Virginia personal property tax is
assessed by the Commissioner of Revenue. Any assessment questions should be
directed to the Commissioner of Revenue at (540) 382-5710. Payment of personal
property taxes is made to the Treasurer. Montgomery County does not pro-rate
personal property taxes. Personal Property is assessed based on ownership and
garage jurisdiction as of January 1 of each year. Personal Property tax rates
are set annually by the Montgomery County Board of Supervisors.
