Exemptions & Deferments

Tax Exemptions


The Commissioner of Revenue's Office administers and keeps track of individuals or properties eligible for tax exemptions and other forms of property tax adjustments. The exempt classification, which is real estate not subject to taxation, applies to real estate owned and exclusively used by organizations that meet the mandates of the state constitution and the statutes of the Commonwealth of Virginia. Examples include:
  • Churches
  • Civic and educational associations
  • Federal, state, and local governments
  • Lodges

Partial Exemption


The Commissioner of Revenue's Office also administers programs offering partial exemption for tax relief for the elderly and personal property assessments.


More Information About Tax Exemption


For further information about tax exemption, contact the Commissioner of Revenue's Office at (804) 520-9280.