Tax Relief Program Requirements – Virginia Beach, VA

Tax Relief Program Requirements is the Virginia Beach Commissioner of the Revenue's document that sets out the eligibility rules for the city's real estate and personal property tax relief and exemption programs for senior or disabled citizens, disabled veterans and surviving spouses.

The PDF is organized by program:

• Real Estate Tax Relief and Exemption for senior or disabled citizens: a percentage exemption that varies with income level, or a tax freeze, with income and total-asset limits and income exclusions for disabled applicants and for relatives living in the home.
• Real Estate Tax Exemption for Disabled Veterans: for veterans who are 100% service-connected, permanently and totally disabled, and for certain surviving spouses.
• Real Estate Tax Relief for Surviving Spouses: for surviving spouses of armed forces members killed in action, of certain individuals such as first responders who died in the line of duty, and of armed forces members who died in the line of duty.
• Personal Property Tax Relief for Disabled Veterans: for one pick-up truck or automobile, with a reduced rate on a second vehicle; leased vehicles are not eligible.
• Personal Property Tax Relief for Senior or Disabled Citizens: a reduced rate on one vehicle, with income and asset limits.

The sheet states that all elements of the program are subject to change by the City Council. It lists the dollar limits and the income-to-percentage table; check them in the PDF. The city's senior and disabled relief page also describes a mobile home tax relief program administered by the same office.

Residents of Virginia Beach who own and live in their home (or a convalescent home) and are 65 or older, or permanently and totally disabled, use this document to check real estate tax relief. For the 2026 tax year beginning July 1, 2026, the age or disability condition must be met on or before June 30, 2026. There is no age requirement for permanently and totally disabled applicants. Total assets must stay within the limit printed in the PDF, which does not count the home and up to 10 acres of land on the same parcel.

Other groups the document covers:

• Veterans who are 100% service-connected, permanently and totally disabled, for real estate tax and for personal property tax on one vehicle.
• Surviving spouses of a disabled veteran who died on or after January 1, 2011, if the spouse has not remarried and still lives in the property as a principal residence.
• Surviving spouses who have not remarried and occupy the property as their primary residence, in the three categories listed in the PDF.
• Senior or disabled owners seeking personal property tax relief: 65 or older on or before December 31, 2025, or permanently and totally disabled, within the income and asset limits printed.

Leased vehicles are not eligible for the disabled veterans' personal property relief.

First-time applicants must make an appointment. For real estate relief for the tax year beginning July 1, 2026, appointments are scheduled between February 1, 2026, and June 30, 2026. For personal property relief for the tax year beginning January 1, 2026, the PDF also gives appointments between February 1, 2026, and June 30, 2026. The city's relief page says real estate applications are taken by appointment only from Feb. 1 through June 30.

The age or disability test has a date: June 30, 2026 for real estate relief and December 31, 2025 for personal property relief. For the tax freeze, relief is granted annually, so the taxpayer must reapply and qualify each tax year. The sheet sets no deadline for the veterans and surviving spouse sections; contact the office listed in the PDF.

Applications are taken by appointment at the office of the Commissioner of the Revenue, Municipal Center, Building 1, according to the city's senior and disabled relief page. There is no mail or online channel in the PDF.

• Scheduling for senior or disabled real estate and personal property relief: call 757.385.4385 or email [email protected]. First-time applicants are required to make an appointment.
• Disabled veterans' personal property relief: call 757-385-4385 (option #1) or email [email protected].
• Questions on application instructions: the city's relief page directs you to the Taxpayer Assistance Division.

Appointments for the tax years named in the PDF run from February 1, 2026, through June 30, 2026. Ask the office what to bring when you book; the PDF lists no documents. FillingPDF lets you fill out and download the PDF; submission follows the channels above.