Taxpayers who have vehicles located in Caroline County on January 1 must file with the Commissioner of the Revenue by February 1. Taxpayers having tangible personal property employed in a trade, business, or profession (Furniture, fixtures, machinery and tools) located in Caroline County on January 1 must file an itemized list of the personal property and/or equipment giving the date of acquisition and the original purchase price by February 1.
Taxpayers must also file a tax return by February 1 for mobile homes, campers, boats, outboard motors, farm machinery and aircraft. Property subject to proration must be filed with the Commissioner of the Revenue within 30 days of the purchase or move-in date to Caroline County.
For more information, visit the Commissioner of the Revenue page.