Program AdministrationIntroductionThe Office of the Assessor of Real Estate also administers a variety of real estate related programs. The programs of Tax Relief for the Elderly and Disabled are administered by the Commissioner of the Revenue. Tax ExemptionCertain real estate owned by religious, educational, and charitable organizations may be exempt from taxation. Real property exemptions are authorized by the Constitution of Virginia, Code of Virginia § 58.1-3600-3651 and the City of Hampton Municipal Code Sec. 37-4 through Sec. 37-8. Exemptions fall into two categories. Exemption by "Classification" relates to property used for such uses as schools, houses of worship, or volunteer fire departments: Exemptions by "Classification" are administratively processed by the Office of the Assessor of Real Estate. Exemptions by "Designation" relate to property used for purposes, and by organizations, not specifically "classified" in the Constitution of Virginia or Code of Virginia. Exemptions by "Designation" must be approved by the City Council: There is currently a moratorium on exemptions by "Designation" in effect. All requests for Exemption by Classification should be made by making application with the Office of the Assessor of Real Estate, (757) 727-8311. The Exemption by Classification Application is available in the "Forms and Applications" listing to the left of this page. Questions regarding the form should be directed to the Office of the Assessor of Real Estate, (757) 727-8311. The mailing address for the forms is: Office of the Assessor of Real Estate Tax AbatementIn accordance with the Code of Virginia § 58.1-3222 and the City of Hampton Municipal Code Sec. 37-17.1 property owners may be eligible for a real estate tax adjustment if they have been unable to use their home or a building for more than 30 days due to damage by a fortuitous happening beyond the control of the owner. The adjustment is based on the time period the building is unfit for use or occupancy. To qualify, property owners must meet all of the following criteria:
All requests for real estate tax abatements should be made by filing a Real Estate Tax Abatement Application. Submission of the application to the Office of the Assessor of Real Estate will be followed by an initial inspection by the City of Hampton Codes Compliance office to determine if the building is unfit for use and habitation. It is the responsibility of the property owner to notify the Office of the Assessor of Real Estate when the building has been made fit for use and habitation. If the application is approved after the follow-up inspection, an adjusted tax bill will be computed according to the ratio which the portion of the year the building was fit for use, occupancy and enjoyment bears to the entire year. The bill will be adjusted by the Treasurer. Applications are available online or at the Office of the Assessor of Real Estate. Please call (757) 727-8311 if you need assistance in completing an application or would like clarification of the requirements. Office of the Assessor of Real Estate Rehabilitation Exemption ProgramThe Office of the Assessor of Real Estate administers a program to encourage both homeowners and businesses to rehabilitate their properties and in return not pay full taxes on those improvements for a period of six (6) years. The program is authorized by the Code of Virginia § 58.1-3220 & § 58.1-3221. The exemption commences July 1st of the tax quarter immediately following completion of rehabilitation. The exemption is calculated at 100 percent of the rehabilitation credit for the first three (3) years following the commencement of the exemption period and at 50 percent for the second three (3) years. An application must be filed within five (5) working days after building permits have been issued and prior to any renovations being started. Residential Rehabilitation Exemption Program (Basic Requirements)
Commercial/Industrial Rehabilitation Exemption Program (Basic Requirements)
Applications are available online or at the Office of the Assessor of Real Estate. Please call (757) 727-8311 if you need assistance in completing an application or would like clarification of the requirements. The Office of the Assessor of Real Estate Land Use Assessment ProgramThe Land Use Assessment Program is provided for in the Code of Virginia § 58.1-3230-43. The program permits localities to offer a program of special assessments for agricultural and horticultural lands. Properties that qualify for this program are assessed on the value of the land for agricultural production rather than fair market value. The purpose of the program is to encourage the continuation of farming and the retention of aesthetically pleasing natural vistas. There is a minimum acreage requirement of five acres. Other qualifying conditions and restrictions exist for properties taxed under this program. There is an initial fee for new properties in the Land Use Assessment Program. Applications are available online or at the Office of the Assessor of Real Estate. Please call (757) 727-8311 if you need assistance in completing an application or would like clarification of the requirements. More information about the Land Use Program may be found in the Manual of the State Land Evaluation Advisory Council. Office of the Assessor of Real Estate |
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