Norfolk City, Virginia — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → virginia. This page covers how Norfolk City actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• Type: Virginia independent city — not part of any county; operates its own treasurer, commissioner of the revenue, and circuit court for all tax-sale purposes.
• Population: ~238,005 (2020 Census).
• Recording unit type: Independent city (recording and tax-sale authority fully separate from any surrounding county).
• FIPS: 51710.
• County seat / seat of government: Norfolk City Hall, 810 Union Street, Norfolk, VA 23510.
• Parent legal framework: virginia. Core statutes: Va. Code §§ 58.1-3965 to 58.1-3969 (judicial tax sale); § 58.1-3975 (nonjudicial minimal-value track).
• Collecting / initiating authority: City Treasurer (Daun S. Hester), 810 Union Street, First Floor, Norfolk, VA 23510. — source: Norfolk City Treasurer, retrieved 2026-06-02.

C1. Local Tax Sale

• Conducts own sale? Yes, through the judicial bill-in-equity process governed by Va. Code §§ 58.1-3965 to 58.1-3969. Norfolk City contracts with Taxing Authority Consulting Services (TACS) as the court-appointed special commissioner to administer delinquent real-estate tax suits and sales. TACS’s contact information is listed directly on the Norfolk Treasurer’s official page. — source: Norfolk City Treasurer, retrieved 2026-06-02.

• Platform / administrator:

  • TACS (Taxing Authority Consulting Services) — special commissioner / sale administrator for Norfolk’s judicial tax sales.
  • Phone: (804) 545-2500 · Email: Questions@TaxVA.com · Payments: https://pay.taxva.com
  • TACS administers online auction listings; specific auction-hosting software varies by sale. (Exact online auction vendor/subdomain for Norfolk — needs_verification.) — source: Norfolk City Treasurer, retrieved 2026-06-02; TACS Virginia Tax Sales, retrieved 2026-06-02.

• Sale calendar:

  • Frequency: As individual judicial suits ripen — no fixed annual auction date. TACS notifies registered bidders via email approximately 3 weeks before each scheduled auction. Norfolk was not listed among TACS’s published upcoming auctions as of 2026-06-02.
  • Typical timeline: Per TACS’s statewide guidance, the judicial tax sale process takes approximately one year from referral to sale.
  • How to monitor: Sign up for TACS email notifications at https://taxva.com/real-estate-tax-sales/ (filter by Eastern/Tidewater region).
  • (Next known Norfolk sale date — needs_verification; none publicly posted as of 2026-06-02.) — source: TACS Tax Sales, retrieved 2026-06-02.

• Delinquency trigger: Taxes delinquent as of December 31 after the 2nd anniversary of the date they were due (Va. Code § 58.1-3965). An earlier trigger applies for condemned/derelict/nuisance/blighted property (1st anniversary) and certain abatement-cost cases (as few as 6 months). — source: virginia (§ 58.1-3965).

• Pre-sale notice / delinquent list: Collector sends ≥30-day mailed notice to the owner’s last known address and publishes the delinquent-tax list ≥30 days before suit. (Specific location/URL of Norfolk’s published delinquent list — needs_verification.) — source: virginia (§§ 58.1-3965, 58.1-3967).

• Registration / deposit: Terms of sale set by the special commissioner per individual auction; deposit is collected at the fall of the hammer with the balance due after court confirmation. (Specific deposit amounts and bidder pre-registration requirements for Norfolk sales — needs_verification.) — source: TACS Tax Sales, retrieved 2026-06-02.

• Bidder requirements: Prospective buyers may not owe delinquent taxes to Norfolk or be defendants in tax suits. — source: TACS Tax Sales, retrieved 2026-06-02.

• Rate within statutory range: Real-estate delinquency penalty and interest rates are locality-set under Va. Code §§ 58.1-3915 / 58.1-3916. Norfolk’s specific penalty/interest rates — (needs_verification; rate page not confirmed from an official Norfolk source as of 2026-06-02).

C2. Local Redemption → framework: right-of-redemption

• Where/how to redeem locally: The owner (or heir/devisee/successor/assign) must pay the full delinquent amount — taxes, penalties, interest, reasonable attorney’s fees, and costs including pro-rata publication — directly to the City Treasurer or, once a judicial suit is filed, to the court-appointed special commissioner (TACS), before the date of sale. Payments to TACS online via https://pay.taxva.com. — source: virginia (§ 58.1-3965); Norfolk City Treasurer, retrieved 2026-06-02.

• Post-sale right of redemption: None. Virginia is a tax-deed state with no post-sale redemption period. Once the Norfolk Circuit Court confirms the sale, title vests in the purchaser and cannot be redeemed. — source: virginia (§§ 58.1-3965, 58.1-3967).

• Installment agreement: The City Treasurer may suspend the sale action by entering a ≤72-month installment agreement with the owner (§ 58.1-3965).

• Local fees: TACS charges attorney’s fees and costs as part of the redemption payoff; these are case-specific. (Exact fee schedule for Norfolk cases — needs_verification.)

• Redemption contact:

  • Office: City Treasurer — Real Estate Division
  • Phone: (757) 664-7849
  • Email: CT-REINQUIRY@norfolk.gov
  • Address: 810 Union Street, First Floor, Norfolk, VA 23510
  • Hours: Monday–Friday 8:30 a.m.–3:45 p.m.
  • TACS (special commissioner for delinquent suits): (804) 545-2500 / Questions@TaxVA.com / https://pay.taxva.com — source: Norfolk City Treasurer, retrieved 2026-06-02.

• Deviations from state default: None identified beyond those applicable to all Virginia independent cities. No post-sale redemption; pre-sale installment option per § 58.1-3965 applies.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

• Claim filing venue:

  • Office: Clerk of the Norfolk Circuit Court — Civil/Deeds Division. After court confirmation of a judicial tax sale, surplus proceeds are deposited into the court registry (Va. Code § 58.1-3967). Claims are made by petition to the Norfolk Circuit Court.
  • Address: 150 St. Paul’s Boulevard, 7th Floor, Norfolk, VA 23510-2773.
  • Phone: (757) 389-8942 (civil: option 1) · civil710@circuitcourtva.us
  • Web: https://www.norfolkcircuitcourt.us — source: Norfolk Circuit Court, retrieved 2026-06-02; Norfolk Circuit Court Civil Services, retrieved 2026-06-02.

• Claim form: No standardized state form — claimants petition the circuit court for release of registry funds; proof of ownership/heirship or recorded lien required. (Court-specific form or petition template for Norfolk — needs_verification.) — source: virginia (§ 58.1-3967).

• Claim deadline: 2 years from the date of court confirmation of the sale (Va. Code § 58.1-3967). After 2 years the statute directs unclaimed surplus to the locality; however, this escheat provision is constitutionally suspect where the locality’s tax lien is already fully satisfied — see mckeithen-v-city-of-richmond-2023 (Va. 2023). — source: virginia (§ 58.1-3967).

• Unclaimed-funds list published: (needs_verification — Norfolk does not appear to publish a public list of unclaimed tax-sale surplus on its official website as of 2026-06-02.)

• McKeithen impact: The Supreme Court of Virginia in mckeithen-v-city-of-richmond-2023 (2023) held that the statutory escheat of unclaimed surplus to the locality is unconstitutional as applied where the locality’s tax lien is fully satisfied. Norfolk, as a frequent TACS-managed locality, is subject to this ruling; surplus recovery operators should treat the 2-year “escheat” as constitutionally challenged and petition the circuit court even for ostensibly expired claims. — source: virginia (Module 3).

• Contact:

  • Clerk: Hon. George E. Schaefer, Clerk of Court
  • Civil Division: (757) 389-8942, option 1 · civil710@circuitcourtva.us
  • Probate Division: probate710@circuitcourtva.us
  • Address: 150 St. Paul’s Blvd., 7th Floor, Norfolk, VA 23510-2773 — source: Norfolk Circuit Court, retrieved 2026-06-02; norfolkcircuitcourt.us civil page, retrieved 2026-06-02.

▸ For Investors / Operators — Norfolk’s judicial bill-in-equity sales are administered by TACS (Taxing Authority Consulting Services, 804-545-2500), the court-appointed special commissioner; sales are event-driven as suits ripen and are not listed on a fixed annual calendar — sign up for TACS email alerts at taxva.com to track upcoming Norfolk auctions. The specific deposit amount and platform subdomain for Norfolk TACS sales require verification directly with TACS. Virginia has no post-sale redemption; confirm surviving-lien exposure with virginia §7b before committing capital.

▸ For Former Owners — Surplus from a Norfolk judicial tax sale is deposited in the Norfolk Circuit Court registry (Clerk Hon. George E. Schaefer, 150 St. Paul’s Blvd., 7th Floor, 757-389-8942, civil710@circuitcourtva.us) and claimed by petition under Va. Code § 58.1-3967. The deadline is 2 years from court confirmation; mckeithen-v-city-of-richmond-2023 (Va. 2023) limits the locality’s ability to sweep unclaimed surplus where its tax lien is fully satisfied. You can also stop the sale before auction by paying the delinquent amount to TACS (pay.taxva.com) or the City Treasurer’s Real Estate Division (757-664-7849).

C4. Offices & Contacts

C5. Local Procedure Notes

• Independent city — no county overlap: Norfolk is one of Virginia’s 38 independent cities; it is entirely separate from Norfolk County (which no longer exists as such — it became Chesapeake in 1963). All tax-sale authority, land records, and court proceedings are handled within Norfolk’s own offices.

• TACS as special commissioner: The City Treasurer lists TACS on the official Treasurer page as the contact for tax sales; TACS functions as the court-appointed special commissioner under § 58.1-3969, handling case management, auction administration, and online payments.

• Judicial sale only (standard track): Norfolk’s primary delinquent-property tool is the judicial bill-in-equity (§§ 58.1-3965 to 58.1-3969). The nonjudicial minimal-value track (§ 58.1-3975, for parcels ≤$15,000 assessed with 3+ years delinquency) is also available under state law but (its specific use by Norfolk — needs_verification).

• No sheriff’s sale: Virginia tax sales are special-commissioner sales; the sheriff’s office has no role in delinquent real-estate tax auctions.

• Real estate tax payment: Due quarterly; fourth-quarter deadline is June 5. Online payment at https://eservices.norfolk.gov/ or by phone at (855) 766-3030 (2.5% service fee for card payments). — source: Norfolk City Treasurer, retrieved 2026-06-02.

• Delinquent-list publication: State law (§ 58.1-3965) requires publication ≥30 days before suit. (Where Norfolk specifically publishes its delinquent list (newspaper / website) — needs_verification.)

C6. Records Access

• Parcel / property information search (assessment + ownership): Norfolk AIR (Address Information Resource) — https://air.norfolk.gov Provides ownership, assessment/sale history, building information, zoning, permits, aerial photography, and parcel boundaries. — source: Norfolk AIR GIS page, retrieved 2026-06-02.

• Recorder / deed search (land records): Maintained by the Clerk of the Norfolk Circuit Court; records date to 1682. Remote subscription access (deeds, judgments, financing statements, wills, marriage licenses, civil cases): https://risweb.vacourts.gov/jsra/sra/#/home — $600/year or$50/month. Technical support: lpfj710@circuitcourtva.us — source: Norfolk Circuit Court Land Records, retrieved 2026-06-02.

• e-Recording: CSC eRecording Solutions (866-652-0111) or Simplifile (800-460-5657). — source: Norfolk Circuit Court Deeds page, retrieved 2026-06-02.

• VADeed Alert (free notification service): Free email alerts when a document matching a name or property ID is recorded with the Norfolk Circuit Court. — source: Norfolk Circuit Court home, retrieved 2026-06-02.

• GIS map:

  • Interactive Norfolk (ArcGIS web viewer, multiple layers): http://orf.maps.arcgis.com/apps/webappviewer/index.html?id=eb7164021ada45fea397d66fa84f4441
  • Norfolk Open GIS Data (downloadable datasets): https://norfolkgisdata-orf.opendata.arcgis.com/ — source: Norfolk GIS page, retrieved 2026-06-02; Interactive Norfolk page, retrieved 2026-06-02.

• Tax payment portal: https://eservices.norfolk.gov/ (online); also https://www.norfolk.gov/treasurer Phone: (855) 766-3030. 2.5% fee for card payments. — source: Norfolk City Treasurer, retrieved 2026-06-02.

• Open data portal: https://data.norfolk.gov/ (City of Norfolk open data, includes real-estate datasets).

C7. Meta

• parent_state: virginia

• last_verified: 2026-06-02

• confidence: 0.80

• completeness_score: 0.74

• gap_score: 10

• sources:

  • {type: agency, url: “https://www.norfolk.gov/4574/City-Treasurer”, retrieved: “2026-06-02”} # Treasurer — Daun S. Hester, address, phone (757) 664-7800 / 7849, TACS contact, CT-REINQUIRY@norfolk.gov, eservices portal, pay.taxva.com
  • {type: agency, url: “https://www.norfolk.gov/4575/Commissioner-of-the-Revenue”, retrieved: “2026-06-02”} # Commissioner of Revenue — 810 Union St., (757) 664-7890, norfolkcor@norfolk.gov, eServices portal
  • {type: agency, url: “https://www.norfolk.gov/4767/City-Assessor”, retrieved: “2026-06-02”} # City Assessor — annual reassessment, March 31 valuation, real.estate@norfolk.gov, (757) 664-4732, appeal deadlines 2026
  • {type: agency, url: “https://www.vacourts.gov/courts/circuit/norfolk/home.html”, retrieved: “2026-06-02”} # Norfolk Circuit Court — Clerk Schaefer, 150 St. Paul’s Blvd. 7th Fl., (757) 389-8942, civil/criminal emails, VADeed Alert link
  • {type: agency, url: “https://www.norfolkcircuitcourt.us/civil/”, retrieved: “2026-06-02”} # Norfolk Circuit Court civil services — deeds, land records, civil docketing, civil710@circuitcourtva.us, probate710@circuitcourtva.us
  • {type: agency, url: “https://www.norfolkcircuitcourt.us/civil/deeds/”, retrieved: “2026-06-02”} # Deed recording requirements — bar code cover sheet, 3:30pm cutoff, $0.25/$0.085 per $100 recordation tax, e-recording via CSC/Simplifile
  • {type: agency, url: “https://www.norfolkcircuitcourt.us/civil/land-records/”, retrieved: “2026-06-02”} # Land records remote access — deeds to 1784, subscription $600/yr or$50/mo, risweb.vacourts.gov/jsra/sra portal, lpfj710@circuitcourtva.us
  • {type: secondary, url: “https://taxva.com/real-estate-tax-sales/”, retrieved: “2026-06-02”} # TACS statewide tax sales — localities served, ~1yr timeline, bidder qualifications, no Norfolk currently listed in upcoming auctions
  • {type: agency, url: “https://www.norfolk.gov/1596/Geographic-Information-Systems”, retrieved: “2026-06-02”} # GIS — Norfolk AIR, Interactive Norfolk, Open GIS Data portal links
  • {type: agency, url: “https://www.norfolk.gov/1605/Interactive-Norfolk”, retrieved: “2026-06-02”} # Interactive Norfolk — ArcGIS viewer URL (orf.maps.arcgis.com)
  • {type: agency, url: “https://www.norfolk.gov/1606/Norfolk-AIR”, retrieved: “2026-06-02”} # Norfolk AIR — https://air.norfolk.gov, ownership, assessment, building, zoning, permits, aerial photography
  • {type: agency, url: “https://www.norfolk.gov/4545/Property-Search”, retrieved: “2026-06-02”} # Property search page — confirms air.norfolk.gov and eservices.norfolk.gov portals
  • {type: parent_page, url: “virginia”, retrieved: “2026-06-01”} # Virginia state page — §§ 58.1-3965, 58.1-3967, 58.1-3969, 58.1-3975; McKeithen; surplus/redemption framework

• needs_verification:

  • Norfolk’s specific delinquent-tax penalty and interest rates (Va. Code §§ 58.1-3915/58.1-3916 are locality-set; Norfolk’s rates were not confirmed from an official page as of 2026-06-02).
  • Next known Norfolk tax sale date — no Norfolk auction was listed on TACS’s upcoming-auctions page as of 2026-06-02.
  • Specific TACS auction platform/subdomain used for Norfolk sales (online auction vendor beyond pay.taxva.com).
  • Bidder deposit amounts and registration URL specific to Norfolk TACS sales.
  • Norfolk’s delinquent-tax list publication location (newspaper name / website URL) per § 58.1-3965 requirement.
  • Norfolk’s use of the nonjudicial minimal-value track (§ 58.1-3975) — whether the City employs this track for low-value parcels.
  • Unclaimed surplus list — whether Norfolk Circuit Court or the City publishes any searchable list of unclaimed tax-sale surplus held in court registry.
  • Commissioner of the Revenue and Sheriff names — current officeholder names not confirmed from official pages.
  • Court-specific surplus claim petition form or template used in Norfolk Circuit Court.
  • Real estate tax rate (per $100 assessed value) for fiscal year 2025 or 2026 — not confirmed from a retrieved official Norfolk page (Norfolk Assessor and Treasurer pages do not display the rate).

• cross_links: virginia, right-of-redemption, surplus-funds, third-party-recovery-rules, treasurer-sale, due-process-notice, mckeithen-v-city-of-richmond-2023, tyler-v-hennepin-county, jones-v-flowers, mullane-v-central-hanover, mennonite-v-adams, heirs-property, independent-city-recording, bankruptcy-automatic-stay, federal-tax-lien-redemption, void-vs-voidable

• changelog:

  • 2026-06-02 — Initial population. Sources: Norfolk City Treasurer page (TACS reference, Treasurer contact, real-estate phone/email); Commissioner of Revenue page; City Assessor page; Norfolk Circuit Court official VA Courts page (Clerk Schaefer, address, phone); Norfolk Circuit Court website (civil services, land records subscription portal, deed recording requirements); TACS statewide page (process, ~1yr timeline, bidder qualifications); GIS pages (Norfolk AIR, Interactive Norfolk ArcGIS URL, Open GIS Data portal). Key confirmed facts: TACS is special commissioner for Norfolk; Clerk Schaefer at 150 St. Paul’s Blvd.; land records to 1682; remote subscription $600/yr; no current Norfolk auction listed.

▸ For Investors / Operators — Norfolk’s judicial bill-in-equity sales are administered by TACS (Taxing Authority Consulting Services, 804-545-2500), the court-appointed special commissioner; sales are event-driven as suits ripen and are not listed on a fixed annual calendar — sign up for TACS email alerts at taxva.com to track upcoming Norfolk auctions. The specific deposit amount and platform subdomain for Norfolk TACS sales require verification directly with TACS. Virginia has no post-sale redemption; confirm surviving-lien exposure with virginia §7b before committing capital.

▸ For Former Owners — Surplus from a Norfolk judicial tax sale is deposited in the Norfolk Circuit Court registry (Clerk Hon. George E. Schaefer, 150 St. Paul’s Blvd., 7th Floor, 757-389-8942, civil710@circuitcourtva.us) and claimed by petition under Va. Code § 58.1-3967. The deadline is 2 years from court confirmation; mckeithen-v-city-of-richmond-2023 (Va. 2023) limits the locality’s ability to sweep unclaimed surplus where its tax lien is fully satisfied. You can also stop the sale before auction by paying the delinquent amount to TACS (pay.taxva.com) or the City Treasurer’s Real Estate Division (757-664-7849).

Legal information, not legal advice. This page summarizes Norfolk City, Virginia tax-sale operations from the cited primary sources as of the last_verified date. Statutes, rates, procedures, and personnel change. Verify against current official Norfolk City pages, the Code of Virginia (Title 58.1, Ch. 39), the applicable TACS sale terms, and the Norfolk Circuit Court, and consult a licensed Virginia attorney before acting. Last verified: 2026-06-02.