The December 2019 Clarifications is a memorandum from the City of Norfolk Real Estate Assessor to participants in the city's Tax Abatement Program, one of the Norfolk property tax programs for older buildings that are improved. It explains who counts as the owner who signs an abatement application and how the Assessor treats demolition or renovation that begins before the project is approved. On this page you can view and download the official PDF; the memo is published by the City of Norfolk and is not itself an application.
Last updated
What is December 2019 Clarifications – Norfolk, VA?
The December 2019 Clarifications is a memorandum dated December 18, 2019, in which the City of Norfolk Real Estate Assessor tells participants in the Tax Abatement Program how ownership is determined and how work started before approval is treated.
The memo comes from the City Assessor, William A. (Pete) Rodda, CAE, RES, at 810 Union Street, Room 402, Norfolk, Virginia 23510, and is addressed to participants and parties involved in the program. Its subject line covers ownership and the commencement of demolition or renovations before approval of an abatement project. It relies on Sections 24-203(b) and 24-203.1(b) of the City Code.
It makes two points. First, the application must be in the name of the owner of record and signed by that owner. Builders and prospective owners are not owners, and a closing counts as a change of ownership only when the instrument is recorded with the Clerk of Court. Second, three changes take effect immediately for work started before application or approval: a base value is set at a site visit when a completed application arrives, the value of work begun early is left in the taxable base value, and a second site visit happens before final approval.
The memo is not an application form and has nothing to fill in. Norfolk publishes the applications for the program separately on its Tax Abatement Program page.
Who needs to file December 2019 Clarifications – Norfolk, VA?
The memo is written for participants and parties involved in the Norfolk Tax Abatement Program, mainly property owners who plan to apply for abatement and the people who work with them.
- Owners of record. The application must be in the name of the owner of record, meaning the person or entity on duly recorded documents, and signed by that owner under oath.
- Owners whose deed is recorded but not yet processed. Provide a copy of the recorded document showing the recordation date, time and document number the Clerk of Court assigned.
- Owners planning demolition or renovation. The memo explains how work begun before submission or final approval affects the abated value and the base value.
The memo excludes builders and prospective owners from the term "owner". It says post-dated applications for prospective owners are not appropriate to accept, and that a real estate closing is not a change of ownership until the instrument is recorded with the Clerk of Court. If you are not yet the owner of record, the memo does not let you apply.
When to file December 2019 Clarifications – Norfolk, VA
The memo has no filing deadline: it is a notice dated December 18, 2019, and its three changes were effective immediately. What matters is timing against your project. The City Code language it quotes says renovation work is considered for the program only if the form listing all work to be performed is filed and approved by the assessor before the work starts.
The City Code does not expressly forbid starting work before approval, but the memo says that work will not be included in the abated value. A base value is set when a completed application is submitted, defined as the application, fees paid, plans submitted and taxes paid, so submitting a complete application early fixes that value sooner. The Assessor's Office visits the site again before final approval.
Documents you need
- Plans for the project: the memo says plans must be submitted with the application, even if the Planning Department has not yet approved them.
- A copy of the recorded deed or other instrument showing the recordation date, time and document number assigned by the Clerk of Court: only if the instrument is recorded but not yet processed by the Clerk.
- The application form that lists fully all work to be performed, signed by the owner of record under oath, filed and approved before renovation begins.
How to fill out December 2019 Clarifications – Norfolk, VA
Download and read the memorandum
View the PDF and read the Ownership and Commencement of Demolition and/or Renovations sections. The memo has no fields to complete.
Confirm who the owner of record is
Check that the applicant is the person or entity on the duly recorded documents. If the deed is recorded but not processed by the Clerk of Court, get a copy showing the recordation date, time and document number.
Prepare a complete application
Gather the application, the fees, the plans and proof that taxes are paid. The application lists fully all work to be performed and is signed by the owner under oath.
Time any work after your submission
Submit and obtain approval before starting demolition or renovation. Work started earlier is left in the base value.
Plan for the site visits
Expect a site visit to set the base value after submission and a second visit before final approval.
How to submit December 2019 Clarifications – Norfolk, VA
The memo is not submitted to anyone; you read it and apply for the program separately. Its rules govern the application you file with the City of Norfolk Real Estate Assessor.
- Questions about the memo: City Assessor, 810 Union Street, Room 402, Norfolk, Virginia 23510, (757) 664-4732.
- Applications: the Norfolk Tax Abatement Program page at https://www.norfolk.gov/4816/Tax-Abatement-Program links a PDF application for commercial and industrial property and online applications for residential and for commercial and industrial property.
A completed application includes the application itself, fees paid, plans submitted and taxes paid. The memo notes that the plans must be submitted with the application even if the Planning Department has not yet approved them. Fees apply to the program; the amounts are on the Tax Abatement Program page or from the Assessor's office at the number above. The memo gives no mailing address or portal of its own. FillingPDF lets you view and download the official PDF; submission follows the City's channels above.
Common mistakes to avoid
- Filing the application in the name of a builder or prospective owner; it must be in the name of the owner of record and signed by that owner.
- Treating a real estate closing as a change of ownership before the instrument is recorded with the Clerk of Court.
- Starting demolition or renovation before submitting the application or receiving approval and expecting that work to be abated; its value goes into the base (taxable) value.
- Counting early renovation toward the 20% or 40% value increase the program requires; the memo says such excluded value does not count.
- Submitting an application without the plans, fees or taxes paid, then expecting a base value to be set; a completed application includes all of them.
- Leaving out the copy of the recorded document, with date, time and document number, when the deed is recorded but not yet processed by the Clerk.
- Demolishing before applying in the hope of lowering the base value; the Assessor sets it on the estimated condition before demolition.
Frequently asked questions
What is the Norfolk December 2019 Clarifications memo?
It is a memorandum dated December 18, 2019, from the City of Norfolk Real Estate Assessor to Tax Abatement Program participants. It clarifies who qualifies as the owner who signs an application and how demolition or renovation begun before approval is valued.
Who can apply for Norfolk tax abatement under this memo?
Only the owner of record. The application must be in that owner's name and signed by the owner under oath. Builders and prospective owners do not qualify as owners, and post-dated applications for prospective owners are not accepted.
When does a sale count as a change of ownership for the abatement program?
When the instrument of ownership is recorded with the Clerk of Court, not at closing. If it is recorded but not yet processed, include a copy of the recorded document showing the recordation date, time and document number with the application.
Can I start renovations before the abatement is approved?
The City Code does not expressly bar it, but the work will not be included in the abated value. The value of renovations started before submission or final approval stays in the base (taxable) value and does not count toward the required 20% or 40% increase.
How is the base value set under the memo?
The Assessor's office visits the site once a completed application is submitted, meaning the application, fees paid, plans submitted and taxes paid. If demolition happened first, the base is its best estimate of the improvements' condition before demolition.
Is there a fee for the Norfolk tax abatement application?
Yes, fees apply and must be paid for an application to count as complete. The memo does not give amounts; see Norfolk's Tax Abatement Program page or call the Assessor's office at (757) 664-4732.
Can I fill out this memo on FillingPDF?
No, the memo is not a form to fill out. FillingPDF lets you view and download the official PDF; it is not affiliated with the City of Norfolk and does not file or submit abatement applications.
Ready to fill out December 2019 Clarifications – Norfolk, VA?
Fill out December 2019 Clarifications – Norfolk, VA now