Due Dates

Real Estate Tax & Stormwater Management Utility Fee

• For information concerning your Real Estate Tax Payments, please call (757) 393-8651 , option 2.

• For information concerning the Stormwater Management Utility Fee, call (757) 393-8691.

• For information on Real Estate Assessments, call the City Assessor at (757) 393-8631.

Personal Property
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 on motor vehicles. If you have sold or otherwise disposed of a vehicle or if you have permanently moved from Portsmouth, please notify the Commissioner of Revenue’s Office at (757) 393-8779.

License Fee
Annual Due Date: June 5

All vehicles, boats, trailers, and motorcycles registered with the Commonwealth of Virginia as being garaged of located in the City of Portsmouth must pay a License Fee. The License Fee is consolidated with the Personal Property Tax Statement. Failure to pay the License Fee will be subject to Penalty, Interest, and Collection Fees.

Dog License

• The owner of any dog that is four months old or older should 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.
  2704 Frederick Blvd., Portsmouth, VA 23707.

• Licenses expire on December, 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 , 2008, Veterinarians must provide rabies
  certificates to Treasurers to register and sell dog licenses.

Garbage & Refuse Bill — General Services

• Due and payable on or before the 20th day of the month for the preceding month.

• For information concerning your refuse statement contact General Services at (757) 393-8663.

• A 1% late fee applies 15 days after the due date.

Food/Alcohol Tax, Lodging Tax, Amusement Tax

• Due and payable on or before the 20th of the month based on the preceding month’s gross sales. Penalty and interest applies to late payments

Short Term Rentals

• Short Term Rental is due and payable on or before the 20th day of April, July, October, and January. Penalty and interest applies to late payments.

• 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 taxes, and the personal property license fee. The penalty is 10% and is applied the first day following the due date. Interest accrues at 10% per year or .833 immediately following the due date and on the first day of each month until the taxes and personal property license fees are “paid in full.”