- Business tangible personal property ("business equipment") must be filed annually even if there has been no change since the previous year (Form 762B). This list represents the tangible personal property owned on January 1 of each year. The deadline for filing is March 1. If filed online, the following year the list will automatically appear as previously submitted for review and change or confirmation, then resubmission. Bills are sent two times a year with payment due June 5 and Dec 5.
- The County Treasurer accepts these payments. Visit the Treasurer's webpage.
- Frederick County can stop your DMV registration renewals. To have it released, all accounts must be paid current.
- The Personal Property Tax Relief Act of 1998 provides tax relief for any passenger car, motorcycle, or pickup or panel truck having a registered gross weight of less than 7,501 pounds. The vehicle must be owned or leased by an individual and NOT used for business purposes. A vehicle would be considered to be used for business purposes if:
-More than 50% of the mileage for the year is used as a business expense for Federal Income Tax purposes or reimbursed by an employer.
-More than 50% of the depreciation associated with the vehicle is deducted as a business expense for Federal Income Tax,
-The Cost of the vehicle is expensed pursuant to Sections 179 of the IRS Code.
-The vehicle is leased by an individual and the leasing company pays the tax without reimbursement from the individual.
-Vehicles qualified for tax relief are noted on your tax bill and show a reduction for the portion of the tax applied to each vehicle. For qualified vehicles, your tax bill is reduced by the applicable tax relief percent for the tax year on the first $ 20,000 of value. If your qualifying vehicles' assessed value is $ 1,000 or less, your tax has been eliminated.
You are required to certify annually to the County of Frederick that your vehicle remains qualified to receive car tax relief. Therefore, it is important that you review the information sent to you by your locality to be sure that your vehicles are properly qualified. This information may be included on items such as personal property returns, decal applications or tax bills. If your vehicle is improperly qualified or you are uncertain whether your vehicle would be eligible for car tax relief because it is used part of the time for business purposes, contact the Commissioner of the Revenue at (540)665-5681. When you pay your taxes on qualified vehicles, you are certifying to County of Frederick that your vehicle has been qualified correctly.
- Failure to receive your bills does not change the due date or exempt you from penalties and interest. If you do not receive your bills, please call our office to verify your address or you can look the bills up online
- The current tax rate is $4.86 per $100 of assessed value. To compute the tax on a $7,500 item, divide this value by 100 and multiply by the tax rate:
$7,500/100 x $4.86 = $364.50
- Personal property is filed with the Commissioner of the Revenue's office.
Click to file
Anyone who moves, changes an address, or buys or sells a vehicle must file a personal property proration form. Failure to file may result in a penalty. Owners of airplanes, mobile homes, business equipment, and machinery and tools must file annually
FIRE AND RESCUE
$2.25 MOBILE HOMES
$4.86 MACHINERY AND TOOLS
$2.00 CONTRACT CARRIER
$2.00All rates are per $100.00 of assessed value
- Yes- on motor vehicles, trailers, and mobile homes only.
- Frederick County levies this tax on automobiles, trucks, motor homes, motorcycles, trailers, campers, boats, outboard motors, airplanes, and business personal property.