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Personal Property

Personal Property includes boats and motors, tractors, farm equipment, and machinery. If you own a business, furniture, fixtures, equipment, inventory, and supplies are considered personal property. Ownership of personal property is established January 1 of each year. A property tax return must be filed with the Tax Assessor's Office annually, prior to April 1. Tax returns are mailed out in January. You are required to send in a tax return each year you are in business. It must be established that you are no longer in business in order to discontinue tax generation. If a tax return is not filed, state established values are assessed on the property, and tax payment is expected. After you receive your personal property assessment, there is a period of 45 days in which you have the right to appeal.

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