Personal Property Tax

The Commissioner of the Revenue is responsible for the assessment of taxes on individual and business vehicles, recreational vehicles, boats, mobile homes, aircraft, trailers and rental tax on daily passenger cars. The annual due date for personal property tax is June 5th each year. Supplemental bills are due December 5th and March 31st for additional items added after the annual billing.

Vehicle TypeTax Rates
Aircraft$2.40 per $100 of assessed value
Personal Boats$0.25 per $100 of assessed value
Mobile Homes$1.25 per $100 of assessed value
Recreational Vehicles$1.50 per $100 of assessed value
Vehicle$4.33 per $100 of assessed value


The City of Norfolk levies a personal property tax on all pleasure boats including sailboats, motor boats, and other non-commercial watercraft. The tax rate is based on the ABOS Marine Blue Book retail value. 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 5th. The decal fee will vary depending upon the length of the boat.

  • 16 feet and over - $40
  • Under 16 feet - $15

Proper Authorities

Additionally, our office receives data 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 such as the following: