Tax Exempt Properties
There are some properties which are exempt from taxation. These exemptions are
controlled by the State code. Examples of these types of property are properties
owned by federal, state and local governments. Properties used for religious,
charitable, cultural or historical use may also qualify for tax exempt status.
Application forms are available from the Assessor’s office to file for tax
exemption for those entities that may qualify.
Although, these properties are exempt, the Assessor’s Office does maintain
property records and appraisals on them.
The City offers a real estate tax relief program which is comprised of two
different components. These components are designed to either reduce or freeze
the real estate tax liability for certain senior and/or disabled homeowners.
These are the: 1) Tax Relief Program for the Elderly and Disabled and the other
is: 2) the Tax Freeze program.
The Tax Relief program is designed to reduce the amount of tax to be paid if 65
years of age and/or disabled, and if certain income and assets requirements are
The Tax Freeze program requires the property owner to be at least 65 years of
age and also has certain income/asset criteria which must be met. Once approved
for the Tax Freeze program, the owner’s taxes are frozen at the prior year’s
amount, regardless of a general increase in assessment or tax rate for the next
taxable year. Should the homeowner change by the addition or deletion any of
their property characteristics, the assessment would be recalculated and taxes
would be based on the new assessment.
Both program components require the applicant to reside in the subject property.
Applications must be filed annually for this program as eligibility is
established from July 1 to June 30 of each year. Persons can only be found
eligible for one of the two tax relief programs. Both of these programs are
administered through the Portsmouth Department of Social Services. The
Assessor’s Office does not handle these programs.
Applications for these programs are available from the Department of Social
Services, the offices of the Commissioner of Revenue, the City Treasurer offices
at City Hall, as well as all public library branches or by
clicking here for the downloadable
versions. Applications for the tax relief program are taken weekdays between
8:00 a.m. and 5:00 p.m. from JANUARY 1 THROUGH APRIL 30 of each year.
Any questions regarding the filing of these applications and the qualifications
necessary, may be answered by the Department of Social Services: 405-1800.
The City of Portsmouth offers partial tax exemption for substantially
rehabilitated commercial and residential real estate. See the
Forms section for qualifying
City of Portsmouth, Virginia ·
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Portsmouth City Hall · 801 Crawford Street · Portsmouth, VA 23704 ·