For purposes of property taxation, personal property is divided into these categories:

1. Tangible Personal Property - All goods, chattels, and other articles of value capable of manual possession whose chief value is intrinsic to the article itself. "Inventory" and "Household Goods" are expressly excluded from this definition.
2. Household Goods - Apparel, furniture, appliances, and other items usually found in the home and used for the comfort of the owner and family. Household goods are exempt from property taxation.
3. Inventory - Items of inventory are exempt from property taxation. Inventory generally means goods, wares, and merchandise held by a business for sale.

Some items of personal property are not taxable, for example, licensed motor vehicles, boats, airplanes, trailers, trailer coaches, and certain mobile homes as defined by law.

Taxable items are assessed at just value based on an annual return that must be filed by April 1 with the county property appraiser.  Click here for the Tangible Personal Propert Tax form. The year of purchase, original cost, and the taxpayer's estimate of just value are required on the return. Valuation tables are applied to the costs reported on the Tangible Personal Property Return to arrive at fair market value. The property appraiser has the duty to discover omissions and to place value upon personal property. For detailed instructions on filling out and filing a Personal Property Return  click here. To view a properly filled form  click here.

The amount of tax due is calculated by multiplying the value of the property by the tax rate set by the taxing authorities. The tax bill is mailed to the taxpayer, usually by November.

The payment must be made to the tax collector by April 1 of the following year. There are specific discounts allowed for early payment and penalties for delinquency, failure to file, and for omitted property.

Personal Property Division

Responsible for the assessment of all personal property in the County. Personal Property is defined as the readily moveable tangible assets of a business or corporation.

Personal property returns are analyzed, compared and verified against field evaluations and guidelines furnished by the State Department of Revenue.

Field evaluators annually contact commercial enterprises in the county to establish the valuation of furniture, fixtures and equipment.

Important dates: 

1. April 1st - Deadline for filing tangible personal property return(DR-405). Click here for Extension Requirements.
2. 3rd Week of August - Notice of Proposed Property Taxes mailed.