Additionally, delinquent real estate tax information is now available on the City's Open Data Portal under the Property Information Category as dataset Delinquent Real Estate Taxes.

• Real Estate Tax Search
• Delinquent Real Estate - Open Data Portal

Real Estate Tax

The fiscal year (July 1 to June 30) real estate tax is billed in two parts by the City Treasurer. The first half payment is due Dec. 5 and covers from July 1 through Dec. 31 of the current year. The second half payment is due June 5 and covers from Jan. 1 through June 30 of the current year. If the due date falls on a weekend, the deadline is extended to the following Monday.

With many homeowners, real estate taxes are paid by their mortgage company from funds in the owner's escrow account and therefore the bills are sent to the mortgage company on file. If you have changed mortgage companies or paid off your mortgage, please notify us so that staff can ensure the correct mailing of the bill. 

For those property owners who do not have an escrow account with a mortgage company, the City Treasurer is responsible for preparing, mailing and collecting the taxes.

All mailings are prepared in advance to be placed in the mail on the Friday before the preceding month's fifth date. This allows our residents an extended time period to pay, over and above the state-mandated 14-day billing period requirement.

​Partial payments, including advance payments, are accepted and encouraged by the Treasurer if you are not able to pay your bill in full by the due date. However, payments not received or postmarked by the due date are assessed with a penalty of 10% of the total tax or $10 whichever is greater, but not to exceed the amount of the bill plus interest at 9.6% per year. 

Pending reductions to your tax bill do not excuse you from the required penalty and interest charges for late payments.

Delinquent Real Estate

Any payment received by the Treasurer shall be credited first against the most delinquent account, allowed under State Code 58.1-3913.

When Real Estate taxes become delinquent by three years plus the current tax year, the Treasurer's Office is allowed under Code of Virginia 58.1-3924 to advertise a list of properties that include the owner's name of the record (as of the date of assessment) in the newspaper or on-line. A $25 advertising fee will be charged once the ad has been placed.

Should the taxes remain unpaid on June 30 of the current fiscal year; further legal activity will result in taxes being turned over to a law firm for collection. At this time attorney fees will be charged. 

A lien may be recorded in the Clerk's Office of the Virginia Beach Circuit Court. Upon recordation of this lien, the City may proceed to collect these taxes by any legal means available including offering the property for sale.

If your bill is covered by bankruptcy, please email us at VBBK4you@vbgov.com with your bankruptcy case number it can be notated on your account.

Commissioner of Revenue and Real Estate Assessor Duties

The Commissioner of Revenue's (COR) Office is now responsible for the Real Estate exemption and freeze programs. 

• Tax Relief and Incentives

The assessment of your property is determined by Real Estate Assessor's (REA) Office. If you have questions regarding your assessment, please visit the REA website at VirginiaBeach.gov/realestate. If the REA finds that you were billed erroneously and your bill is reduced and a refund is determined to be due, the City Treasurer will first determine that no other City funds are delinquent and then prepare a refund. 

Based on the Code of Virginia 58.1-3913, any tax or other charge that is delinquent must be collected before the issuance of a refund. The refund process takes approximately four weeks.

Transfers of ownership, updates, and maintenance of property ownership records are performed by the Real Estate Assessor's Office using deeds, wills, and plats recorded with the Clerk of the Circuit Court.