Tangible Personal Property

Tangible Personal Property

Tangible Personal Property includes any equipment, furniture, fixtures, tools, signs, machinery or supplies used in a business or for a commercial purpose, other than inventory, real estate and most licensed vehicles.

Exceptions to the licensed vehicle category that are taxable include equipment mounted on licensed vehicles or vehicles that have a primary use as a tool rather than as a hauling device. Examples include items such as rubber-tired cranes, tree spades, cooking and cooling equipment on ice cream trucks and snack wagons, well drilling equipment, and carpet cleaning equipment. Furnishings and appliances (stoves and dishwashers including built-ins, drapes, blinds, ceiling fans, window air conditioners, etc.) in a rental property, owned by the real property owner are also subject to the tangible personal property assessment. Tenant owned items are not assessed to the real property owner.

To submit online Tax Returns, Request to Extend Deadline and Declaration of Closed of Business follow the links below.


JANUARY 1: Date of assessment – Personal property returns mailed.
APRIL 1: Filing deadline for personal property returns to avoid penalties. As well as, the deadline to request an extension of tile a Tangible Personal Property tax return.
AUGUST: Notices of proposed property tax mailed.
SEPTEMBER: Deadline to file Value Adjustment Board petition.
NOVEMBER: Tax bills sent by Tax Collector.

Questions & Answers