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Personal Property Tax

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1. What are personal property taxes?

Personal property taxes are those taxes assessed by the Commissioner of the Revenue for vehicles (includes autos, trucks, motorcycles and utility trailers), recreational vehicles, boats, aircraft, mobile homes, and leased vehicles, as well as business furniture, fixtures, equipment and machinery, and tools used in the manufacturing process.

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

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 visit the Office of the Commissioner of the Revenue or contact their office at 757-664-7884.

3. When are personal property taxes due?

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.

Supplemental personal property tax bills are due on March 31st and December 5th.

4. What is a DMV Stop?

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 $25.00, 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.

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

You must first notify the Department of Motor Vehicles to change your mailing address and garage jurisdiction. Then notify the Commissioner of the Revenue of your residence change and the date you moved from Norfolk. Your tax bill will be adjusted accordingly and a new prorated bill may be mailed to you if necessary.  To report the move, sale, or disposal of a vehicle online to the Commissioner of the Revenue, please click here.

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

You must first notify the Department of Motor Vehicles and then the Commissioner of the Revenue of your change and the date you sold or disposed of your vehicle. To report the move, sale, or disposal of a vehicle online to the Commissioner of the Revenue, please click here.

7. What is the current tax rate for personal property?

The personal property tax rate varies by type of vehicle.  Please visit the Commissioner of the Revenue for the most current tax rate information.

8. What is the license fee showing up on my bill?

License fees are imposed pursuant to the Code of Virginia, 46.2-752. For more information on this policy please read the Complete Streets Policy (PDF).

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

All questions regarding the assessment of your vehicle must be directed to the Commissioner of the Revenue. For more information, please visit the Office of the Commissioner of the Revenue, or contact their office at 757-664-7884.

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

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 8% per year.

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

Notify the Department of Motor Vehicles of your new address and contact the Office of the Commissioner of the Revenue regarding the requirements of registering your vehicle in Norfolk.

12. What is business tangible personal property tax?

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:

• Furniture and fixtures
• Equipment
• Machinery and tools

Business personal property tax returns must be filed with the Commissioner of the Revenue by March 1. For more information, you may visit the Office of the Commissioner of the Revenue, or contact them at 757-664-7886.

13. How are personal property taxes assessed?

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.  For current rates and additional information, please visit the Commissioner of the Revenue.

14. What happens if I don't pay my taxes?

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 Department 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).

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

All personal property taxes are paid to the City Treasurer's Office, located on the first floor of the City Hall Building, 810 Union Street. The office is open to the public Monday to Friday from 8:30 a.m. to 4:45 p.m.

16. What is the Personal Property Tax Relief Act and does my vehicle qualify for Car Tax Relief?

The Personal Property Tax Relief Act of 1998 provides tax relief for any passenger car, motorcycle or pickup or panel truck having a registered gross weight of less than 7,501 pounds. The vehicle must be owned or leased by an individual and not used for business purposes. Learn more about the Personal Property Tax Relief Act.

17. How do I Return to the Commissioner of Revenue Home Page?

Click Here to return to the Commissioner of Revenue's Home Page