Taxable Personal Property Items
Personal property items taxable to individuals include:
- motor vehicles
- boat trailers
- utility trailers
- mobile homes
Personal Property Items Taxable to Businesses
Personal property items taxable to a business include:
- furniture and fixtures
- machinery and tools
- other tangible personal property used in the business
Campbell County does not prorate personal property taxes. Residents are assessed for an entire year on personal property owned and having a Campbell County situs on January 1. Personal property acquired after January 1 is not assessed until the following year.
Comprehensive Mass Appraisal
Campbell County performs a comprehensive mass appraisal of real property every four years. New construction is appraised every year. Campbell County offers a Land Use Program and real estate Tax Relief for the Elderly and Disabled which are administered by the office of the Commissioner of the Revenue.
Tax Due Date
Real estate and personal property taxes are billed twice a year, with the first payment due June 5, and the second December 5.