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Personal Property Tax Rates

The Commissioner of the Revenue's Personal Property Tax team is responsible for the assessment of taxes on individual and business vehicles, recreational vehicles, boats, mobile homes, aircraft, and rental tax on daily passenger cars. 

Motor Vehicles
Autos, trucks, motorcycles, and utility trailers are assessed on a prorated basis using the National Automobile Dealers Association (NADA) Blue Book value For consistency purposes only the January release of the NADA values are used in our assessments. Additionally, values that are not publicly available on their website are factored in during assessment.
  • $4.33 per $100.00

Recreational Vehicles
Recreational vehicles are assessed using the NADA Recreational Vehicle Appraisal Guide.
  • $1.50 per $100.00

Personal pleasure boats are assessed using the ABOS Marine Blue Book low estimated trade-in value.
  • $0.50 per $100.00

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 retail value. The Norfolk City Council voted to eliminate the pleasure boat decal effective January 1, 2010. Although the decal has been eliminated, Norfolk boat owners are required to pay the decal fee. 

The decal fee is automatically added to your personal property tax bill which is due on June 5. Additionally, 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. 

Associated Fees 

The decal fee will vary depending upon the length of the boat, and will be automatically added to your Personal Property tax bill. 
  • Under 16 feet - $10
  • 16 feet and over - $25

Aircraft are assessed using the Aircraft Blue Book.
  • $2.40 per $100.00

Mobile Homes
Mobile homes are assessed using the Virginia Mobile Home Appraisal Guide.
  • $1.15 per $100.00

Leased Vehicles
Leased vehicles, such as cars and trucks, are taxable as personal property.
  • $4.33 per $100.00

Daily Vehicle Rentals
There is no personal property tax on daily vehicle rentals. Additionally, our office is also responsible for handling PPTRA assessments and figures. More information regarding PPTRA and how it effects you can be found here:

Paying Your Bill
In order to pay your personal property bill you will need the bill itself and whichever form of payment that is most convenient for you. The are four different methods you can utilize to pay your tax bill.

  • In Person
    Payment by cash, check, money order, credit card, or certified funds are accepted. You may pay in person at the Treasurer's Office, First Floor, City Hall Building, 810 Union Street. Our office hours are 8:30 am to 4:45 pm, Monday through Friday.
  • Over the Phone
    Payment by phone are taken by calling (888) 255-0167. A credit card is required and a convenience fee will apply.
  • Over the Internet
    Payments by MasterCard, VISA, American Express and Discover are accepted in the Treasurer’s Office during normal business hours. You may now also pay real estate and personal property taxes using your credit cards online at Official Payments. A convenience fee will apply or over the phone by calling 888-255-0167 a convenience fee will apply to phone transactions as well. Credit cards will not be accepted for payment of state income tax or returned checks.
  • Via Postal Service
    Payment should be mailed to the following address:
    Anthony L. Burfoot
    City Treasurer
    P.O. Box 3215
    Norfolk, VA 23514-3215
  • Payments by overnight mail should be mailed to the following address:
    Anthony L. Burfoot
    City Treasurer
    810 Union St.
    Norfolk, VA 23510

Associated Fees
The fees associated with all personal property claimed with the City of Norfolk. If you have any disputes with the amount you have been charged give our office a call at (757) 664-7800 


Still have a problem with your bill or questions regarding your bill? Give us a call at 757-664-7800.

Additional Information