Norfolk Personal Property Tax: Rates, Due Dates & Relief

The Norfolk personal property tax is an annual city tax on vehicles, boats, aircraft, and business equipment, billed at rates that vary by property type. The most common rate, applied to passenger vehicles, is $4.33 per $100 of assessed value. The annual bill is due June 5, with supplemental bills issued later in the year for property acquired after the regular billing cycle.

What Is Taxed and at What Rate

Norfolk taxes tangible personal property under the authority granted to Virginia cities and counties by Title 58.1 of the Code of Virginia. The categories you’re most likely to encounter are passenger cars, trucks, motorcycles, trailers, boats, and aircraft. Business owners also owe tax on furniture, fixtures, equipment, and computer hardware used commercially.¹

The rates per $100 of assessed value are:

Vehicles: $4.33
Aircraft: $2.40
Business boats: $1.50
Personal boats: $0.000001

The $4.33 vehicle rate also applies to business tangible personal property such as furniture, equipment, and fixtures.² The personal boat rate is effectively zero: on a boat assessed at $20,000, you’d owe a fraction of a penny.

To estimate what you owe on a vehicle, divide the assessed value by 100 and multiply by $4.33. A car valued at $15,000 would owe $649.50 before any state relief is applied.

How Norfolk Values Your Vehicle

Norfolk uses the J.D. Power guides (formerly NADA) to set vehicle values as of January 1 each year.² If your vehicle’s make, model, and year appear in the guide, that published value controls your assessment. Vehicles not listed are typically valued using a percentage of original cost.¹

High Mileage Adjustments

Vehicles with significantly higher mileage than average for their age may qualify for a reduced assessment. Norfolk accepts your Virginia State Police Inspection Certification as proof of mileage; submit it with your account number by email to the Commissioner of the Revenue’s office.² Commercial vehicle owners should call the Commissioner’s office to determine eligibility. The adjustment is worth pursuing if your odometer reads well above the typical 12,000 to 15,000 miles per year, because the pricing guides assume average mileage.

Due Dates and Supplemental Bills

The annual personal property tax bill is due June 5.³ It covers property that had situs in Norfolk, meaning it was garaged, stored, or registered there, as of January 1 of that year.

If you acquire a vehicle after the regular billing cycle, you’ll receive a prorated supplemental bill instead:

Vehicles purchased after April 9: supplemental bill issued in November, due December 5.
Vehicles purchased after October 15: bill issued around March, due March 31.

Supplemental bills reflect only the months remaining in the tax year after you acquired the vehicle.³ Buyers who pick up a car in the summer and assume nothing is owed until the following June are often caught off guard by a December bill.

How to Pay

Norfolk accepts payment through several channels. The city’s online e-services portal takes credit cards and electronic checks.³ Credit card payments typically carry a convenience fee charged by the third-party processor, generally between 1.75% and 2.5% of the payment, which does not go to the city. An electronic check usually avoids or reduces that fee.

You can also mail a check to the City Treasurer’s office at the address printed on your bill, or pay in person at the Treasurer’s office in City Hall by cash, check, or money order. Keep your receipt or confirmation number. If a payment is lost or misapplied, that receipt is the fastest way to resolve it.

What Happens If You Pay Late

Missing the June 5 deadline triggers an immediate 10% penalty on the unpaid balance, or $10, whichever is greater. Interest begins accruing on the first day of each month following the due date at a rate of 8% per year.⁴ For taxes that remain delinquent more than 30 days, Virginia law allows the penalty to increase to as much as 25%.⁵

The penalty is not the only consequence. Norfolk’s Treasurer has the authority to withhold your state vehicle registration for unpaid personal property taxes, which means you cannot renew your tags at the DMV until the balance is cleared. If the delinquency continues, the city may refer the account to a collection agency, adding attorney or collection fees of up to 20% of the delinquent amount.

Tax Relief Programs

Personal Property Tax Relief Act

Virginia’s Personal Property Tax Relief Act (PPTRA) reduces the tax bill on qualifying vehicles owned by individuals for personal use. Relief applies only to the first $20,000 of assessed value; anything above that is taxed at the full $4.33 rate.⁶ The Commonwealth reimburses localities a fixed total of $950 million statewide each year, so the actual relief percentage for Norfolk depends on how much of that pool the city receives. Your tax bill shows the specific PPTRA credit applied.

To qualify, a vehicle must be privately owned (or held in a personal trust) and used primarily for non-business purposes. Motorcycles and pickup trucks also qualify. Business vehicles, heavy trucks, and trailers do not.⁷ Leased vehicles qualify only if the lease contract requires the lessee to pay the personal property tax directly.

Active Duty Military

The Servicemembers Civil Relief Act protects active duty military from being taxed on personal property in a state where they are stationed but do not claim legal residence.⁸ If you’re stationed in Norfolk but your legal domicile is in another state, your vehicle isn’t subject to Norfolk personal property tax. You’ll typically need a current Leave and Earnings Statement showing your home of record outside Virginia, along with your military orders. Contact the Commissioner of the Revenue’s office for the documentation checklist; requirements vary for vehicles owned solely by the servicemember versus those co-owned with a spouse.

Disabled Veterans

Veterans rated by the U.S. Department of Veterans Affairs with a 100% service-connected, permanent, and total disability are exempt from personal property tax on one motor vehicle. The vehicle must be a passenger car or pickup truck registered for personal use. If the veteran is married, either spouse’s vehicle may qualify.⁹ The exemption expires upon the disabled veteran’s death and does not transfer to a surviving spouse.¹

Elderly and Disabled Residents

Norfolk provides tax relief for elderly and disabled residents under Norfolk City Code Sec. 24-162. Applicants must meet household income and net worth limits, with the net worth calculation excluding the value of your primary residence. You’ll need to document household earnings and asset values for the preceding calendar year. If you’re applying based on disability, medical documentation is required. Contact the Commissioner of the Revenue’s office for current thresholds, which are set locally and may be updated.

Registering Your Vehicle and Reporting Changes

When you purchase a vehicle or move one into Norfolk, you must register it with the Commissioner of the Revenue within 30 days under Norfolk City Code Sec. 24-204. Missing that window can trigger a penalty of up to 10% of the tax due on the property.⁵

Have the following ready when you register:

Vehicle identification number (VIN), from the title or the driver’s side dashboard
Purchase date and price, from your bill of sale
Date the vehicle entered Norfolk, if moved from another jurisdiction

If you sell, dispose of, or move a vehicle out of Norfolk, report that change too. The Commissioner’s office provides a Change in Account Status form for this purpose.² Failing to report a vehicle you no longer own is one of the most common reasons people receive a bill they don’t expect.

Challenging Your Assessment

If you believe your vehicle’s assessed value is too high, start with an informal review. Contact the Commissioner of the Revenue and explain why the J.D. Power value doesn’t reflect your vehicle’s actual condition. Common reasons include high mileage, body damage, mechanical problems, or aftermarket changes that reduce value rather than add it.

If the informal process doesn’t resolve the issue, you can appeal to the Norfolk Board of Equalization and Review. Appeals must be submitted by the stated deadline (June 1 for the 2026 tax year).¹⁰ Bring documentation supporting your claimed value. Repair estimates, comparable sales listings, or a written appraisal all strengthen your case. A vague complaint that the tax seems too high, without evidence of what the vehicle is actually worth, rarely succeeds.

Proration When You Move

Virginia law allows localities to prorate personal property tax on a monthly basis when a vehicle gains or loses situs in the jurisdiction during the year.¹¹ If you move out of Norfolk in July, you owe tax for seven months rather than the full year. A period of more than half a month counts as a full month; less than half does not.

When you move out, report the change to the Commissioner of the Revenue promptly. If you’ve already paid the annual bill, you’re entitled to a refund for the remaining months, and the Treasurer must issue that refund within 30 days of the tax being relieved. Refunds under $5 are not issued automatically, so you’d need to request one.

Moving into Norfolk mid-year from a locality that doesn’t prorate creates a different situation. If you already paid a full year of tax to the previous locality and then buy a replacement vehicle in Norfolk, you’re entitled to a credit against the Norfolk bill for the overlapping period.¹¹ Keep your paid tax receipt from the prior locality; you’ll need it to claim the credit.

1
Virginia Code Commission. Virginia Code Title 58.1 – Section 58.1-3503 General Classification of Tangible Personal Property
2
City of Norfolk, Virginia. Personal Property Tax
3
City of Norfolk, Virginia. Personal Property Tax
4
City of Norfolk, Virginia. Frequently Asked Questions – Personal Property Tax Penalty and Interest
5
Virginia Code Commission. Virginia Code Title 58.1 – Section 58.1-3916 Counties, Cities, and Towns May Provide Dates for Filing
6
Virginia Code Commission. Virginia Code Title 58.1 – Section 58.1-3524 Tangible Personal Property Tax Relief
7
Virginia Code Commission. Virginia Code 58.1-3523 Definitions and 58.1-3524 Tangible Personal Property Tax Relief
8
The Army Lawyer. Practice Notes – Massachusetts Appellate Tax Board Rules That the SCRA Prohibits Local Taxes on Leased Vehicles
9
Virginia Department of Veterans Services. Tax Exemptions
10
City of Norfolk, Virginia. Understanding Your Assessment
11
Virginia Code Commission. Virginia Code Title 58.1 – Section 58.1-3516 Proration of Personal Property Tax