Drought-sale tax flag: Norfolk city, VA
Information only; not financial, tax or legal advice. Ask your tax preparer. FSA decides program eligibility; the IRS and your preparer decide the tax side.
Is the Norfolk County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Norfolk city, VA, Northampton County, VA, Chesapeake city, VA, Hampton city, VA, Portsmouth city, VA, Virginia Beach city, VA.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Norfolk city, VA, Northampton County, VA, Chesapeake city, VA, Hampton city, VA, Portsmouth city, VA, Virginia Beach city, VA | No |
| Aug 31, 2025 | Notice 2025-52 | Norfolk city, VA, Northampton County, VA, Chesapeake city, VA, Hampton city, VA, Portsmouth city, VA, Virginia Beach city, VA | No |
| Aug 31, 2027 (running) | not out until September | Drought Monitor shows D2 or worse so far in Norfolk city, VA, Northampton County, VA, Chesapeake city, VA, Portsmouth city, VA, Virginia Beach city, VA | Not so far through Nov 15, 2026 |
What a "No" means (Notice 2006-82): if your 4-year §1033(e) replacement period was set to end in that year, it is extended until the end of your first tax year ending after a drought-free year for the region. Drought Monitor map archive.
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Information only; not financial, tax or legal advice. Ask your tax preparer. FSA decides eligibility. Sources: IRS notices linked above, U.S. Drought Monitor, Census county adjacency, USDA FSA designations.