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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, trailers and rental tax on daily passenger cars. Our office uses the latest J.D Power(formerly 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 Type | Tax Rates |
|---|---|
| Aircraft | $2.40 per $100 of assessed value |
| Vehicles | $4.33 per $100 of assessed value |
| Business Boats | $1.50 per $100 of assessed value |
| Personal Boats | $0.000001 per $100 of assessed value |
| Mobile Homes | $1.25 per $100 of assessed value |
| Recreational Vehicles | $1.50 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 Year | Considered high mileage if vehicles mileage is at least: |
|---|---|
| 2023 | JD Power does not provide a value adjustment for current year |
| 2022 | 20,001 miles |
| 2021 | 35,001 miles |
| 2020 | 45,001 miles |
| 2019 | 60,001 miles |
| 2018 | 70,001 miles |
| 2017 | 80,001 miles |
| 2016 | 95,001 miles |
| 2015 | 105,001 miles |
| 2014 | 120,001 miles |
| 2013 | 130,001 miles |
| 2012 | 140,001 miles |
| 2011 | 150,001 miles |
| 2010 | 155,001 miles |
| 2009 | 165,001 miles |
| 2008 & older | 175,001 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, motorboats, and other non-commercial watercraft. The tax 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. For boats 16 feet and over the fee is $40, if the length is under 16 feet, then the fee is $15. The city also levies a personal property tax on commercial boats used for business purposes. Commercial boats do not pay the license fee. If you moved, sold, or disposed of an item during the calendar year then please complete the form seen below:
Proper Authorities
Additionally, our office receives data from the Virginia Department of Wildlife Resources 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: