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 County bills personal property taxes in halves, with first half taxes being due by June 5th and second half due by December 5th. The current rate for personal property tax is $4.86 per $100 of assessed value.