Back to Main Page
Back to The Commissioner of the Revenue
 | Business Personal Property |  |
Every individual and/or corporation operating a business in Caroline County and who owns or leases equipment within the county pursuant to State and Local Law, shall file a Tangible Personal Property Return with the Commissioner of the Revenue by February 1 of each year. The required filing includes the listing of equipment or property owned on January 1, dates of purchase and the purchase price.
Caroline County is not a prorating county; therefore, the tax is based on all business equipment located in the county on January 1.
Business vehicles do not qualify for the Personal Property Tax Relief Act. Personal vehicles used more than 50% in the operation of a business are defined as business vehicles.
There are three categories of business personal property in Caroline County. They are regular business equipment, machinery and tools, and motor carrier. Your business activity determines the category applied to your business equipment.
The Caroline County Board of Supervisors sets all tax rates.
For assistance with business personal property or filing forms contact:
