Personal property taxes
Effective January 1, 2016, Montgomery County began the prorating of personal property taxes. Personal property taxes are assessed by the Commissioner of the Revenue. If you have any questions regarding your assessment, please contact the Commissioner of the Revenue at (540) 382-5710.
Tax rates are set annually by the Montgomery County Board of Supervisors.
Payments must be postmarked by the due date. Personal property taxes without any changes as of January 1 of each year must be postmarked by the due date of December 5. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is moved to the next business day.
Personal Property Tax Search
Payment of personal property taxes is made to the Treasurer. Make checks payable to: Montgomery County Treasurer
Tax rates per $100 assessed value for 2021 are as follows:
- Personal property - $2.55
- Real estate and mobile homes - $0.89
- Motor vehicle - $2.55
- Business furniture & fixtures - $2.55
- Computer equipment (for businesses) - $2.55
- Merchants capital - $3.05
- Machine & tool - $1.82
- Aircraft - $1.23
- Heavy equipment - $2.55