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. Our office uses the latest NADA guides to determine vehicle valuations. 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


High Mileage Adjustments

Personal property assessments may be appealed based on high mileage. Typically, putting 12,000 to 15,000 miles on your vehicle per year is viewed as average. Anything above this would most likely be considered high mileage. High mileage is really relative to the age of the vehicle. An older vehicle with just under 100,000 miles isn't considered to be high mileage for its age whereas a 3 year old vehicle with that many miles is considered high mileage. The chart below may help you determine if your vehicle might qualify for a high mileage deduction.

Mileage used to calculate deductions.

Model YearConsidered high mileage if vehicles mileage is at least:
2021NADA does not provide a value adjustment for current year
202020,001 miles
201935,001 miles
201845,001 miles
201760,001 miles
201670,001 miles
201585,001 miles
201495,001 miles
2013105,001 miles
2012120,001 miles
2011130,001 miles
2010140,001 miles
2009150,001 miles
2008155,001 miles
2007 & older165,001 miles

How to submit for an adjustment

To see if your vehicle qualifies for a high mileage adjustment please submit your Virginia State Police Inspection Certification (which you get when you have your vehicle inspected each year) to: cor-ppvehicleassessments@norfolk.gov. Please include your account number in the email.

Boats

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: