Boats

The City of Norfolk levies a personal property tax on all pleasure boats including sail boats, motor boats, and other non-commercial watercraft. The tax rate is based on the ABOS Marine Blue Book low estimated trade-in value. The City of Norfolk requires all pleasure boat owners to display a boat decal on their watercraft.

Decal Placement

Decals must be displayed on the port bow of the boat. If your boat is registered with the Virginia Department of Game and Inland Fisheries, place the decal in front of the state registration numbers.

The decal fee will vary depending upon the length of the boat:

Our office receives lists from the Virginia Department of Game and Inland Fisheries and the United States Coast Guard on an annual basis. Please make sure any changes in your registration status are reported to the proper authorities.

Virginia Department of Game and Inland Fisheries

United States Coast Guard

USCG National Vessel Documentation Center

Commercial Boats

Boats registered for business are not required to purchase a boat decal. The tax rate for business boats will remain $1.50 per $100 of assessed value.

Active Duty Military Residents

Military non-resident boat owners are not subject to taxation and are eligible for a free boat decal. Exemption is verified by submission of a current Leaving and Earnings Statement. However, boats cannot be registered jointly with a non-military member. If a boat is registered jointly in the name of a military and a non-military person, it will be taxable and will required to purchase a boat decal. Members of the military whose state of residency is Virginia are taxable.

Non-Taxable Organizations

Non-taxable Organization boat owners are not subject to taxation and are eligible for a free boat decal.

Copyright © 2008 Norfolk Commissioner of the Revenue. All rights reserved.
Please contact developer with any comments or questions.
Mailing address: P.O. Box 2260, Norfolk, Virginia 23501-2260
Phone: (757) 664-7890