Boat, boat motors, and personal watercraft are liable for personal property tax as stated in 58.1-3503 of the Virginia State Code. When you purchase a boat, motor or personal watercraft, you are required to register with the Department of Game and Inland Fisheries as well as the Commissioner of the Revenue.
You will need to register with Roanoke County within 60 days of purchase or move into the locality to avoid a late filing penalty. The tax on these items is not prorated - you are taxed on what you own on January 1st of that year. A filing form for the boat, boat motor or watercraft will be sent each year which must be returned by February 1st to avoid a 10% late filing penalty.
For more information:
- Department of Game and Inland Fisheries Phone: 804-367-6135
- Commissioner of the Revenue Phone: 540-772-2046