When you purchase personal property (automobiles, trucks, motorcycles, etc.) or move into Frederick County, you, the taxpayer, must file or "report" the personal property to the Commissioner of the Revenue within 60 days of your purchase or move-in date.
Residents within the corporate limits of the Towns of Middletown and Stephens City are not only required to report newly-purchased or moved-in property within 60 days to the County Commissioner, but are also required to purchase decals from the Town.
Please also notify the Commissioner's office when you sell, trade in, or otherwise dispose of a vehicle so that we can adjust your account record accordingly.
Airplanes and mobile homes are required to be reported or filed by the taxpayer within 30 days of purchase or move-in.
A personal property tax return for airplanes and mobile homes must be filed annually per the Code of Virginia.
Business Personal Property
All business personal property (e.g., computers, hand-held tools, chairs, phones, bookshelves, forklifts, ladders, hair dryers, etc.) must be reported annually per the Code of Virginia.
The taxpayer is the responsible party and the one that will be required to pay any penalty. Do not rely on others (dealership, DMV etc.) to report your personal property. A 10% penalty of the tax is assessed for any non-filing or late filing by the taxpayer of personal property.
DMV Contact
You must contact VA DMV (804-497-7100) to report when any registered personal property items are sold, junked, traded, or otherwise disposed of (giving DMV your "Disposal Date"). The Commissioner's office records must match DMV records.
You must contact VA DMV (804-497-7100) to report when items move out/leave the County (giving DMV your "Move Date"). The Commissioner's office records must match DMV records.
In addition, if moving to another VA locality, you must contact that locality's jurisdictional government to register. If moving to another State, you must also contact that State's DMV to register. DMVs throughout the United States DO NOT communicate with each other.
