Personal property, including private and business, is billed in halves as is the real estate. One half of a current year's bill is due June 5th and the second half on December 5th.

In the event taxable property is discovered, purchased, moved in, or constructed that was not on record in time for the normal billing cycle, then special supplemental bills will be issued that may be due on the above dates or other dates as needed. Bills will be due no less than 15 days from assessment and notification and up to 30 days after printing. All bills go to the last reported address of the taxpayer. Late payment will result in penalty and interest being accrued on the bill amount. Failure to notify the county of a correct mailing address will not prevent collection procedures. Please contact the Treasurer of Frederick County at (540) 665-5607 for details on collection procedures and the confiscation of assets for unpaid bills.

How do I calculate my personal property tax?

Please contact Ellen E. Murphy or her staff for an adjustment on an incorrect assessment. You will be asked to provide sufficient information to make the judgement on the adjustment needed. Pricing guides or percentages of cost take precedence. However such problems as excessively high mileage, wreck damage, catastrophic damage and depreciation from obsolescence, economic, or environmental matters will be considered.

To apply for high mileage adjustment on passenger vehicles, a copy of an unaltered state inspection, oil change, or maintenance work receipt must be sent to the Commissioner of the Revenue. This may accompany the application for a decal when one is needed or it may be sent separately. Certain other garage receipts, if they show the vehicle identification number, the mileage, and the date will be acceptable if on official form and filed in a timely manner. The high mileage information must be dated before Febuary 15th of the current tax year.Please include the owner's name and social security number with any of the above forms. Any adjustment for high mileage will only be made to the extent the pricing guide chart allows and never more than 40% of the normal book value for that vehicle.

Appeals of any personal property assessment, private or business, will be given fair consideration. Appeals of business property assessment must be in writing with the specifics outlined and a full description of the reason for the appeal. Please include the contact person, their phone or email, and a letter of authority if they are not the recorded owner of the property. Under most circumstances other data will be required, such as market studies and a physical inspection of the property by a county assessing officer. Please contact Ellen Murphy, Commissioner of the Revenue with questions at 540-665-5681.

Since 1993, the County of Frederick has prorated personal property taxes. Proration is NOT allowed for airplanes or business personal property, including machinery and tools. Business personal property and airplanes owned on January 1 are taxed for the entire year with no proration allowance for additions and disposals for the year.

Proration allows taxation for the number of months certain qualifying personal property is located in the county, rather than for an entire year. The exception, by Virginia State Code, to this rule is when taxable property comes from or moves out to another Virginia location that does not prorate. Such property involving prorating and non-prorating jurisdictions is taxed in whichever jurisdiction it was sited on January 1 of that year for the entire year. Contact the Commissioner of the Revenue with any questions you have regarding prorating localities .

The tax year in Frederick County is a calendar year of January 1 through December 31.

Billing in Frederick County on personal property is in halves. With the first half bill being due by June 5th and the second half by December 5th.

PPTR is the Personal Property Tax Relief and is explained under its own heading. Leasing companies, as the legal owners of the vehicles, are required to file, purchase decals, report if they qualify for PPTRA, and obey all other requirements for personal property taxation.

There are almost as many differences in leasing company requirements as there are companies. A lessee should be certain he knows if his leasing company requires him to purchase his decal, if they purchase it and send it to him, or if they forward him the form for his use to purchase the decal. He should also ascertain if the vehicle qualifies for PPTR and encourage his leasing company to provide the required information local Commissioner of the Revenue. Should your leasing company not cooperate on getting your vehicle qualified for PPTRA reduction, please contact the Commissioner of the Revenue for assistance.

You may be ticketed for not displaying a decal if you do not receive it properly from the leasing company, please follow through with the above suggestions to your leasing company to ascertain that you have a timely decal in place.

IMPORTANT !!!! The 60 DAY RULE is in effect. When you purchase or move into Frederick County you must file, "report", any taxable personal property to the Commissioner of the Revenue, Ellen E. Murphy, within 60 days of the purchase or move-in date.

Forms for filing, Form 762, are available from the Commissioner of the Revenue office: Form 762.

Airplanes and mobile homes are required to file within the 30 days of purchase or move-in and annually as well. Form 762 is mailed to all owners of record at their last known address. If a form is not received by the taxpayer, it is still his responsibility to file.

Business personal property, of all kinds including machinery, must be reported annually, please check with the Commissioner of the Revenue, Ellen E. Murphy for details . Download Form 762B with an attached detailed listing is to be used but may be substituted as long as all required details are provided.

A 10% penalty of the tax is assessed for any non-filing or late filing of personal property when required.

Residents within the corporate limits of the towns of Middletown or Stephens City are required to purchased decals from the town. They still must report newly purchased or moved-in property within 60 days to the county Commissioner. Residents of these incorporated towns are subject to personal property taxes in BOTH the town and the county .

Please, DO NOT RELY ON OTHER AGENCIES OR DEALERS to report your personal property for you. The taxpayer is the responsible party and the one that will be required to pay any penalty.

One vehicle of a fire or rescue volunteer may qualify for a free filing fee and reduced personal property tax rate. Certification must be obtained by earning points for service from the Fire Chief of the station where the services are performed. A replacement form for a sold vehicle must be turned in to qualify for the fire and rescue rate. Only vehicles that are actually replaced such as sold or traded in will result in a change in the current year. Please contact your local station chief or the Frederick County Fire and Rescue Department for procedures and forms.

Sell something? Moving? Please inform the Commissioner of the Revenue office within 60 days. Some items may be prorated so that you are only taxed for the period they are in this county. Others you may owe for the entire year but would not be taxed on them in a subsequent year unless they are returned to situs here. Example: Business equipment is taxed, if here on January 1, for the entire year even if moved out, sold, or otherwise destroyed or disposed of. Vehicles, except airplanes, are prorated to the even month depending on the date of disposal or move out. Please Call 540-665-5681 for specifics on the items that are proratable. Remember to let us know about any move so you are at least not taxed the next year.

Do not rely on other agencies or dealers to report the sale or movement of your property to the county Commissioner of the Revenue. It is the owner's responsibility to report such changes. Be certain to give your new address, if applicable, so that any refund, additional bill, or other matter will reach you at your new location. If no other taxes are owed and the change results in a reduction of tax, the Treasurer will mail any refund of $5.00 or more should the tax already be paid.

A vehicle sited in Frederick County, because it's driver is a student here, may be subject to Frederick County taxes and fees. Please contact the Commissioner's office for further information regarding the period of time the vehicle is here, the ownership, and the exact parking location of the vehicle. Local taxes and fees may apply even if the vehicle is owned and/or licensed in another jurisdiction or another state.

Pricing guides are used for almost all vehicles, boats, and airplanes. Such guides are used for classic age vehicles and for special engines, drive assemblies, and body styles. If personal property has experienced particular damage, it should be reported to Ellen Murphy, Commissioner of the Revenue with the needed documentation. If there are special circumstances and the item is not in a pricing guide, then a percentage of owner's cost is used. Such is the case for brand new vehicles that have not been printed yet in the January 1 editions of the pricing guides.

Business equipment, including machinery and tools, are priced at a percentage of the owner's original, capitalized and installed cost. Call 540-665-5681 or fax or email as detailed above if you need assistance.

Mobile homes are priced by size and style during each real estate reassessment year and do not change in value during that period of time. However, if destroyed, improved, or moved an adjustment is made upon notification of the Commissioner.

Starting in 1998, the state began paying part of personal property tax on personal use vehicles only. In 1998 the Personal Property Tax Relief Act (PPTRA), started by sending a check to each taxpayer who owned a qualifying vehicle. Such qualifications were that the vehicle be an automobile, pickup truck under 7501 pounds gross weight, a van, or a motorcycle with 50% or less business use and titled to a natural person. 100% relief is given on vehicles with $ 1,000 or less if qualified. A percentage is calculated each year for vehicles $1,001 to $ 20,000. No state payment is made toward any tax on a qualifying vehicle value over $20,000. Taxpayers are responsible for the percentage remaining on values up to $20,000 plus all tax on values over $20,000.