[Robinpterp]

Same in Virginia. We are MD residents and our vehicles are all titled and tagged in MD. We put our camper on a seasonal site in VA from April 1 to November 30. The same January 1st rule applies there. As long as we are out of the campground before December 31, and don't return until the season opens again, we don't get hit with the VA personal property tax. The two winters we did leave our camper on the site, we had to pay tax to both the county and town where the campground is located.

Lucky for us, there is an RV dealer just across the MD line that offers winter storage, so now we have them pick it up in early December and bring it back in late March.