are assessed by and are owed to the specific county, and may range upwards of ~5% of assessed boat (car, airplane, RVs, outboard engines, personal business equipment, etc., etc. etc.) value per year. All depends where your boat, etc. is kept during January, etc. Such taxes are higher the closer you are located to Alexandria / DC; lower towards Norfolk, etc.

Those posters who reside in VA. can better explain this;
I decided to not retire/relocate to VA because of this 'burden'.