Frederick County prorates taxes for certain qualifying personal property.
Proration allows taxation for the number of months certain qualifying personal property is actually 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.
Vehicles (except airplanes) are prorated to the month depending on the date of disposal or move out.
Proration does not affect 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.
For personal property moved out, you may owe for the entire year but it would not be taxed in a subsequent year unless it is returned to situs here.
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.