Frederick County levies a personal property tax on automobiles, trucks, motorcycles, trailers, motor homes, campers, mobile homes, boats or watercraft, airplanes or aircraft, and business personal property. A vehicle is subject to tax if it is normally garaged or parked in the County, even if registered in another State. Personal property taxes in Frederick County are assessed by the Commissioner of the Revenue and collected by the Treasurer.

The 2023 Personal Property rate is $4.23/100 for personal vehicles and $4.86/100 for business equipment.  The PPTRA rate for 2023 is 31.5% on the first $20,000 of assessed value for qualifying vehicles.  The 2023 Personal Property tax due dates are June 5, 2023 and December 5, 2023.