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Elizabeth River with a Tugboat, Sailboat and the USS Wisconsin

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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, and rental tax on daily passenger cars. 

Tax Rates
Vehicles $4.33 per $100.00 of assessed value 
Recreational Vehicles $1.50 per $100.00 of assessed value 
Boats $0.50 per $100.00 of assessed value 
Aircraft $2.40 per $100.00 of assessed value 
Mobile Homes $1.25 per $100.00 of assessed value 


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. 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. 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

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. 

$4.33 per $100.00 of assessed value