Norfolk County

Norfolk County contains 6 incorporated municipalities, ranging from Norfolk to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Norfolk County is subject to Norfolk County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Norfolk County seat	independent_city	235,000
Ocean View	unincorporated	24,500
East Norfolk	unincorporated	15,000
Ghent	unincorporated	8,500
Larchmont	unincorporated	6,500
Berkley	unincorporated	4,500

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Norfolk tax district. Other cities in Norfolk County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Norfolk Real Estate Assessor before relying on any estimate.

Frequently asked questions

When are Virginia property taxes due?

Virginia real estate taxes are typically billed semi-annually. Norfolk: due quarterly (typically June 5, September 5, December 5, March 31), though some independent cities use a semi-annual schedule. Late payments incur a 10% penalty plus interest at 10% annual rate. Most localities offer escrow-via-mortgage payment processing automatically.

What does it mean that Norfolk is an "independent city"?

Virginia is unique among US states in having 38 independent cities that are not part of any county — these cities operate as both city AND county for tax, governance, and assessment purposes. Norfolk is one of these independent cities. Residents of independent cities pay one combined real estate tax to the city (not separate city + county taxes). The independent city designation dates to 1871 (Constitutional Convention) and reflects Virginia's Reconstruction-era urban governance reforms. The five largest Virginia independent cities are Virginia Beach, Norfolk, Chesapeake, Richmond, and Newport News.

How do I apply for the Disabled Veterans Real Estate Tax Exemption?

Virginia's 100% Disabled Veterans Real Estate Tax Exemption (state constitutional, since January 2011) provides full exemption from real estate tax on the primary residence. Apply with your locality's Commissioner of the Revenue or Real Estate Assessor with VA documentation showing 100% service-connected disability rating (including 100% individual unemployability ratings). No income limit applies. Surviving spouses (unmarried) of 100% disabled veterans retain the exemption. Surviving spouses of US service members killed in action ALSO receive the full exemption, regardless of veteran's disability status. Application is typically a one-time process; the exemption renews automatically.

How do I appeal my Virginia assessment?

File an Application for Review with the Norfolk Real Estate Assessor typically within 30-90 days of receiving the annual reassessment notice (deadlines vary by locality). Most localities have a Board of Equalization (BOE) that holds hearings during the assessment cycle — homeowners can present comparable sales, recent appraisals, or independent appraiser testimony. BOE decisions can be appealed to the local Circuit Court within 1 year. Some localities (including Fairfax) reassess annually; others reassess every 2-6 years.

About Norfolk County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Naval Station Norfolk is **the largest naval base in the world** — hosting approximately 75 ships, 134 aircraft, and 75,000 active duty personnel + civilian employees. The base covers 4,300 acres on Sewell's Point Peninsula and includes 14 piers, 11 aircraft hangars, and an associated airfield (Chambers Field). The base supports Atlantic Fleet operations including all aircraft carrier groups based on the East Coast. By comparison, the next-largest US naval base (San Diego) hosts approximately 50 ships.

Hometown hero

Edgar Allan Poe

The American writer (1809-1849) lived and worked in Norfolk during a key period of his career — his older brother William Henry Leonard Poe lived in Baltimore but the Poe family had Norfolk connections, and Edgar Allan Poe is recorded as having spent significant time in Norfolk during the 1820s-1840s. The Poe Museum in Richmond, VA (the larger Poe heritage site) is the most-significant Poe museum in the country, but Norfolk maintains its own Poe heritage as part of the broader Hampton Roads literary tradition.

Biggest annual event

Norfolk Harborfest + Virginia Arts Festival

Norfolk Harborfest (annual, June at Town Point Park) is one of the largest free maritime festivals in the United States — drawing 200,000+ attendees with tall ship displays, Navy ship tours, fireworks, and concerts. The Virginia Arts Festival (annual, May at multiple Hampton Roads venues, headquartered in Norfolk) brings world-class classical music, dance, and theater performances and is the largest performing arts festival in Virginia.

Property Tax in Norfolk County, 2026