Franklin D. Edmondson, MCR
Commissioner of the Revenue
City Hall Building
801 Crawford Street
Portsmouth, VA. 23704
Office of the Commissioner
of The Revenue
The City of Portsmouth levies a personal property tax on all pleasure boats including 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.
The tax rate for business boats will remain $5.00 per $100 of assessed value.
Boat Registration Information
Our office 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.