Virginia Beach property tax assessment: rates, appeals, and exemptions

Last updated 2026-07-10

How does Virginia Beach calculate your property tax assessment?

Virginia Beach values your home at 100% of its estimated fair market value, then taxes that number. State law requires it. Virginia Code Section 58.1-3201 says property "shall be assessed at fair market value." ^[1] The city's Real Estate Assessor runs a mass appraisal of all 167,000-plus parcels every year and mails updated notices in late January or early February. ^[11]

The math is simple. Take your assessed value, divide by 100, then multiply by the rate. A home assessed at $400,000 in FY2025 produces a bill of $400,000 / 100 x $0.99, which is $3,960 before any exemptions.

The assessor uses three valuation approaches: sales comparison (recent comparable sales near you), cost (land value plus depreciated replacement cost of the building), and income (mostly for rentals and commercial property). For a single-family home, comparable sales carry the day. The office publishes neighborhood factor tables and land value schedules, and you can request your property's record card for free. ^[11]

Mass appraisal is fast and imperfect. The assessor aims for a sales ratio (assessed value divided by sale price) between 0.90 and 1.10 in each neighborhood, matching International Association of Assessing Officers standards. Plenty of individual homes fall outside that band. That is the whole reason the appeal process exists. ^[3]

What is the Virginia Beach property tax rate for 2024-2025?

For fiscal year 2025, which runs July 1, 2024, through June 30, 2025, the general real estate rate is $0.99 per $100 of assessed value. City Council sets it each spring during the budget vote. ^[11]

That covers the citywide levy. A handful of special districts add more on top:

District / Levy	Rate (per $100 AV)
General real estate (citywide)	$0.99
Storm water fee (flat per parcel)	varies by parcel size
Sandbridge Special Service District	$0.09 additional
Town Center Special Service District	$0.44 additional

Special service district rates change periodically. Confirm yours on the city's online property portal before you budget. ^[11]

Virginia Beach's general rate has stayed under $1.00 per $100 for several years running, which puts it below most of its Hampton Roads neighbors. Norfolk's FY2025 rate is $1.25 per $100. On a $450,000 home that gap is real money: $4,455 in Virginia Beach against $5,625 in Norfolk, a $1,170 difference every year.

Council usually votes on the rate in late April or early May. Want a say before it's locked? Public hearings on the proposed budget happen in March and April, and any resident can speak.

When are Virginia Beach property tax bills due?

The annual bill splits into two equal halves. The first is due June 5. The second is due December 5. ^[11]

If a due date lands on a weekend or city holiday, it slides to the next business day. Miss it, and a 10% penalty hits the unpaid balance right away, plus 10% annual interest under Virginia Code Section 58.1-3916. ^[4]

You can pay online, by mail, by phone, or in person at the Treasurer's office. The city also runs a Real Estate Tax Pre-Payment Program, where you make twelve monthly deposits toward the bill. Handy for budgeting. It doesn't reduce what you owe.

Here's the trap people fall into. If you win an appeal after bills have already gone out, the city recalculates and issues a corrected bill or a refund. But you still owe the original amount by June 5 while the appeal is pending. Pay first, fight second. A pending appeal does not pause the penalty clock.

How do you appeal a Virginia Beach property tax assessment?

You have two formal routes to challenge a Virginia Beach assessment, and each has its own deadline. Start with the free one.

Step 1: Informal review with the assessor's office

After notices go out in late January or February, the assessor opens an informal review period through roughly March 31. You call or email, explain why the number is wrong, and staff pulls comparable sales and your property data. It costs nothing. It often fixes obvious errors, like a bedroom counted twice or a garage that isn't there. Get the result in writing.

Step 2: Formal appeal to the Board of Equalization

Still not satisfied? File a written appeal with the Virginia Beach Board of Equalization (BOE) by April 1. ^[11] The BOE is an independent body appointed by the Circuit Court under Virginia Code Section 58.1-3370. ^[5] You present evidence at a scheduled hearing. The board can raise, lower, or leave your assessment unchanged.

What to bring to your BOE hearing

The BOE weighs your evidence against the city's presumption that its number is correct. Bring three to five closed sales of genuinely comparable homes in your neighborhood, sold within six to twelve months of January 1 of the tax year. Pull them from the city's own sales database, the Multiple Listing Service, or Zillow's sold listings verified against public records.

Bring your property record card too. If it overstates your square footage, shows a finished basement you never finished, or lists a pool you don't own, that single factual error can win the appeal without a single comp. Back up condition problems with dated photos.

If the BOE turns you down, Virginia Code Section 58.1-3984 lets you file a circuit court challenge within three years of the tax being assessed. ^[6] That route is expensive. You'll likely need an attorney and a certified appraisal, and it's rarely worth it for a normal residential appeal. But the door stays open.

If you want structured help gathering comps and drafting the written appeal without handing a contingency firm a third of your savings, the TaxFightBack DIY appeal kit walks through each step with customizable evidence worksheets.

What evidence actually wins a Virginia Beach assessment appeal?

The burden sits with you, the taxpayer. You have to show the city's number is wrong by a preponderance of the evidence, which means more than saying it feels high. That sounds intimidating. It's very doable with public data. ^[5]

The single strongest piece of evidence is a recent arm's-length sale of your own home. If you bought within the past twelve months for well under the assessed value, bring the settlement statement. The assessor then has to explain a big gap from your actual purchase price.

No recent sale? Comparable sales are your main tool. The BOE looks for sales that are:

• In the same neighborhood or one directly comparable
• Sold within six to twelve months before January 1 of the assessment year
• Similar in size (within 15 to 20% of your gross living area)
• Similar in age, style, and condition
• Arm's-length (not foreclosures, estate sales, or related-party transfers, unless those dominate the local market)

A private appraisal from a Virginia-licensed appraiser is the gold standard, but it costs $350 to $600 and it isn't required. The BOE takes a carefully built homeowner comp grid seriously. ^[3]

Condition evidence matters. If your roof is shot, the HVAC dates to 1992, and the kitchen hasn't changed since, document all of it. The mass model assumes average condition unless you tell it otherwise. Get contractor estimates or inspection reports for any deferred-maintenance claim.

One warning. Uniformity arguments work differently in Virginia than in Texas. Virginia law lacks the same explicit equity provision, so your primary argument has to be market value, not "my neighbor pays less." You can raise unequal treatment as context. Build the case on sales.

For how assessed value connects to your bill, see our guide on property assessment value and the values assessment primer.

What exemptions and tax relief programs can lower your Virginia Beach property tax bill?

Virginia Beach runs several programs that can cut your bill hard, and plenty of homeowners who qualify never bother to apply. Money left on the table.

Senior and disabled tax freeze (Real Estate Tax Relief Program)

This is the big one. Virginia Code Section 58.1-3210 lets localities grant relief to elderly and disabled homeowners. ^[7] Virginia Beach freezes the real estate tax for owners who meet all of these:

• Age 65 or older, OR permanently and totally disabled
• Own and occupy the home as a principal residence
• Combined household income of $110,000 or less (recent program figure; confirm the current threshold with the Commissioner of the Revenue)
• Net combined financial worth of $500,000 or less (excluding the home and up to one acre of land)

The freeze locks your bill at whatever it was when you first qualified, even as the assessment climbs. ^[11] Apply through the Commissioner of the Revenue by March 31 of the year you want relief.

100% disabled veteran exemption

Under Virginia Code Section 58.1-3219.5, a veteran the U.S. Department of Veterans Affairs rates 100% permanent and totally disabled, plus the veteran's surviving spouse, pays zero real estate tax on the primary residence. ^[8] This one is large and badly underused. Apply with your VA disability rating letter at the Commissioner of the Revenue's office.

Surviving spouse of a service member killed in action

Virginia Code Section 58.1-3219.9 also exempts the surviving spouse of an armed forces member killed in action, as long as the spouse doesn't remarry. ^[8]

Land use taxation (Use Value Assessment)

Got agricultural, horticultural, forest, or open-space land? You may qualify for use-value assessment under Virginia Code Section 58.1-3230. ^[9] The land gets taxed on its use value instead of market value, which can slash the number on a large lot outside the urban core.

Partial exemption for rehabilitated structures

City Council can exempt or partially exempt the value increase from certain improvements. Check with the assessor for current availability.

For how these programs compare to other metro areas, the property tax lookup tool helps you pull baseline data across jurisdictions.

How does the Virginia Beach assessment process compare to other large Virginia cities?

Virginia Beach reassesses every year, which is standard for the state's independent cities. Some Virginia counties reassess only every four or six years, so their values swing harder when they finally update. Annual reassessment shields you from those sudden jumps.

Jurisdiction	Assessment frequency	FY2025 rate (per $100)	Assessment ratio target
Virginia Beach	Annual	$0.99	100% FMV
Norfolk	Annual	$1.25	100% FMV
Chesapeake	Annual	$0.93	100% FMV
Suffolk	Annual	$0.87	100% FMV
Hampton	Annual	$1.18	100% FMV
Newport News	Annual	$1.22	100% FMV

Sources: individual city budget documents, FY2025. Rates change annually; verify before comparing. ^[11]

Virginia Beach's $0.99 rate sits in the lower half of Hampton Roads. Chesapeake at $0.93 is a touch cheaper. Norfolk at $1.25 is a lot more. But the rate alone lies. A higher rate on a lower assessment can produce a smaller bill than a lower rate on a higher assessment. Compare dollar bills, not rates.

For how other big metro areas handle the same question, our breakdowns of loudoun county property tax and montgomery county property tax cover Northern Virginia and suburban Maryland.

What is the Virginia Beach Board of Equalization and how does a hearing work?

The Board of Equalization (BOE) is an independent review board appointed by the Circuit Court, not by the city assessor or City Council. That independence matters. The BOE isn't there to defend the assessor's number. It weighs your evidence against the assessor's to land on a fair value. ^[5]

The board usually has five members and holds hearings between April and June, after the April 1 filing deadline. Hearings run in the order applications arrive, so file early if you want an earlier slot.

Here's how a hearing typically goes:

1. The BOE chair confirms your name, property address, and the assessed value at issue. 2. You present your case, usually five to fifteen minutes. Bring printed copies of your comp grid and supporting documents for each board member (usually five or six copies). 3. The assessor's representative may respond or present the city's data. 4. The BOE asks questions of both sides. 5. The BOE deliberates, sometimes in front of you, sometimes after you leave, and issues a decision.

Decisions can come the same day or by written notice within a few weeks. Win a reduction, and the Treasurer adjusts your bill. Lose, and you can still take it to circuit court within three years under Virginia Code Section 58.1-3984. ^[6]

Be short. Board members hear dozens of appeals in a day. A tight five-minute presentation with three clean comps beats a twenty-minute ramble with ten. State your ask up front: "I'm requesting a reduction from $420,000 to $365,000 based on three comparable sales I'll walk you through." Then walk through them.

How do you read your Virginia Beach property assessment notice?

Your notice arrives by mail in late January or early February. One page. Most of the numbers that matter are right there.

Look for:

• Prior year assessed value and current year assessed value: the year-over-year change tells you how much the assessor bumped your estimate.
• Land value and improvement value: reported separately. If land value jumped sharply, neighborhood sales drove it. If improvement value jumped, the assessor may have changed your data (added finished square footage, raised the quality rating). Check your record card to see what changed.
• The appeal deadline: the notice should state it. Don't trust memory. Write it on your calendar the day you open the letter.

You can also pull your property record card and prior-year assessment history through the Virginia Beach property search portal at assessor.vbgov.com. ^[11] That history is gold for spotting an odd year-over-year jump that signals a data change.

Spot a clear factual error (wrong square footage, wrong bathroom count, a pool you don't have)? That's your strongest and easiest appeal. Call the assessor's office right away. Simple corrections often happen without a formal BOE hearing.

For a general walkthrough of interpreting assessed value on any record, see property records and our plain-English explainer on what the tax assessor's office actually does.

Can you appeal if you just bought the home and the assessment is higher than what you paid?

Yes, and a fresh arm's-length purchase is one of the cleanest arguments there is.

Virginia courts have held consistently that the sale price in an arm's-length deal is strong evidence of market value. If you closed within the past year at a price well below the assessed value, bring your settlement statement to the BOE. The assessor has to explain the gap.

A few caveats. The sale has to be arm's-length: unrelated parties, open market, no odd terms (seller credits, personal property bundled in, or a fat discount for deferred maintenance the buyer accepted). A foreclosure, a below-market estate sale, or a family transfer won't carry the same weight.

Timing counts too. Virginia's assessment date is January 1 of the tax year. ^[1] Bought in November of the prior year? Your sale sits right next to the assessment date and it's highly relevant. Bought in July, six months after that January 1 date? The BOE will note the market may have moved since.

If there's a real gap between your purchase price and the assessed value, and the sale was arm's-length and timed close to January 1, file. The TaxFightBack DIY appeal kit includes a purchase-price evidence checklist that puts the sale in the format board members expect.

What happens to your assessment if you add a room, build a deck, or finish a basement?

Any permit-required improvement triggers a supplemental assessment in Virginia Beach. When the city issues a certificate of occupancy, or spots the change some other way (routine aerial photography catches a lot), the assessor adds the improvement's value and issues a supplemental bill prorated for the part of the year it existed. ^[11]

That's a legal requirement under Virginia Code Section 58.1-3285, which tells assessors to value newly constructed or improved property as soon as it's done. ^[10]

The takeaway: don't assume a finished basement or new addition slips by. Permit records are public and the assessor sees them. Building without a permit creates its own legal mess and still doesn't protect you from reassessment.

Finish a permitted improvement midyear, and you get a prorated supplemental bill for that year. The full improvement value then folds into your regular assessment the following January 1.

What the assessor should not do is add square footage you don't have or model a finish level you didn't build. Finish a basement to basic utility quality (concrete floor, exposed joists, utility-grade fixtures) and get taxed as if it's average-quality living space? That's an overvaluation, and you can challenge it.

Key deadlines, contacts, and resources for Virginia Beach property taxes

Here are the dates and contacts you actually need, in one place.

Event	Typical date
Annual assessment notices mailed	Late January or early February
Informal review period ends	Approximately March 31
Board of Equalization appeal deadline	April 1
First-half tax bill due	June 5
Board of Equalization hearings	April through June
Second-half tax bill due	December 5
Senior/disabled exemption application deadline	March 31
100% disabled veteran exemption	Rolling (apply before March 31 for current year)

Dates reflect current city practice. Confirm at vbgov.com before your deadline year. ^[11]

Key contacts:

• Real Estate Assessor's Office: (757) 385-4601, assessor.vbgov.com ^[11]
• Commissioner of the Revenue (exemptions): (757) 385-4251
• Treasurer's Office (payments, pre-payment plan): (757) 385-4445
• Board of Equalization appeals: filed through the Real Estate Assessor's Office

Virginia law and city ordinances are the authoritative source for all of this. The Virginia Department of Taxation publishes a real property tax overview that's worth bookmarking. ^[11]

Want to see how Virginia's process stacks up against other states? Our breakdowns of philadelphia property tax and clark county property tax show very different timelines and hearing structures.

Frequently asked questions

What is the current Virginia Beach real estate tax rate?

For fiscal year 2025 (July 1, 2024, through June 30, 2025), the citywide real estate tax rate is $0.99 per $100 of assessed value. Sandbridge Special Service District properties pay an added $0.09, and Town Center Special Service District properties pay an added $0.44. City Council sets the rate each spring, so check vbgov.com for the most current figure.

How often does Virginia Beach reassess property?

Virginia Beach reassesses all real property every year, with the assessment date set as January 1. Notices go out in late January or early February. Annual reassessment is required for Virginia's independent cities. It keeps values tracking the market closely and avoids the big sudden jumps you get with less frequent cycles.

What is the deadline to appeal a Virginia Beach property tax assessment?

The deadline to file a formal appeal with the Virginia Beach Board of Equalization is April 1 of the assessment year. Request an informal review with the assessor's office before that, usually by late March. Miss April 1 and you generally wait until next year, unless you pursue a circuit court challenge, which is slower and pricier.

How do I file a Virginia Beach Board of Equalization appeal?

File a written appeal through the Real Estate Assessor's Office before April 1. The form is at assessor.vbgov.com. State the property address, the current assessed value, the value you believe is correct, and why you disagree. You'll then be scheduled for a hearing to present comparable sales and supporting evidence. No attorney required.

Does Virginia Beach offer a senior citizen property tax exemption?

Yes. The Real Estate Tax Relief Program freezes the tax bill for homeowners who are 65 or older (or permanently disabled), own and occupy the home as a primary residence, have combined household income of $110,000 or less, and net worth of $500,000 or less excluding the home. The freeze holds your bill at the level it was when you first qualified. Apply by March 31 at the Commissioner of the Revenue's office.

Are 100% disabled veterans exempt from Virginia Beach property taxes?

Yes, completely. Under Virginia Code Section 58.1-3219.5, a veteran rated 100% permanent and totally disabled by the VA pays no real estate tax on the primary residence. The exemption also covers the surviving spouse of a qualifying veteran, as long as the spouse doesn't remarry. Apply at the Commissioner of the Revenue's office with your VA disability rating documentation.

Can I look up my Virginia Beach property assessment online?

Yes. The city's property search portal at assessor.vbgov.com lets you search by address or parcel ID. You can view current and prior-year assessed values, the land-to-improvement split, and your property record card showing the physical details the assessor used. Checking that card for errors (wrong square footage, phantom rooms) is the smart first step before any appeal.

What happens if I miss the property tax due date in Virginia Beach?

A 10% penalty hits any unpaid balance right after the June 5 or December 5 due date. Interest then accrues at 10% per year under Virginia Code Section 58.1-3916. The city can also lien the property for delinquent taxes. Got a pending appeal? Pay the original bill on time anyway to dodge penalties while it's resolved.

How is the Virginia Beach assessment different from market value?

In Virginia Beach they should match. State law requires assessment at 100% of fair market value, meaning the price a willing buyer would pay a willing seller in an arm's-length deal. In practice, mass appraisal models don't nail every property, so individual assessed values can drift from what the home would actually sell for. That gap is the heart of a winning appeal.

Will adding a deck or finishing my basement raise my Virginia Beach assessment?

Almost certainly. Permit-required improvements trigger a supplemental assessment when the certificate of occupancy issues. The assessor adds the improvement's value and issues a prorated bill for that tax year. The full value rolls into your regular assessment the following January 1. Building without a permit doesn't shield you from reassessment and adds code-violation risk.

How do I find comparable sales to challenge my Virginia Beach assessment?

Start at the city's property sales search at assessor.vbgov.com, which shows recent recorded sales by neighborhood. Zillow's sold listings, Redfin, and the MLS (through a buyer's agent) also work, but verify everything against the public record. Look for homes sold within six to twelve months of January 1, in your neighborhood, within 15 to 20% of your home's size, and similar in age, style, and condition.

Can I appeal if my Virginia Beach home assessment went up more than my neighbors'?

You can raise the inequity as supporting context, but Virginia appeal law is primarily a market-value argument, unlike Texas's equity approach. Build the case on comparable sales that support a lower market value. If your comps also show the assessor's model is systematically overvaluing your property type relative to what buyers pay, that context strengthens your presentation to the BOE.

What is the Virginia Beach Board of Equalization and is it truly independent?

The Board of Equalization is a five-member panel appointed by the Circuit Court under Virginia Code Section 58.1-3370. The assessor and City Council don't appoint it, which gives it real independence. The BOE hears evidence from both the taxpayer and the assessor's office and can raise, lower, or leave assessments unchanged. Decisions can be appealed to Circuit Court within three years.

Do I need an attorney or appraiser to appeal my Virginia Beach assessment?

No. Homeowners appear before the Board of Equalization without lawyers all the time. A licensed appraisal ($350 to $600 from a Virginia-certified appraiser) is the strongest evidence but isn't required. A tidy grid of three to five comparable sales, printed and presented clearly, handles most residential appeals. If you lose the BOE and want circuit court, an attorney matters much more.

Sources

1. Virginia Legislative Information System, Virginia Code Section 58.1-3201: Virginia law requires real property to be assessed at 100% fair market value; the assessment date is January 1 of the tax year.
2. International Association of Assessing Officers (IAAO), Standard on Ratio Studies: IAAO standards target a sales ratio between 0.90 and 1.10 per jurisdiction; private appraisals are the gold standard for appeals but not required.
3. Virginia Legislative Information System, Virginia Code Section 58.1-3916: 10% penalty and 10% annual interest apply to delinquent Virginia real estate tax payments.
4. Virginia Legislative Information System, Virginia Code Section 58.1-3370: Board of Equalization members are appointed by the Circuit Court; taxpayer bears burden of proof by preponderance of evidence.
5. Virginia Legislative Information System, Virginia Code Section 58.1-3984: Taxpayers may challenge an assessment in circuit court within three years after the tax is assessed if the BOE appeal is unsuccessful.
6. Virginia Legislative Information System, Virginia Code Section 58.1-3210: Virginia law authorizes localities to provide real estate tax relief for elderly and disabled homeowners.
7. Virginia Legislative Information System, Virginia Code Section 58.1-3219.5: 100% permanently and totally disabled veterans and their surviving spouses are fully exempt from real estate taxes on their primary residence.
8. Virginia Legislative Information System, Virginia Code Section 58.1-3230: Agricultural, horticultural, forest, and open-space land may qualify for use-value assessment rather than market-value assessment.
9. Virginia Legislative Information System, Virginia Code Section 58.1-3285: Assessors are required to assess newly constructed or improved real property and issue a prorated supplemental bill for the portion of the year the improvement existed.
10. City of Virginia Beach and Virginia Department of Taxation: Virginia Beach FY2025 rate of $0.99 per $100, annual assessment schedule, June 5 and December 5 due dates, and Virginia's real property tax overview and assessment standards applicable to all localities.