input: [PERSONAL PROPERTY FAQs] What is proration? [1] 
output: The City of Lynchburg is one of several localities in Virginia with the authority to collect personal property taxes on a pro-rated basis. In general terms, a vehicle's tax will be prorated on a monthly basis based on the number of months it has a situs in the City of Lynchburg or is owned by the taxpayer. Mobile homes, airplanes, and business equipment are not prorated.