City of Portsmouth, Virginia - 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.

Virginia Department of Game and Inland Fisheries	www.dgif.state.va.us
United States Coast Guard	www.uscg.mil
USCG National Vessel Documentation Center	www.uscg.mil/hq/g-m/vdoc/nvdc.htm
Fuels Tax Refund	dmv.virginia.gov/webdoc/citizen/fuel_tax.asp

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). However, boats cannot be registered jointly with a non-military member. If a boat is registered jointly in the name of a military and a non-military member, it will be taxable. Members of the military whose state of residency of Virginia are taxable.