This year 2012 Personal Property Tax bills are BLUE in color (as seen below) and will be mailed 5/7/2012 with a due date of 6/5/2012.  Any blue bill you receive contains ONLY the current year 2012 taxes due.  If you have any delinquent taxes the message shown below on the right will appear on your bill.  Please contact our office immediately at 757-664-7800 for more information.  If you have purchased a vehicle after 4/12/2012 you will receive a supplemental/additional bill in November and it will be due 12/05/12.

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• What are personal property taxes ?
• What are the personal property tax rates ?
• What if I have a question concerning the assessment (i.e., high mileage, body damage, etc.) of my vehicle ?
• Am I required to pay personal property taxes if I am active duty military?
• What is business tangible personal property tax ?
• When are personal property taxes due ?
• How are penalty and interest calculated on a delinquent tax bill ?
• If I want to pay in person, where do I go ?
• What happens if I don't pay my taxes ?
• What is a DMV Stop?
• I recently moved to Norfolk; how do I register my vehicle?
• What procedures are followed when I no longer reside in Norfolk ?
• Who do I notify when I sell or dispose of my vehicle ?
• What is the Personal Property Tax Relief Act and does my vehicle qualify for Car Tax Relief ?

What are personal property taxes?

What are the personal property tax rates?

Answer: The current tax rates are as follows:

Vehicles - Based upon the National Automobile Dealers Association (NADA) Blue Book value all automobiles, trucks motorcycles, utility trailers and leased vehicles are assessed on a prorated basis at the rate of $4.33 per $100.00.

Recreational Vehicles - Based upon the National Automobile Dealers Association (NADA) Recreational Appraisal Guide at the rate of $1.50 per $100.00.

Pleasure Boats - Current tax rate is $0.50 per $100.00.

Business Boats - Current tax rate is $1.50 per $100.00.

Aircraft - Based upon the Aircraft Blue Book at the rate of $2.40 per $100.00.

Machinery and Tools - Current tax rate is $4.25 per $100.00.

Mobile Homes - Current tax rate is $1.11 per $100.00.

What if I have a question concerning the assessment (i.e., high mileage, body damage, etc.) of my vehicle?

Answer: All questions regarding the assessment of your vehicle must be directed to the Commissioner of the Revenue. You may contact the Office of the Commissioner of Revenue at 664-7884 or visit their website.

Am I required to pay personal property taxes if I am active duty military?

Answer: Any person who is active duty military is exempt from taxation if his/her home of record is outside Virginia pursuant to The Soldiers' and Sailors' Civil Relief Act of 1940, as amended. You will be required to provide written documentation to the Commissioner of Revenue to verify your military status. For more information on the requirements please contact the Commissioner of Revenue at 757-664-7884 or visit their website.

What is business tangible personal property tax?

Answer: Taxes on personal property for a business, trade or profession assessed by the Commissioner of the Revenue. This includes, but is not limited to, the following: (1) furniture and fixtures; (2) equipment; and, (3) machinery and tools. Business personal property tax returns must be filed with the Commissioner by March 1. For more information, you may contact the Commissioner's Office at 664-7884 or visit their website.

When are personal property taxes due?

Answer: Personal property taxes and business tangible personal property taxes are due by June 5. Bills will be mailed to the taxpayer's last known address. It is the taxpayer's responsibility to advise the Commissioner of the Revenue of an address change. Failure to receive a bill does not relieve the taxpayer of the responsibility for paying taxes on time.

How are penalty and interest calculated on a delinquent tax bill?

Answer: Pursuant to §58.1-3916 of the Code of Virginia and §24-6(a) of the Norfolk City Code, penalty for failure to pay your personal property tax by the due date is 10% or $10.00, whichever is greater. Such penalty shall be assessed on the first day following the day such taxes are due. Interest begins to accrue on the first day of each month following the due date at the rate of 10% per year.

If I want to pay in person, where do I go?

Answer: All personal property taxes are paid in our Main Treasurer's Office, located on the 1st floor of the City Hall Building, 810 Union St. The office is open to the public from 8:30am to 4:45pm Monday to Friday.

What happens if I don't pay my taxes?

Answer: The Treasurer utilizes several methods for collection of delinquent taxes, including, but not limited to, tax liens, distress warrants and withholding state vehicle registration renewal with the Division of Motor Vehicles as well as debt set off of your state income tax return or lottery winnings. (See §§58.1-3919, 58.1-3941, 58.1-3952, 58.1-520 thru 58.1-534, 58.1-4026 and §46.2-752(J), Code of Virginia).

What is a DMV Stop?

Answer: In accordance with Virginia State Code §46.2-752(J), the Treasurer has the authority to withhold state registrations for vehicles owned or co-owned by you until all delinquent personal property taxes are paid in full. In addition, an administrative fee in the amount of $30.00 and a DMV Stop fee in the amount of $20.00 will be imposed upon you and each owner to cover the cost of this enforcement action. If your account(s) get flagged with a DMV Stop you will NOT be permitted to pay by personal check.

I recently moved to Norfolk; how do I register my vehicle?

Answer:

1. Notify the Division of Motor Vehicles of your new address; and,
2. Contact the Office of the Commissioner of the Revenue regarding the requirements of registering your vehicle in Norfolk.

What procedures are followed when I no longer reside in Norfolk?

Answer: Notify the Division of Motor Vehicles and the Commissioner of the Revenue in writing of your residence change and the date you moved from Norfolk. Your tax bill will be adjusted accordingly and a new bill will be mailed to you.

Who do I notify when I sell or dispose of my vehicle ?

Answer: You must notify the Division of Motor Vehicles and the Office of the Commissioner of the Revenue.

• Is more than 50% of the mileage for the year used as a business expense for Federal Income Tax purposes OR reimbursed by an employer?
  
  
• Is more than 50% of the depreciation associated with the vehicle deducted as a business expense for Federal Income Tax purposes?
  
  
• Is the cost of the vehicle expensed pursuant to Section 179 of the Internal Revenue Service Code?
  
  
• Is the vehicle leased by an individual and the leasing company pays the tax without reimbursement from the individual?

Vehicles qualified for tax relief are noted on your tax bill and show a reduction for the portion of the tax the Commonwealth will pay. For qualified vehicles, your tax bill is reduced by the applicable tax relief percentage for the tax year on the first $20,000 of value. The City of Norfolk will be reimbursed by the Commonwealth for the amount of the reduction once you have paid the balance due shown on your bill. If your qualifying vehicle’s assessed value is $1,000 or less, your tax has been eliminated and the Commonwealth’s share is 100%. Tax Relief is calculated using the locality’s effective tax rate in effect on August 1, 1997.

You are required to certify annually to the City of Norfolk that your vehicle remains qualified to receive car tax relief. Therefore, it is important that you review the information your locality sends to you to be sure that your vehicles are properly qualified. This information may be included on items such as personal property tax returns, or tax bills. If your vehicle is improperly qualified or you are uncertain whether your vehicle would be eligible for car tax relief because it is used part of the time for business purposes, please contact the Office of the Commissioner of the Revenue at (757) 664-7884. When you pay your taxes on qualified vehicles, you are certifying to the City of Norfolk that your vehicle has been qualified correctly.