Norfolk Tax Rates

Norfolk's real estate tax rate was $1.230 per $100 of assessed value for tax year 2025, per the Virginia DOT Local Tax Rates Survey. The general personal property tax rate was $4.33 per $100 (personal use vehicle rate may differ). The combined sales tax rate is 6.0% under the Hampton Roads regional transportation district. Norfolk is an independent city - residents pay taxes to the city, not to any surrounding county. Verify current adopted rates with the City of Norfolk before making financial decisions.

Key Takeaways

  • Real estate tax rate: $1.230 per $100 of assessed value (tax year 2025 per Virginia DOT Local Tax Rates Survey). Verify the current adopted rate with the City of Norfolk.
  • Vehicle personal property tax rate: $4.33 per $100 (general personal property rate, TY2025 per DOT survey). The Virginia DOT notes that vehicles may be classified as a separate class and taxed at a different rate. Confirm the current personal use vehicle rate with the Norfolk Commissioner of the Revenue.
  • PPTRA state relief applies to qualifying personal use vehicles on the first $20,000 of assessed value. The annual relief percentage is set by the city and changes each year. Contact the Norfolk Commissioner of the Revenue for the current-year rate.
  • Sales tax: 6.0%, the Hampton Roads regional rate (4.3% state + 1.0% local + 0.7% Hampton Roads transportation). Qualifying groceries: 1.0%.
  • Norfolk is an independent city. Residents do not pay taxes to any surrounding county - all local property and vehicle taxes are set and collected by the city.
  • Property and vehicle tax due dates: verify current dates with the City of Norfolk. Due dates vary by locality in Virginia.

Norfolk Tax Rates - At a Glance

Norfolk Current Tax Rates Summary
Tax Type Rate Notes
Real Estate Tax $1.230 per $100 Tax year 2025 per Virginia DOT survey; verify current rate with the City of Norfolk
Vehicle Personal Property Tax $4.33 per $100 General personal property rate TY2025 per DOT survey; personal use vehicle rate may differ; PPTRA relief on first $20,000; verify current rate
Sales Tax 6.0% Hampton Roads regional rate; qualifying groceries 1.0%

Norfolk Is an Independent City

Norfolk is one of Virginia's 38 independent cities - a municipality that is legally and administratively separate from any surrounding county. Norfolk residents do not pay taxes to a county government. All real property taxes and vehicle personal property taxes are assessed and collected by the City of Norfolk. For tax purposes, Norfolk functions as its own county-equivalent jurisdiction.

Norfolk's real estate tax rate of $1.230 per $100 is higher than neighboring Virginia Beach ($0.970) and Chesapeake ($1.010), reflecting differences in city budget requirements and assessed property values. All three cities share the same Hampton Roads 6.0% sales tax rate.

Real Estate Tax

Rate and Assessment

Norfolk's real estate tax rate was $1.230 per $100 of assessed value for tax year 2025, as reported in the Virginia Department of Transportation Local Tax Rates Survey. The rate is set annually by the Norfolk City Council.

Verification note: Rates are from the Virginia DOT Local Tax Rates Survey (tax year 2025). Verify the current adopted rate at norfolk.gov or by contacting the Norfolk Commissioner of the Revenue before making financial decisions.

Exemptions and Relief Programs

Norfolk offers real estate tax relief programs for qualifying senior citizens and individuals with disabilities. Veterans who are 100% service-connected disabled may qualify for a full exemption under Code of Virginia § 58.1-3219.5. Contact the Norfolk Commissioner of the Revenue for current eligibility thresholds and application procedures.

Source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source).

Vehicle Personal Property Tax

Rate and Assessment Method

Norfolk's general personal property tax rate was $4.33 per $100 of assessed value for tax year 2025, as reported in the Virginia DOT Local Tax Rates Survey. Under Code of Virginia § 58.1-3503, localities assess vehicles using a recognized pricing guide (typically J.D. Power Clean Trade-In value) as of January 1 of the tax year.

Important note on rate classification: The Virginia DOT Local Tax Rates Survey reports the general tangible personal property rate. The DOT survey explicitly states that "certain items of property, including vehicles, may be considered separate classifications and may be taxed at a different tax rate." The current personal use vehicle rate in Norfolk may differ from the $4.33 general rate. Contact the Norfolk Commissioner of the Revenue to confirm the rate that applies to your vehicle.

PPTRA Relief

Virginia's Personal Property Tax Relief Act (PPTRA), Code of Virginia § 58.1-3524, provides partial state-funded relief on the first $20,000 of assessed value for qualifying personal use vehicles. Virginia distributes a fixed annual block grant of $950 million among all localities. Norfolk calculates its annual PPTRA relief percentage based on its share of that grant and the total qualifying vehicle assessed value in the city. This percentage changes each year.

PPTRA percentage pending official confirmation. Contact the Norfolk Commissioner of the Revenue or visit norfolk.gov to confirm the current-year vehicle personal property tax rate and PPTRA relief percentage.

Rate source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source).

Sales Tax

Rate and Composition

The combined sales tax rate in Norfolk is 6.0%. Norfolk is within the Hampton Roads regional transportation district, which adds a 0.7% regional levy on top of the 5.3% statewide base rate. Norfolk shares this rate with neighboring Chesapeake, Virginia Beach, Hampton, Newport News, Portsmouth, Suffolk, Poquoson, Isle of Wight County, Southampton County, and the City of Franklin.

Norfolk Sales Tax Rate Breakdown
Component Rate
Virginia state rate 4.3%
Local rate 1.0%
Hampton Roads regional transportation levy 0.7%
Combined rate 6.0%

Qualifying food and grocery items are subject to Virginia's reduced 1.0% state rate rather than the full 6.0% combined rate. Virginia localities do not set their own sales tax rates; the 6.0% Norfolk rate is authorized by the Virginia General Assembly through Hampton Roads Transportation Authority legislation.

Source: Virginia Department of Taxation - Retail Sales and Use Tax (tax.virginia.gov)

Virginia Tax Tools

Virginia Car Tax Calculator

Estimate your annual vehicle personal property tax. Note: Norfolk rates should be confirmed directly with the city before use.

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Virginia Property Tax Calculator

Estimate your Norfolk annual real estate tax based on assessed value.

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Virginia Sales Tax Calculator

Estimate sales tax on purchases in City of Norfolk at the 6.0% Hampton Roads rate.

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Neighboring Virginia Jurisdictions

Norfolk is an independent city in the Hampton Roads region. Each neighboring jurisdiction is also an independent city with its own separate tax rates.

For statewide context and a complete list of Virginia jurisdictions, see Virginia County Tax Rates.

Official Sources

  • City of Norfolk - Official Website
    Official source for Norfolk real estate tax rates, vehicle personal property tax rates, PPTRA relief percentages, assessment methods, and payment schedules.
    norfolk.gov
  • Virginia DOT Local Tax Rates Survey TY2025
    Official statewide survey of real estate and personal property tax rates for all Virginia localities, compiled annually by the Virginia Department of Transportation.
    tax.virginia.gov/local-tax-rates
  • Virginia Department of Taxation - Retail Sales and Use Tax
    Official source for Virginia sales tax rates by region, including the Hampton Roads transportation district rate.
    tax.virginia.gov/retail-sales-and-use-tax
  • Code of Virginia § 58.1-3524 - Personal Property Tax Relief Act (PPTRA)
    Statutory authority for Virginia's vehicle personal property tax relief program.
    law.lis.virginia.gov - PPTRA statutory reference
  • Code of Virginia § 58.1-3503 - Assessment of Personal Property
    Statutory authority for vehicle assessment methodology in Virginia.
    law.lis.virginia.gov - § 58.1-3503

Tax rates are sourced from the Virginia DOT Local Tax Rates Survey (tax year 2025) and the Virginia Department of Taxation. Rates change annually - verify current figures with the City of Norfolk before making financial decisions. Data last verified: April 2026.

Frequently Asked Questions

What is the Norfolk property tax rate?

Norfolk's real estate tax rate was $1.230 per $100 of assessed value for tax year 2025 per the Virginia DOT Local Tax Rates Survey. The rate is set annually by the Norfolk City Council. Verify the current adopted rate at norfolk.gov.

What is the Norfolk vehicle personal property tax rate?

Norfolk's general personal property rate was $4.33 per $100 of assessed value for tax year 2025 per the Virginia DOT survey. The personal use vehicle rate may differ because Virginia localities can classify vehicles as a separate property class with a different rate. PPTRA state relief applies to qualifying personal use vehicles on the first $20,000 of assessed value. Contact the Norfolk Commissioner of the Revenue to confirm the current vehicle rate and PPTRA percentage.

What is the sales tax rate in Norfolk?

The combined sales tax rate in Norfolk is 6.0%: 4.3% Virginia state rate + 1.0% local rate + 0.7% Hampton Roads regional transportation district levy. Qualifying food and grocery items are subject to the reduced 1.0% Virginia state rate. The 6.0% rate is set by the Virginia General Assembly.

Is Norfolk a county or a city for tax purposes?

Norfolk is an independent city - one of 38 in Virginia. It is legally and administratively separate from any surrounding county. Norfolk residents do not pay taxes to a county; all local taxes are set and collected by the City of Norfolk. For property tax and vehicle tax purposes, Norfolk functions as its own county-equivalent jurisdiction.

How does PPTRA vehicle tax relief work in Norfolk?

Virginia's Personal Property Tax Relief Act (PPTRA) provides partial state-funded relief on the first $20,000 of assessed value for qualifying personal use vehicles. Virginia distributes a fixed $950 million annual block grant among all localities. Norfolk calculates its annual relief percentage by dividing the city's share of that grant by the total qualifying vehicle value in the city. The percentage changes each year as vehicle values and the vehicle pool change. Vehicle value above $20,000 receives no state relief and is taxed at the full $4.33 rate. Contact the Norfolk Commissioner of the Revenue for the current year's confirmed PPTRA relief percentage.