This application is the City of Norfolk Real Estate Assessor's form for owners who want to rehabilitate an older commercial or industrial structure and not pay full taxes on the value of the improvements. It is one of the Norfolk property tax forms tied to the city's Tax Abatement Program, and it must come from the current owner. On this page you can fill out the form online on FillingPDF and download or print the completed PDF. The city publishes the original PDF and an online version on its Tax Abatement Program page.
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What is Tax Abatement Program for Rehabilitation of Commercial & Industrial Structures – Norfolk, VA?
The Tax Abatement Program for Rehabilitation of Commercial & Industrial Structures application is the City of Norfolk form an owner completes to ask the Real Estate Assessor to admit a rehabilitation project into the city's Tax Abatement Program.
The program exists to encourage significant improvements to older residential, commercial and industrial properties. According to the city, taxpayers who improve a qualifying structure do not pay full taxes on the value of the improvements for 14 years. This form is the commercial and industrial application; the city's page also lists a separate residential online application.
The form states the central test in its heading: the rehabilitation work must increase the property's assessed value by at least 40%. It adds that the cost of rehabilitation does not necessarily equal the increase in assessed value. The applicant gives the owner and property details, the date built, a detailed description of the work and an estimated cost, then answers yes/no questions confirming the program rules and certifies that the information is complete and true.
Rehabilitation does not include demolition and replacement of existing property. The bottom of the form shows Ordinance #40,954 and a three-copy routing: white copy to the Assessor's Office, canary copy to the Treasurer's Office and pink copy to the property owner. The "For Office Use Only" block, with the zoning, planning, treasurer, appraiser and City Assessor sign-offs, is completed by the city.
Who needs to file Tax Abatement Program for Rehabilitation of Commercial & Industrial Structures – Norfolk, VA?
The current owner of an existing commercial or industrial structure who plans a rehabilitation project and wants it admitted to the Norfolk Tax Abatement Program uses this application. The city's page says the application must come from the current owner, not a potential or prospective owner.
Conditions the form and the city's page attach:
- The structure must meet a minimum age. The city's page gives 40 years for commercial and industrial property and 20 years if the property is in an Enterprise Zone.
- The rehabilitation must increase the property's assessed value by at least 40%.
- Property taxes must be current.
- The property must be in compliance with Norfolk City Codes; the form says it will be removed immediately if taxes go unpaid for 30 days or it falls out of compliance.
Do not use this form for residential property: the city lists a separate residential application for single-family homes and properties with four or fewer rental units. The form also does not cover projects that demolish and replace existing property.
When to file Tax Abatement Program for Rehabilitation of Commercial & Industrial Structures – Norfolk, VA
File the application before any rehabilitation work begins. The form says work shall not begin until you receive the approval letter, and the city's page adds that demolition or rehabilitation work done before the City Assessor's approval letter is not included in the abated value.
Once the approval letter is issued, all work must be complete within three years from the date of that letter. The form sets no other filing date, and the city's page gives none. The application also asks for the date of application, so enter the date you actually submit it.
Documents you need
- Detailed plans of all proposed rehabilitation work, submitted with the application for the City Real Estate Assessor's review.
How to fill out Tax Abatement Program for Rehabilitation of Commercial & Industrial Structures – Norfolk, VA
Enter owner and property address
Write the owner's name and the property address of the structure to be rehabilitated. The application must come from the current owner.
Enter the dates
Enter the date of application and the date the structure was built. The structure must meet the minimum age shown on the form, which is shorter in an Enterprise Zone.
Describe the rehabilitation work
In the Detailed Description of Rehabilitation Work box, describe all planned work. The work must increase the property's assessed value by at least 40% and cannot include demolition and replacement of existing property.
Enter the estimated cost
Write the estimated cost of rehabilitation. The form notes that cost does not necessarily equal the increase in assessed value.
Answer the program questions
Mark Yes or No for each question: no demolition and replacement, non-refundable application fee, no work before the approval letter and completion within three years, taxes current, and removal if taxes go unpaid for 30 days or the property is not in compliance with Norfolk City Codes.
Report any previous application
Mark Yes or No for whether you previously applied to the Tax Abatement Program for Rehabilitated Structures. If Yes, enter the property's address in the line that follows.
Sign and date the certification
The owner signs and dates the statement certifying that the information is complete and true to the best of the owner's knowledge.
Add contact details
Enter the owner's mailing address and the home, work and contact phone numbers. Leave the For Office Use Only block blank; the city completes it.
Review and download the completed PDF
Check every answer and the signature date, then download or print the completed PDF from FillingPDF. Attach the detailed plans and submit it as described under How to submit.
How to submit Tax Abatement Program for Rehabilitation of Commercial & Industrial Structures – Norfolk, VA
The City of Norfolk's Tax Abatement Program page offers two ways to apply for commercial and industrial property: this PDF application and an online commercial and industrial application. Both are found at https://www.norfolk.gov/4816/Tax-Abatement-Program.
- PDF application: complete and sign the form. It prints no mailing address or delivery instruction, so confirm where to deliver it with the City of Norfolk Real Estate Assessor through the city's page.
- Online application (Commercial & Industrial): use the link on the city's page.
Send detailed plans of all proposed work with the application; the city reviews them with it. An application fee applies and is non-refundable; the city's page lists the fee by property type, so check it there for the current amount and do not rely on this page. Obtain the appropriate building permits, and do not start work before the approval letter arrives. FillingPDF lets you fill out and download the PDF; submission follows the agency's channels above.
Common mistakes to avoid
- Starting demolition or rehabilitation before receiving the approval letter; the form says work shall not begin until then, and earlier work is not included in the abated value.
- Submitting the application as a prospective buyer; the city requires it to come from the current owner.
- Applying while property taxes are not current; the form asks whether all property taxes are current.
- Planning a project that demolishes and replaces existing property; rehabilitation does not include demolition and replacement.
- Assuming the estimated cost of rehabilitation equals the increase in assessed value; the form warns that it does not necessarily, and the work must raise assessed value by at least 40%.
- Expecting a refund of the application fee; the form states the fee is non-refundable.
- Leaving out the detailed plans of the proposed work, which the city says must accompany the application.
- Not finishing the work within three years of the approval letter date.
- Skipping the previous-application question; if you answer yes, the form asks for the property's address.
Frequently asked questions
What is the Norfolk tax abatement application for commercial and industrial property?
It is the City of Norfolk Real Estate Assessor's application for the Tax Abatement Program for Rehabilitation of Commercial & Industrial Structures. If approved, the owner does not pay full taxes on the value of the improvements for 14 years, per the city's program page.
How much must the work increase the assessed value?
By at least 40% for this commercial and industrial form. The form states the rehabilitation work must increase the property's assessed value by that amount, and it warns that the cost of the work does not necessarily equal the increase in assessed value.
Can I start the rehabilitation work before I apply?
No. The form says work shall not begin until you receive the approval letter. The city's page adds that work done before the City Assessor's approval letter is not included in the abated value, and that building permits must be obtained.
How long do I have to finish the work?
Three years from the date of the approval letter. The form asks you to confirm that you understand this, along with the rule that work cannot begin before approval.
Is there a fee, and is it refundable?
Yes, an application fee applies and the form states it is non-refundable. The city's Tax Abatement Program page lists the fee by property type; check it there for the current amount.
Can a prospective buyer apply for the abatement?
No. The city's page says the application must be submitted by the current owner, not a potential or prospective owner. The property's taxes must also be current.
Can I fill out the Norfolk tax abatement application online?
You can fill out the PDF online on FillingPDF and download it, but FillingPDF does not file it with the city. The city's page also links its own online commercial and industrial application, and submission follows the city's channels.
What happens if my taxes go unpaid after approval?
The form says the property is immediately removed from the program if taxes are not paid for 30 days or the property is not in compliance with Norfolk City Codes.
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