Historically Significant Rehabilitated Structures

Partial Real Estate Tax Exemption

Shall be applied to the increase in assessed value resulting from the rehabilitation of an existing, qualified structure. The exemption shall not apply to new construction.

Eligibility

  • The structure shall be listed on the Virginia Beach Historical Register or be a structure eligible for listing on the register, and for which an application for inclusion on the register is pending at the time rehabilitation commences.
  • The structure shall be no less than 50 years of age at the time the application is made.

Application for Exemption

Application for a partial exemption for the rehabilitation of a historically significant structure must be filed prior to the commencement of any rehabilitation work for which exemption is sought. At the same time an application is made for a building permit to rehabilitate such a structure, the owner of such structure shall file forms with: