Tax Exemption

Real Estate Eligible for Tax Exemption

Certain 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.