In addition to real estate, all personal property is also taxable. There are several exceptions to this general rule. The most important is the exemption for personal property in a primary residence. There are also numerous exemptions applying to various types of businesses.
Each business is required to file a list, called a FORM OF LIST, with the Board of Assessors by March 1 of each year. This list is the basis for the personal property tax assessed to the business. Personal Property is assessed at the same rate as Commercial and Industrial Property.
Please submit FORM OF LIST in duplicate by March 1
To obtain a FORM OF LIST (State Tax Form 2) click one of the links below.
Click here and type Business Form of List in search box on top right of page and choose State Tax Form 2, which should be the first choice.