Office of the Commissioner of The Revenue
Boats

The City of Portsmouth levies a personal property tax on all pleasure boats that includes sail boats, motor boats, and other non-commercial watercraft. The tax rate is based on the ABOS Marine Blue Book low estimated trade-in value at the rate of $0.50 per $100.00.

Commercial Boats
The tax rate for the business boats will remain $5.00 per $100 of assessed value.

Boat Registration Information
Our offices receives lists from the Virginia Dept. 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.

Active Duty Military
Military non-resident boat owners are not subject to taxation. Examination is verified by submission of a Current Leaving and Earnings Statement (LES). Members of the military whose state of residency of Virginia are taxable.