Poquoson, Virginia Tax Rates

Poquoson Tax Rates - At a Glance

City of Poquoson 2025-2026 Tax Rates Summary (city-published rates corroborated by the Virginia DOT Local Tax Rates Survey TY2025)

Tax Type	City Rate (per $100)	Notes
Real Estate	$1.14	Effective July 1, 2025. Fiscal-year billing: first half due Dec 5, second half June 5. Assessed at 100% fair market value.
Vehicles, Motorcycles & Trailers	$4.15	Prorated by months owned. PPTRA relief 41.0% on first $20,000 (qualifying vehicles). Due June 5 + Dec 5.
RVs and Campers	$1.50	Reduced rate class, per the city's published rate table.
Boats	$0.00001	Effectively zero - notable for Poquoson's working waterfront.
Mobile Homes	$1.14	Taxed at the real estate rate.
Machinery and Tools	$0.00	Poquoson levies no machinery and tools tax (DOT TY2025).
Merchants' Capital	$0.00	Poquoson does not levy a merchants' capital tax.
Sales Tax	6.0% (4.3% state + 1.0% local + 0.7% Hampton Roads regional)

All rates above are published directly by the City of Poquoson (ci.poquoson.va.us, Tax Rates & Important Dates and Personal Property Tax Rates pages) and match the Virginia DOT Local Tax Rates Survey tax year 2025 Cities table (RE $1.140, TPP $4.150, M&T $0.000, Merchants' Capital $0.000). The 41.0% PPTRA relief percentage is published on the city's PPTR Calculator page. The vehicle license fee (if any), the real-estate-specific penalty schedule, and the reassessment cycle are pending confirmation with the city - see Official Sources below. Sales tax verified at the Virginia Department of Taxation.

Vehicle Personal Property (Car) Tax

Rate and Classification

Poquoson taxes automobiles, motorcycles, and trailers at $4.15 per $100 of assessed value - published directly on the city's Personal Property Tax Rates page and confirmed by the Virginia DOT Local Tax Rates Survey tax year 2025. Unlike most Virginia localities, Poquoson also publishes its class breakdown in full: RVs and campers are taxed at a reduced $1.50 per $100, boats at $0.00001 per $100 (effectively zero - a meaningful break in a city built around its working waterfront), and mobile homes at the $1.14 real estate rate. Business personal property is taxed at $4.15 and is not prorated.

PPTRA Relief - 41.0% (Directly Published)

Qualifying personal-use vehicles receive Virginia's Personal Property Tax Relief (PPTRA) under Code of Virginia § 58.1-3524, and Poquoson is one of the few localities that publishes its current relief percentage: 41.0% on the first $20,000 of a vehicle's value, per the city's PPTR Calculator page. Vehicles valued $1,000 or less receive 100% relief, and vehicles with antique Virginia license plates are fully exempt. Vehicles used more than 50% for business, weighing over 10,001 pounds gross, registered to a business, or that are motor homes do not qualify for relief. Active-duty military personnel with an out-of-state legal residence (and qualifying military spouses) are exempt from Poquoson personal property tax.

Proration and Due Dates

Poquoson prorates personal property tax by the number of months you own the vehicle (business personal property excepted). Regular bills are due semi-annually: first half June 5, second half December 5. Vehicles acquired or moved into the city during the year are billed on quarterly supplemental bills due January 5, March 5, July 5, and October 5.

Assessment Method

The Commissioner of the Revenue assesses vehicles using the NADA Official Used Car Guide, January edition, at clean loan value (the city's Treasurer-side pages describe the basis as the average value of similar vehicles as of January 1). High-value disputes and condition adjustments are handled by the Commissioner of the Revenue at 757-868-3020.

Penalty and Interest

Late personal property payments incur a 2% penalty if paid within the month the tax is due, increasing to 10% or a $10 minimum (whichever is greater, not to exceed the tax) on the first day of the following month. Interest at 10% per year, calculated monthly, accrues after the due date.

Source: City of Poquoson Personal Property Tax pages and PPTR Calculator (ci.poquoson.va.us), corroborated by the Virginia DOT Local Tax Rates Survey TY2025 (TPP $4.150). For a deeper explanation of PPTRA, see our Virginia PPTRA explained guide. The vehicle license fee, if Poquoson levies one, is pending confirmation with the Commissioner of the Revenue.

Real Estate Tax

Rate and Assessment

The City of Poquoson's real estate tax rate is $1.14 per $100 of assessed value, effective July 1, 2025 - published directly on the city's Tax Rates & Important Dates page and matching the Virginia DOT Local Tax Rates Survey tax year 2025. All real estate in Virginia is assessed at 100% of fair market value under Code of Virginia § 58.1-3201. The city's reassessment cycle is pending confirmation with the Commissioner of the Revenue.

Fiscal-Year Billing and Due Dates

Poquoson bills real estate semi-annually on a fiscal-year basis: the first half payment is due December 5 and the second half is due June 5. This is the reverse of the calendar-year pattern used in many Virginia localities (where June 5 is the first installment), so new residents moving from neighboring jurisdictions should note which half of the fiscal year each bill covers.

Penalty and Interest

The city's published penalty schedule for personal property is 2% in the due-date month, then 10% or a $10 minimum, plus 10% annual interest; the real-estate-specific penalty terms are pending direct confirmation with the city Treasurer. Under Code of Virginia § 58.1-3916, Virginia localities commonly apply comparable penalty and interest terms across both tax types.

Exemptions and Relief Programs

Real estate tax relief is available in Virginia for qualifying residents who are at least 65 years old or permanently and totally disabled, with income and asset limits set by the locality. Disabled veterans who are 100% service-connected disabled may qualify for a full real estate exemption on their primary residence under Code of Virginia § 58.1-3219.5. Contact the City of Poquoson Commissioner of the Revenue for current eligibility thresholds and procedures.

Source: City of Poquoson Tax Rates & Important Dates page (ci.poquoson.va.us/231), corroborated by the Virginia DOT Local Tax Rates Survey tax year 2025 (Cities table). The reassessment cycle and real-estate-specific penalty terms are pending direct confirmation.

Machinery, Tools, and Business Property

Poquoson levies no machinery and tools tax ($0.00) and no merchants' capital tax ($0.00), per the Virginia DOT Local Tax Rates Survey tax year 2025 Cities table - an unusual combination among Virginia localities. Business tangible personal property is taxed at the standard $4.15 per $100 rate and, unlike vehicles, is not prorated.

Source: Virginia DOT Local Tax Rates Survey TY2025 (Cities table) - City of Poquoson RE $1.140, TPP $4.150, M&T $0.000, Merchants' Capital $0.000.

Sales Tax

Rate and Composition

The combined sales tax rate in the City of Poquoson is 6.0%. Poquoson is explicitly listed in Virginia's Hampton Roads regional sales tax district, per the Virginia Department of Taxation - so on top of the 4.3% state rate and the 1.0% standard local rate, a 0.7% Hampton Roads regional transportation levy applies. The Hampton Roads 6.0% region also includes Chesapeake, Hampton, Isle of Wight, Newport News, Norfolk, Portsmouth, Suffolk, and Virginia Beach. Note the contrast with neighboring York County, which sits in the 7.0% Historic Triangle region - the sales tax rate drops a full percentage point when you cross from York County into Poquoson.

City of Poquoson Sales Tax Rate Breakdown

Component	Rate
Virginia state rate	4.3%
Standard local rate	1.0%
Hampton Roads regional transportation	0.7%
Combined rate	6.0%

Qualifying food and grocery items are subject to Virginia's reduced 1.0% rate.

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

Independent City Status and the York County Relationship

Poquoson is an independent city - a county-equivalent jurisdiction in Virginia - surrounded on its land side by York County, with the Back River separating it from Hampton and the Chesapeake Bay to its east. Poquoson governed itself as part of York County until it incorporated as a town in 1952 and became an independent city in 1975; the name, of Algonquian origin, is among the oldest continuously used place names in Virginia. Today it is a low-density waterfront residential city known for its working-waterfront heritage and its proximity to NASA Langley and the Peninsula's military and shipbuilding employers. Although Poquoson sits inside York County's footprint geographically, the two are separate tax jurisdictions: a Poquoson resident pays the city's rates (real estate $1.14, vehicles $4.15 with 41.0% PPTRA relief), not York County's.

How Poquoson Compares to Its Neighbors

Per the Virginia DOT TY2025 Local Tax Rates Survey and each jurisdiction's published rates, Poquoson's real estate rate of $1.14 per $100 is higher than York County's $0.78 but slightly below Hampton's $1.15. Its $4.15 vehicle rate is between York County's $4.00 general rate and Hampton's $4.50. On sales tax, Poquoson (6.0%, Hampton Roads region) is a full point below York County (7.0%, Historic Triangle region) and equal to Hampton and Newport News. Each jurisdiction sets its own PPTRA relief percentage, assessment practices, and due dates - never assume one locality's terms apply in another.