Real Estate Tax & Stormwater Management Utility Fee
|Due Dates|| Senior Citizen
|1st Quarter||Sept. 30||Oct. 5|
|2nd Quarter||Dec. 31||Jan. 5|
|3rd Quarter||Mar. 31||Apr. 5|
|4th Quarter||June 30||July 5|
- For information concerning your Real Estate Tax Payments, please call (757) 393-8651, option 2.
- For information concerning Stormwater Management Utility Fee, call (757) 393-8595
For information on Real Estate Assessments, call the City Assessor at (757) 393-8631.
Personal Property and License Fee
Annual Due Date: June 5
New purchase or new resident — due as indicated on statement.
- For personal property tax assessment information, call the Commissioner of Revenue's Office at (757) 393-8779.
- To discuss payment of personal property taxes, call the City Treasurer's Office at (757) 393-8651, option 1.
- The City of Portsmouth prorates personal property taxes based on the number of months the personal property is garaged in the City of Portsmouth. If you have sold or otherwise disposed of a vehicle or if you have permanently moved from the City of Portsmouth, please notify the Commissioner of Revenue's Office at (757) 393-8779.
- All vehicles, boats, trailers, and motorcycles registered with the Commonwealth of Virginia as being garaged or located in the City of Portsmouth must pay a License Fee. Failure to pay the Personal Property Tax and License Fee will be subject to penalty, interest, and legal collections per the Code of Virginia and the Code of the City of Portsmouth.
The owner of any dog that is four months old or older shall apply for a city dog license from the City Treasurer’s Office.
- Licenses may be purchased in 1 , 2 or 3 year increments.
- Requirement: Updated Rabies Certificate
- Licenses may also be purchased at the Portsmouth Humane Society,
- 4022 Seaboard Court, Portsmouth VA 23701.
- Licenses expire on December 31st, however dog owners have until January 31st to purchase a new license.
For further information, contact the City Treasurer’s Office at (757) 393-8651.
Effective January 1, 2007 Veterinarians shall provide rabies certificated to City Treasurers.
Trustee Taxes (Food/Alcohol, Lodging, Amusement)
Due and payable on or before the 20th day of the month based on the preceding
month’s gross sales. Penalty and interest applies to late payments.
Trustee Taxes (Short Term Rentals)
Short Term Rental is due and payable on or before the 20th day of April, July, October, and
January based on the preceding month's gross rentals. Penalty and interest applies to late
- For information on billing contact the Commissioner of the Revenue’s Office at (757) 393-8779.
- For payment information contact the City Treasurer’s Office at (757) 393-8651.
Personal Property Tax Relief Effective January 1 , 2006
The 2005 General Assembly capped the total cost of car tax relief for the Commonwealth at $950 million. Each locality’s share of the $950 million is based upon car tax relief reimbursements from the Commonwealth to the locality for tax year 2004. The amount of car tax relief on each qualifying vehicle in the City of Portsmouth is based upon total car tax relief dollars received by the City of Portsmouth from the Commonwealth divided by the total tax on all qualifying vehicles in the City of Portsmouth. The dollar amount of tax relief applicable to your qualifying vehicle appears on the face of your Personal Property Tax and License Fee Statement.
Penalty and Interest
Penalty and interest is applied to the late payment of all personal property taxes and license fees. The penalty is 10% and is applied the first day following the due date. Interest accrues at 10% per year or .00833 immediately following the due date and on the first day of each month until the taxes and personal property taxes and license fees are "paid in