Norfolk Real Estate Tax Relief and Deferral for Permanent and Total Disability
For fiscal 2027 Norfolk exempts the tax on up to $327,900 of assessed value for a totally and permanently disabled owner with income up to $28,611, and offers deferral, not exemption, up to $67,000 of income.
Also called: tax relief, tax deferral, property tax, elderly and disabled, income limit.
Norfolk's Department of Human Services runs the city's real estate tax relief and deferral for owners who are 65 or older, or totally and permanently disabled, and who live in the home. It is not a VA rating of 100% service-connected, and a disabled veteran who does not meet that test can use it.
For fiscal 2027, combined income of the owners and all relatives living in the home cannot exceed $67,000, and net worth, excluding the home, cannot exceed $350,000. Relief is measured against the average residential assessment of $327,900; value above that is taxed. Only the lowest band is an exemption:
$0 to $28,611: exempt up to $327,900 of assessed value, and any remaining tax may be deferred.
$28,611.01 to $36,958: deferral of 80% of the tax on up to $327,900.
$36,958.01 to $45,306: deferral of 60%.
$45,306.01 to $53,653: deferral of 40%.
$53,653.01 to $67,000: deferral of 20%.
Deferred tax is not forgiven. Funding is set each year, and deferrals are prorated when requests exceed it. Everyone files every year, between February 1 and June 1; section 24-208 of the City Code allows a late filing by a returning participant for hardship.
Thresholds
Thresholds for Norfolk Real Estate Tax Relief and Deferral for Permanent and Total Disability
Gate
Rule
Total and permanent disability
The owner is totally and permanently disabled, or 65, and lives in the home. A VA rating alone is not the test.
Fiscal 2027 income and net worth
Income up to $67,000 and net worth up to $350,000 excluding the home. Exemption only up to $28,611 of income; deferral above that. Relief is capped at $327,900 of assessed value.
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Disclaimer
VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.