Real Estate Tax Relief Program
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.
The application period is from February 1 to June 1 annually.
For applications submitted or postmarked after June 1, 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.
- 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
2020 Fiscal Year
- Application period: The Norfolk Department of Human Services will accept applications postmarked by midnight, June 1, 2020.
- 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 $203,386. Taxes on amounts over $203,386 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 $203,386. May defer any remaining taxes.|
|$28,611.01 to $36,958||80% of the assessed value up to $203,386* (Deferred taxes only)|
|$36,958.01 to $45,306||60% of the assessed value up to $203,386* (Deferred taxes only)|
|$45,306.01 to $53,653||40% of the assessed value up to $203,386* (Deferred taxes only)|
|$53,653.01 to $67,000||20% of the assessed value up to $203,386* (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.