Business Personal Property Taxes
Download the business personal property tax form.
The Commissioner of the Revenue is responsible for the assessment of personal property
owned by businesses. Business tangible personal property includes, but is not limited to,
office equipment, office furniture and fixtures, programmable computer equipment,
heavy equipment, trucks, tractors, trailers, merchants capital and machinery and tools.
Business personal property is assessed on a declining scale based on the cost and
year of acquisition. A list of all office equipment, furniture and fixtures and
programmable computer equipment is required to be attached to the return.
The attachment must show date of acquisition and cost.
Tractors and semi-trailers that carry apportioned plates and are for hire must
file a report showing interstate miles traveled in each state. Additional
information on the assessment of these vehicles may be obtained by contacting the
Commissioner's office.
A business personal property return must be
filed annually by May 1 for all business tangible personal property owned as of January 1.
Tax tickets are due and payable by December 5. Please direct any questions about
assessment to the Commissioner's office. Contact the Treasurer's office
for questions about billing.
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