Portsmouth, VA Tax Rates

Portsmouth'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 personal property tax rate is $5.000 per $100 for qualifying personal use vehicles (confirmed by the Portsmouth Commissioner of the Revenue). PPTRA state relief on the first $20,000 of assessed value is 50% for tax year 2025 and 50% for tax year 2026 (both confirmed and adopted). The combined sales tax rate is 6.0% under the Hampton Roads regional transportation district.

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 Portsmouth.
  • Vehicle personal property tax rate: $5.000 per $100 for qualifying personal use vehicles. The Portsmouth Commissioner of the Revenue confirmed on April 22, 2026 that the same $5.000/$100 rate applies to both the general tangible personal property class and qualifying personal use vehicles. No separate vehicle rate exists.
  • PPTRA state relief applies to qualifying personal use vehicles on the first $20,000 of assessed value. Portsmouth PPTRA relief percentage: 50% for tax year 2025 and 50% for tax year 2026 (both confirmed and adopted by the Portsmouth Commissioner of the Revenue, April 22, 2026).
  • Sales tax: 6.0%, the Hampton Roads regional rate (4.3% state + 1.0% local + 0.7% Hampton Roads transportation). Qualifying groceries: 1.0%.
  • Property and vehicle tax due dates: verify current dates with the City of Portsmouth. Due dates vary by locality in Virginia.

Portsmouth Tax Rates - At a Glance

Portsmouth Current Tax Rates Summary
Tax Type Rate Notes
Real Estate Tax $1.230 per $100 Tax year 2025 per Virginia DOT survey; assessed at 100% fair market value; verify current rate with City of Portsmouth
Vehicle Personal Property Tax $5.000 per $100 Tax year 2025 - confirmed by Portsmouth Commissioner of the Revenue (2026-04-22). Same rate applies to general TPP and qualifying personal use vehicles. PPTRA relief on first $20,000: TY2025 = 50%, TY2026 = 50% (adopted).
Sales Tax 6.0% Hampton Roads regional rate; qualifying groceries 1.0%

Real Estate Tax

Rate and Assessment

Portsmouth'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. Portsmouth is an independent city in the Hampton Roads metropolitan area, located across the Elizabeth River from Norfolk on the southern side of the harbor. As an independent city under Virginia law, Portsmouth is a fully separate taxing jurisdiction from any surrounding county. The real estate tax rate is set annually by Portsmouth City Council.

Portsmouth assesses real property at 100% of fair market value. Property owners who disagree with their assessed value may appeal through the City of Portsmouth assessment appeals process. Portsmouth's real estate rate of $1.230/$100 ties Norfolk ($1.230/$100 TY2025) for the highest rate in the Hampton Roads region and is above Chesapeake ($1.010/$100), Virginia Beach ($0.970/$100), and Hampton ($1.150/$100).

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

Exemptions and Relief Programs

Portsmouth offers tax relief programs for qualifying senior citizens and disabled residents. Disabled veterans who are 100% service-connected disabled may qualify for a full real estate tax exemption on their primary residence under Code of Virginia § 58.1-3219.5. Contact the Portsmouth Commissioner of the Revenue for current eligibility thresholds and application procedures.

Source: Virginia DOT Local Tax Rates Survey TY2025 (pdfplumber extraction, direct from source). Data last verified: April 2026.

Vehicle Personal Property Tax

Rate and Assessment Method

Portsmouth's personal property tax rate is $5.000 per $100 of assessed value for tax year 2025. This is the highest vehicle personal property rate among Hampton Roads cities. The Portsmouth Commissioner of the Revenue confirmed on April 22, 2026 that the same $5.000/$100 rate applies to both the general tangible personal property class and qualifying personal use vehicles - there is no separate vehicle-specific rate. Wanda N. Smith (Chief Deputy, Office of the Commissioner of the Revenue) wrote: "No, the rate is $5.00 for both." Under Code of Virginia § 58.1-3503, Virginia localities assess vehicles using a recognized pricing guide (typically J.D. Power Clean Trade-In value) as of January 1 of the tax year. Contact the Portsmouth Commissioner of the Revenue for Portsmouth's specific assessment methodology.

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. Portsmouth calculates its annual PPTRA relief percentage based on its share of that grant and the total qualifying vehicle assessed value in the city. The percentage is recalculated each year.

The Portsmouth Commissioner of the Revenue confirmed the following PPTRA relief percentages by email on April 22, 2026:

  • Tax Year 2025: 50%
  • Tax Year 2026: 50% (adopted)

Relief applies to the first $20,000 of assessed value for each qualifying personal use vehicle. Value above $20,000 is taxed at the full $5.000/$100 rate with no state relief offset.

Rate, vehicle class scope, and PPTRA percentages confirmed by Wanda N. Smith MDCR, Chief Deputy/FOIA Officer, Office of the Commissioner of the Revenue, City of Portsmouth (smithw@portsmouthva.gov) via email on April 22, 2026. Full reply preserved in the CountyTaxTools verification record. Annual reverification is required as PPTRA percentages are recalculated each year.

Sales Tax

Rate and Composition

The combined sales tax rate in Portsmouth is 6.0%. Portsmouth is within the Hampton Roads transportation district, which adds a 0.7% regional levy on top of the 5.3% statewide base rate. Portsmouth shares this 6.0% rate with Norfolk, Chesapeake, Virginia Beach, Newport News, Hampton, and other Hampton Roads localities.

Portsmouth 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% Portsmouth 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 Portsmouth vehicle personal property tax using the confirmed $5.000/$100 rate and TY2025 PPTRA relief of 50%.

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Virginia Property Tax Calculator

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

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Virginia Sales Tax Calculator

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

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Neighboring Virginia Jurisdictions

Portsmouth is an independent city on the south side of the Elizabeth River in the Hampton Roads region. It is directly across the harbor from Norfolk and borders Chesapeake to the south and west.

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

Official Sources

  • Portsmouth Commissioner of the Revenue - Email Confirmation (April 22, 2026)
    Official email reply from Wanda N. Smith MDCR, Chief Deputy/FOIA Officer, Office of the Commissioner of the Revenue, City of Portsmouth (smithw@portsmouthva.gov) confirming the TY2025 PPTRA relief percentage (50%), the TY2026 PPTRA relief percentage (50%, adopted), and that the $5.000/$100 tax rate applies to both general tangible personal property and qualifying personal use vehicles with no separate vehicle rate.
    portsmouthva.gov/210/Personal-Property-Tax (Portsmouth Personal Property Tax reference page)
  • City of Portsmouth - Official Website
    Official source for Portsmouth real estate tax rates, vehicle personal property tax rates, PPTRA relief percentages, assessment methods, and payment schedules.
    portsmouthva.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

Real estate rate and sales tax rate sourced from the Virginia DOT Local Tax Rates Survey (tax year 2025) and the Virginia Department of Taxation. Vehicle rate and PPTRA relief percentages confirmed by direct email from the Portsmouth Commissioner of the Revenue (2026-04-22). Rates change annually - verify current figures with the City of Portsmouth before making financial decisions. Data last verified: April 24, 2026.

Frequently Asked Questions

What is the Portsmouth property tax rate?

Portsmouth'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 Portsmouth City Council. Verify the current adopted rate at portsmouthva.gov.

What is the Portsmouth vehicle personal property tax rate?

Portsmouth's personal property tax rate is $5.000 per $100 of assessed value for tax year 2025. The Portsmouth Commissioner of the Revenue confirmed on April 22, 2026 that the same $5.000/$100 rate applies to both general tangible personal property and qualifying personal use vehicles - there is no separate vehicle rate. PPTRA state relief is applied to qualifying personal use vehicles on the first $20,000 of assessed value: 50% for tax year 2025 and 50% for tax year 2026 (both confirmed and adopted).

What is the sales tax rate in Portsmouth, VA?

The combined sales tax rate in Portsmouth 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 Portsmouth City its own taxing jurisdiction separate from surrounding counties?

Yes. Portsmouth is an independent city under Virginia law, which means it is a fully separate taxing jurisdiction and is not part of any surrounding county. Portsmouth sets its own real estate and personal property tax rates independently. This is a unique feature of Virginia's local government structure: independent cities are distinct from counties even when geographically adjacent.

How does Portsmouth's property tax rate compare to other Hampton Roads cities?

Based on tax year 2025 rates from the Virginia DOT survey, Portsmouth's real estate rate of $1.230/$100 ties Norfolk ($1.230/$100) for the highest in the Hampton Roads region. It is above Hampton ($1.150/$100), Chesapeake ($1.010/$100), and Virginia Beach ($0.970/$100). All figures are TY2025 general nominal rates from the DOT survey - verify current adopted rates with each city's Commissioner of the Revenue.