As most of you are painfully aware, Charlotte County assesses personal property on a fiscal basis and we do not prorate. First half tax bills were due 12/5/13 and second half bills are due 6/5/14…So here’s my scenario… vehicle is titled in mom’s name and registered in Charlotte County as of 7/1/13. Vehicle is then given to son who titles and registers the vehicle in Fairfax County on 7/23/13 with a purchase date of 12/26/2011. Mom doesn’t think she should pay this bill due on 6/5/14 because son is being assessed in Fairfax County