Business Personal Property

What is Personal Property?

Tangible property owned, claimed, possessed or controlled in the conduct of a profession, trade or business may be subject to property taxes.

In general, Business Personal Property is all property owned or leased by a business except:

Real Property (land, buildings and other improvements), and
Business Inventory (items held for sale)

Business Personal Property includes, but is not limited to:

Machinery
Equipment
Furniture
Fax Machines
Photocopiers

Computers
Telephones
Desks & Chairs
Bookcases
Supplies

Business Personal Property is valued annually as of January 1.

	Online Business Property Filing
	Business Property Factor Schedules