Document Type



Virginia Institute of Marine Science

Publication Date



Virginia Marine Resource Report No. 2001-12


The Marine Business and Coastal Development Program, Sea Grant Marine Advisory Services at the Virginia Institute of Marine Science, (VIMS) has completed a characterization of the personal property taxing methodologies currently used by Middle Peninsula localities. In conjunction with the Middle Peninsula Planning District Commission's (MPPDC) Coastal Technical Assistance Program, the investigation details the following information:

1. Documentation of the watercraft taxing methodology currently used in the MPPDC counties of Gloucester, Mathews, Middlesex, King and Queen, King William, and Essex County.

2. A comparison of resulting taxes assessed by each of the MPPDC localities on some "standardized" boats.

3. A summary of the number of boats registered in the MPPDC. An estimate of the number of taxable boats that are registered in Gloucester, Mathews, Middlesex, King and Queen, King William, and Essex counties is compiled.

4. Trends in the registration of boats within the region and in neighboring localities (York, James City, New Kent, Richmond and Lancaster).

5. An absentee owner evaluation of the primary factors that determine one's decision of where to berth or store a recreational boat.

6. Local government reliance on watercraft personal property tax revenue.



Watercraft, Recreation, Taxation, Virginia

Publication Statement

Completed on Behalf of the Middle Peninsula Planning District Commission