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Real Estate Tax

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1. How are Real Estate taxes assessed?

Real Estate Taxes are assessed by the City Assessor’s Office. If you have questions regarding your assessment, you may contact the office of the City Assessor at (757) 393-8631.

2. What is the current tax rate for the City of Portsmouth?

$1.30 per $100 of the assessed value.

3. What are the Due Dates for Real Estate Taxes?

1st Quarter – September 30
2nd Quarter – December 31
3rd Quarter – March 31
4th Quarter – June 30

4. Are all four (4) quarters of Real Estate Taxes billed the same?

Yes

5. What does it mean when only the Stormwater Management Fee is charged to an account?

There is an exemption of taxes that has been applied to the property.

6. What do ALL zeros ($0) on ALL quarters on the Real Estate Tax Data chart mean?

An account has been paid in full through the end of the fiscal year.

7. Are payment method & payment date a matter of public record?

No

8. How long are the figures on the website good through?

End of the calendar month.

9. How do I request additional tax information on a property?

Fax request to: (757) 393-5095 or submit email request to: treasurerRE@portsmouthva..gov.

10. What do I do if my taxes are paid by my mortgage company but I receive a Real Estate Tax bill?

Contact your lender to ensure your taxes are being escrowed.

11. What do I do if I have paid off my loan to my mortgage company?

Contact the Treasurer’s Office to notify them that the quarterly statements need to be mailed directly to you.

12. When are the Real Estate Tax bills mailed by the Treasurer’s Office?

Bills are mailed out 30 days before the due date. If you do not receive a bill, contact the Treasurer’s Office & a duplicate bill will be mailed to you.

13. What is a Stormwater Management Fee?

www.portsmouthva.gov/publicworks/stormwater
Contact Phone# (757) 393-8666

14. How do I sign up for the ACH (Automatic Bank Draft) Program?

Fill out ACH Application and return to the Treasurer’s Office with a copy of a voided check.

15. How do I apply for Senior Tax Relief?

Senior Citizen Tax Relief is administered by the Department of Social Services. Applications can also be obtained from the Treasurer's Office.

16. How do I apply for Disabled Veteran’s Relief?

How do I apply for Disabled Veteran’s Relief? Contact the Commissioner of the Revenue (757) 393-8779.

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Recycling

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1. How do I obtain a recycling cart?

Contact the Division of Waste Management at 757-393-8663.

2. How can I get a replacement for my cart that is missing or damaged?

Call Waste Management at 757-393-8663.

3. My recycling was missed. How do I report a missed pickup?

Call Waste Management at 757-393-8663.

4. How do I know what week to put out my cart?

A collection map and calendar of Blue Week or White Week collections will be posted online soon. You can also contact the Waste Management Division at 757-393-8663. You can find the Blue Week or White Week collections schedules on the recycling page.

5. What if I have more recycling materials than will fit inside my recycling cart?

Flatten your recyclables to create more space in your cart. Retain your excess recyclables for the next collection. Recyclables left beside your cart can not be collected.

6. The recycling truck usually comes by my house late in the day. Why do I have to have my cart out at the curb by 7 a.m.?

Drivers begin their routes at 7 a.m. Route schedules may change due to employee changes or weather conditions.

7. Should I put my recycling cart out when it's raining?

Yes

8. I'm moving. What should I do with my recycling cart?

Each cart is assigned to a particular address and the city retains ownership of the cart. If you move, leave the cart for the next resident to use. If there isn't a cart at your new residence, call the Waste Management Division at 757-393-8663.

9. I understand there is a computer chip in the cart. What is that for?

The carts come with a radio frequency identification (RFID) chip. Initially the chip will allow the city know what cart was assigned to what address. Eventually, the chips may be used with short-range scanners mounted on the collection trucks to keep track of carts and provide collection data.

10. What is not acceptable for recycling?

Anti freeze container, ceramics, binders, dishes, hazardous waste containers, light bulbs, mirrors, motor oil containers, paint cans, pesticide containers, pizza boxes or other cardboard boxes that are contaminated with grease or food residue, plastic bags, plastic newspaper bags, plastic wrap, Pyrex containers, Styrofoam, or window glass. If in doubt call 757-393-8663.

11. Why should I recycle?

Recycling has both environmental and economic benefits. Recycling reduces the amount of waste generated by your household, saves landfill space, and reduces the amount of trash that is disposed at the Refuse Derived Fuel (RDF) plant. Also, recycling saves energy and natural resources (i.e., water, minerals, and trees), reduces air and water pollution, and creates markets for recyclable material.

12. What else can I do?

Encourage others to reduce waste and recycle. If you must purchase paper products, make sure they are made from recycled paper.

13. Can bottle caps be recycled?

Yes, metal caps / lids. Yes, plastic caps / lids. Please remove them from the bottle before placing in recycling cart.

14. Can I recycle envelopes with the plastic window? What about staples? Glossy advertisements? Post-its? Can I recycle paper with tape on it?

Yes, for a full list of items that can be placed in your cart, view the all recyclables (PDF).

15. Can I recycle spiral notebooks?

No, for a full list of items that can be placed in your cart, view the all recyclables (PDF).

16. Can I recycle batteries?

No. Batteries are not recycled through the curbside recycling program. Car batteries and regular batteries can be recycled by taking them to the SPSA Regional Landfill located at 1 Bob Foeller Drive, Suffolk, Virginia. You may also hold onto them until we offer another Household Hazardous Waste Collection event.

17. Can I recycle cereal boxes?

Yes, they are chipboard (paperboard with gray inside). For a full list of items that can be placed in your cart, view the all recyclables (PDF).

18. Can I recycle plastic bags?

Not in your recycling cart. Most grocery stores provide recycling bins for plastic bags.
For a full list of items that can be placed in your cart, view the all recyclables (PDF).

19. Can I recycle toys and household objects made of plastic?

No - For a full list of items that can be placed in your cart, view the all recyclables (PDF).

20. Why can't I recycle pizza boxes?

They generally contain grease and/or food residue. For a full list of items that can be placed in your cart, view the all recyclables (PDF).

21. What do the numbers on the bottom of plastic containers represent or stand for?

The numbers on the bottom of plastic containers are resin identification codes and they indicate the type of plastic a container is made from. The codes are not intended to mean that a particular product is recyclable, which is why recycling programs identify what plastic products are acceptable and are not acceptable. The City of Portsmouth recycles numbers 1-7.

22. Do I have to separate glass, plastic, aluminum and steel?

No. Place all your recyclables in your blue cart.

23. If plastic doesn't have a recycling logo on it, can it still be recycled?

Not in your cart. For a full list of items that can be placed in your cart, view the all recyclables (PDF).

24. How clean do containers need to be before I toss them into the recycling cart?

Simply rinse; no need to wash.

25. Do I need to take the labels off jars and cans?

No, labels are okay.

26. Should I step on plastic bottles and crush cans before recycling?

Only if you need more capacity in your cart.

27. What are the basic procedures for recycling aluminum cans?

Empty and rinse. You do not need to crush unless you need more space in your cart.

28. What can I do with packing peanuts?

Save them for personal use or check with packaging service stores to see if they will accept them.

29. Where do Portsmouth's recyclables go?

Recyclable materials are taken to a materials recovery facility (MRF), where they are separated, baled and prepared for market. Eventually, those recyclables will come back in the form of new products.

30. What are the benefits of recycling?

Recycling saves natural resources and landfill space, reduces the need for new landfills, conserves energy, reduces pollution and litter, and creates jobs.

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Restricted Parking Decals

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1. How much is a restricted parking decal?

A decal is $3.00 per vehicle.

2. Can I get decals for guests?

Each household is given 2 hangtags for guests.

3. What is required to get a restricted parking decal?

Signed leased or proof of ownership; and
Vehicle registration.

4. What neighborhoods require a restricted parking decal?

Olde Towne
Olde Towne South
Glenshellah
Southside

5. How long is the restricted parking decal valid?

Decal is valid from July 1 to June 30 of each year. It must be renewed annually.

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State Income Tax

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1. What is the function of the local Commissioner of the Revenue's Office in the processing of state individual income tax returns?

The main function is to screen, review, and process all incoming tax returns. A local filing helps to ensure that the return will be accurate, in composition and mathematics, before being sent to the Department of Taxation in Richmond.

Upon receipt, locally filed tax returns are processed and immediately entered on the Commissioner's Office computer system, allowing quick access for inquiries and the ability to send it back to the taxpayer for correction if necessary. An automated tracking system enables us to quickly inform the citizen at what stage of processing their return is located. All accelerated refunds are processed daily through an on-line computer link with the Virginia Department of Taxation. Tax due payments and initial estimated income tax payments are posted and transmitted to the Portsmouth Treasurer for deposit.

Accessibility is another advantage of locally filed returns. Besides the greater speed in processing of a taxpayer's return, filing locally makes it more convenient for our staff to personally interact with the citizen or tax preparer to correct any errors that have been made. If citizens do not receive their state income tax refunds within an expected time frame, they can contact their local Commissioner's office and speak with a trained staff member regarding the delay. Advice can be rendered as to how best to correct any problems and speed the refund along. Long-distance telephone calls to Richmond do not have to be made.

Last year, approximately 37,000 state income tax returns were filed locally. Over 11,000 citizens were assisted with their questions and over 1,900 state income tax returns were prepared upon request at no charge.

2. What is the deadline to file my Virginia Income Tax Return?

You should file your return by May 1. If the due date falls on a Saturday, Sunday or legal holiday, you may file your return on the next business day.

If you are unable to file your return by the May 1 deadline, an automatic six month extension through November 1 is allowed for individual returns. The extension provisions do not apply to the payment of any tax due. If you expect to owe any tax, you must file an extension form and pay at least 90% of the tax liability by May 1.

3. What is an Accelerated Refund?

The accelerated refund program was developed to allow Virginia residents to receive their refunds faster. If you filed a Virginia Resident Return in the previous tax year, and your name, address, social security number, and filing status are the same as in the previous tax year, you qualify to request the accelerated refund by checking the appropriate block on your return. Accelerated refunds are made payable to the person, or persons whose name or names were on the previous year's return, and mailed to the address shown on the previous year's return. These refunds are issued before all computations on your return are verified. Please be aware that you may receive a bill with interest, or an additional refund at a later date, if errors are subsequently found.

4. Do I need to file a return?

Virginia individual income tax applies to income received from all sources for Residents and Virginia sources for Nonresident individuals. A return must be filed if you received Virginia source income, and meet the following general requirements:
1.) are required to file a federal income tax return
2.) are single with income in excess of $11,950
3.) are married filing jointly with combined income in excess of $23,900
4.) are married filing separately with income in excess of $ $11,950

5. As a member of the Armed Forces, am I required to file a Virginia return?

If you are domiciled in Virginia, you are liable for income tax on your active duty military pay as well as any other income received regardless of whether or not the income was from Virginia sources. A credit is given for income taxes paid to most states. You would file on the 760 Resident form. If you are not a domiciliary resident of Virginia, you are taxed in Virginia on income from Virginia sources, including income from property owned or from any business, trade, profession or occupation carried on during the period you were in Virginia. You would file on Form 763.

6. What am I required to attach to my Virginia State Income Tax Return?

Enclose the original Virginia Forms 760, Schedule ADJ and Schedule CR. Do not send photocopies of these forms. Photocopies of any other supporting documents are acceptable. Please assemble your return in the following order:
Form 760, Schedule ADJ and Schedule CR, Federal Schedule E and F (if necessary). Nonresident (Form 763) and Part-Year (Form 760PY) returns must include a complete copy of the Federal Form 1040, 1040A, or 1040EZ, as well as all other required Virginia attachments.

You are also required to attach all W-2 and 1099 forms, showing Virginia tax withheld with a single staple at the left center of page 1 of the return.

7. What is the rate for Virginia individual income taxes?

If your Virginia taxable income is not over $3,000, the tax is 2% of your Virginia taxable income. If your income is higher, view the Virginia Individual Income Taxes.

8. Is there a penalty if I file late?

No Penalty is assessed when a refund is due.

There are two types of penalty: Late Filing Penalty and Extension Penalty. You would owe a penalty for late filing if your return shows a balance due and the return was filed after the due date. This penalty would be 6% per month or portion of the month the return is late. If you submitted an extension to file, and the tax owed when filed exceeds the tax liability by 10%, a penalty for understating the tentative tax on your extension request will be added at the rate of 2 percent per month, or part of the month from the date of filing or extension due date, whichever comes first.

9. Would I also owe interest if I am filing late?

Whether you filed with or without an extension, interest would be accrued from the filing due date, through the date the return is filed. Interest is calculated on the balance due at a daily rate, established in accordance with Section 58.1-15 of the Code of Virginia. The daily rate is usually 2% over the Federal "underpayment rate". With online computer access to the Department of Taxation in Richmond, the Commissioner of the Revenue's Office is able to calculate penalty and interest owed on current and prior year returns.

10. Who is a resident?

There are two classes of residents: domiciliary and actual. Domiciliary residents are those whose legal domicile is Virginia. Most domiciliary residents actually live in Virginia. Actual residents are those who have their place of abode in Virginia for more than 183 days of the taxable year, even though their domiciliary residence is in another state or country (this usually pertains to students, and spouses of military personnel). Domiciliary and actual residents for the full year file on Form 760.

11. Who is a Part-year resident?

If you moved into Virginia and became a resident during the taxable year, you are taxed as a resident for only that part of the year you were a resident. If you moved out of Virginia and became a legal resident of another state on or before the last day of the taxable year, you are taxable as a Virginia resident for only that part of the year you were a resident of Virginia. Part-year residents file on Form 760PY. If all of the individual's income is from Virginia sources, he or she may elect to file as a full-year resident on Form 760.

12. Who is a Nonresident?

If you are neither a domiciliary nor an actual resident, then you are taxable as a nonresident on any income you received from labor performed, business done, or property located in Virginia. If you were a domiciliary or actual resident of Virginia during a part of the taxable year and taxed as a Part-year resident, you are still liable as a nonresident for any Virginia source income derived from property owned or from any business, trade, profession or occupation carried on during the period you were not a resident of Virginia. Nonresidents file on Form 763.

13. What is estimated tax?

If you have income from sources other than wages, on which Virginia income tax is not withheld and your estimated Virginia tax liability exceeds your tax credits by more than $150, you must file and pay Estimated Taxes Quarterly on Form 760ES. At least 90% of your tax liability for the year must be paid by withholding and/or timely installment payments of estimated taxes. The due dates for Virginia Estimated tax payments are May 1st, June 15th, September 15th, and January 15th of the following tax year.

14. What tax breaks are available to Taxpayers who are 65 and over?

Individuals who are age 65 or over may claim an age deduction, and will receive a $12,000 deduction subject to income limitations.

15. If I need income tax forms or assistance who would I contact?

Available at the local Commissioner of the Revenue's Office are tax forms as well as a trained staff to assist you with any questions you may have about filing. In addition, by bringing a copy of your completed federal income tax return and W-2s, you can receive free assistance in preparing your state income tax return. The local staff can answer questions and serve as a liaison for Portsmouth citizens having problems dealing with correspondence received from the Virginia Department of Taxation.

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State Taxes

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1. What are the due dates for estimated tax payments?

Estimated tax payments are due on the following dates:
• Voucher #1 - May 1
• Voucher #2 - June 15
• Voucher #3 - September 15
• Voucher #4 - January 15

2. When are Virginia Individual Income Tax returns due?

Virginia Individual Income Tax returns are due on May 1 each year. If you need assistance in filing and processing your return, you may contact the Office of the Commissioner of the Revenue at 757-393-8773.

3. Where can I get vouchers to pay my estimated state income taxes?

City of Portsmouth Commissioner of the Revenue’s Office.

4. Where do I send my estimated tax payments?

The first individual estimated tax voucher and payment are sent to the Office of the Commissioner of the Revenue to set up your account. The payment is then forwarded to the Treasurer's Office for processing. All remaining vouchers and payments are sent directly to the Treasurer's Office for processing. Please make checks payable to the Portsmouth City Treasurer and mail to:
801 Crawford Street
Portsmouth, VA 23704

5. I filed my individual income tax return with the Commissioner of the Revenue and I owe taxes. Can I make partial payments to the City Treasurer?

Yes. Partial payments are accepted until the end of the year provided you have executed an agreement with the City Treasurer's Office. However, please note that entering into an agreement does not relieve penalty and interest assessed by the state.

6. How are penalty and interest calculated?

Penalty accrues on the unpaid balance at the rate of 6% per month beginning May 2. Interest accrues on the unpaid balance at the rate of less than 1% per month beginning May 2 until paid in full.

7. What happens if my account is not paid off at the end of the year?

All balances are transmitted to the Department of Taxation to update individual records. Collection procedures are then handled at the state level.

8. I've recently received a letter from the Department of Taxation regarding a past due balance for a prior tax year. Can I make payment arrangements with the City Treasurer's Office?

No. The City Treasurer's Office only accepts payments for current year taxes. If you have received a letter from the Department of Taxation, you must contact them directly.

9. I filed my taxes; however, I have not received my refund check.

Refund checks are issued by the Department of Taxation. You can check the status of your refund by calling (804) 367-2486.

10. Where can I get tax forms (760) / instruction pamphlets?

The City of Portsmouth Commissioner of the Revenue’s Office (757) 393-8773 has a supply of current year State Income Tax forms.

11. I received a letter stating my taxes have been withheld due to a debt to the City.

The City of Portsmouth participates in the State Set-off Debt Program. If we have been unsuccessful in collecting a debt by conventional methods, we will request that the Department of Taxation withhold your State Income Tax Refund for payment. We current use the setoff debt program for delinquent Real Estate Taxes, Personal Property Taxes, Parking Tickets, Public Utility Bills and Emergency Services Bills.

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Treasurer Personal Property Tax

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1. What are Personal Property Taxes?

Personal Property Taxes are taxes which are assessed on cars, trucks, trailers, motorcycles, boats, campers, buses, mobile homes, motor homes and air craft. Taxes are assessed by the Commissioner of the Revenue. If you have questions regarding your assessment contact the Commissioner of the Revenue at 757-393-8779.

2. How do I know if I should be paying Personal Property Taxes?

Vehicles registered in Portsmouth or are showing garaged in Portsmouth with the Virginia Department of Motor Vehicles for more than 30 days are taxable, with the exception of those exempted by law. An example of an exemption would be active duty military non-resident (legal home of record is other than Virginia).

3. Do I have to pay Personal Property Taxes if I am active duty military?

The Service members Civil Relief Act (SCRA) sets forth that any person in the military service is except from taxation by all states except their home state. Vehicles registered in the name of the active military person only, are exempt. If a vehicle is jointly owned, and named is non-military, the vehicle is taxable.

The Military Spouses Residency Relief Act, effective November 11, 2009, amends the Service members Civil Relief Act. Spouses of active duty military members who have a vehicle titled in their names or jointly with the service member may be exempt from property tax if certain conditions are met. Contact the Commission of Revenue at 757-393-8779 for more information.

4. I am military and lease a vehicle. Am I taxable?

You may be exempt on the first $20,000.00 assessed value of the vehicle. Please contact the Commissioner of Revenue at 757-393-8779 for additional information.

5. I am a Disabled Veteran. Do I have to pay taxes?

If you are 100% service connected disabled you may qualify for the exemption. Please Contact the Commissioner of Revenue at 757-393-8779 for additional information.

6. I sold my vehicle. What do I have to do?

You must notify the Department of Motor Vehicles at 800-435-5137and the Commissioner of Revenue at 757-393-8779.

7. What if I am unable to pay my tax bill in full by the due date?

Visit or contact the Treasurer’s Office at  757-393-8651 or send email to treasurerPP@portsmouthva.gov. They will work with you and set up a payment agreement for paying your taxes within a reasonable time period. An agreement will not relieve the penalties and interest but may delay any legal collections.

8. I paid tax when I purchased my vehicle. Wasn’t that personal property tax?

No, taxes paid at the time of sale were sales and titling taxes and maybe registration fees. Personal property tax is paid to the city in which the vehicle is registered on a bill that identifies the city.

9. I only owned my car in Portsmouth less than a month why do I still have a tax bill?

Portsmouth pro-rates its tax bills, it bills for any portion of the year that you had the vehicle registered in Portsmouth.

10. My wife and I are divorced why am I being taxed for her car?

If you are on a title with someone else you are equally responsible for that bill.

11. Who determines the the personal property tax rate?

All tax rates and or fees are set by the Portsmouth City Council.

12. I don’t own this car any longer, should I be responsible for the tax?

If the Commissioner of Revenue has determined through DMV records that you had your vehicle registered in Portsmouth for any time during the billing period you are responsible for the tax.

13. I haven’t lived in Portsmouth in years why am I getting a tax bill?

When you left Portsmouth you probably failed to notify DMV and your vehicle remained on the tax roles.

14. I cosigned for my sister to buy a car am I responsible for the tax?

If the co-owner fails to pay the taxes you will be responsible for any and all remaining taxes due.

15. I tried to register my car at DMV but was told there is a stop from the City of Portsmouth, how do I have this removed?

The Vehicle Withhold Registration Stop is probably due to taxes owed in which case the Treasurer’s office has placed a stop with DMV which prevents you from registering your car.

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Trustee Tax

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1. What are Trustee Taxes?

Fiduciary Taxes, also called Trustee Taxes are collected and remitted by a business on behalf of the individuals who actually pay the taxes. The business collecting the tax is serving as a trustee holding the funds in trust until they are remitted to the taxing authority.

2. When are my trustee taxes due?

Trustee taxes are due on the 20th of each month for previous month's sales.

3. Can I make my Trustee Tax payment online or by telephone?

Due to the fact that businesses must certify their monthly trustee sales in writing, payments may not be made online or by telephone.

4. Why am I getting a trustee bill? I have not opened my business?

Once you have established a Trustee Account with the city you start receiving your monthly statement. You will need to report no sales for each month, sign, date and return bottom portion of the statement to the Treasurer’s Office until the business opens. Once business opens you begin reporting your monthly sales.

5. Why is there a Bank Lien or Criminal Complaint issued for me?

Once your account is 30 days past due the Treasurer’s Office may begin legal collections.

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Waste Management

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1. What is Waste Management

Is a division of Public Utilities that manages all solid waste, bulk and yard waste.

2. How do I placed boxes out to be collected on my trash day?

When placing boxes out for collection, all boxes must be completely empty. No paper, plastic, Styrofoam, or trash inside and broken down flat. Place boxes in a pile together a curbside for collection by 7:00a.m. on your day of refuse collection.

3. How should my bulk refuse be placed out?

Bulk refuse must be placed out at the curb NO SOONER than the day before your normal collection and NO LATER than 7:00a.m. the day of collection.

Bulk refuse must be placed at least 3 feet away from parked cars, power lines, trees, poles, water meters, cable boxes, etc.

Bulk refuse piles shall be no greater than 8Ft. X 10ft. X 8 ft. in height. Items that will not be picked up include, but are not limited to, debris generated by contractors, hazardous materials or liquids, and automobile parts.

Tree parts cannot be greater than 18” in diameter.

4. How should my yard waste (grass and leaves) be placed out for collection?

Yard Waste (leaves and grass) (NO DIRT OR TRASH MIXED IN) must be placed in clear plastic bags not to exceed 25 pounds per bag, placed in clear bag ONLY and placed at curbside for collection on your normal trash day no later than 7:00a.m.  Yard waste done and placed out by contractors will not be collected by the city. Contractors or homeowners are responsible to dispose of any yard waste from contracted jobs. 

5. I recently moved in, How do I obtain a trash can and recycle can?

Once you have established a water account through the City of Portsmouth Water Department, call the Waste Management Dept. at 757-393-8663 and request to have cans provided to the residence.

 Each home is provided 1 trash can and 1 recycle cart. 

1 additional trash can and 1 additional recycle cart can be purchased for an additional one-time fee of $75 per can. 

To purchase additional cans, an email request needs to be submitted to watsonm@portsmouthva.gov.  The email should include: your name, address, a telephone number and which cans you are requesting to purchase. You must include the statement signifying your understanding of the one time fee of $75 per can being applied to your water account. 

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Waste Management

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1. How do I obtain a recycling cart?

How do I obtain a recycling cart?

2. How can I get a replacement for my cart that is missing or damaged?

How can I get a replacement for my cart that is missing or damaged?

3. My recycling was missed. How do I report a missed pickup?

My recycling was missed. How do I report a missed pickup?