Personal Property Assessments

Property Types

Personal property assessments are for personal items, including business property, trade fixtures, watercraft, and aircraft, which are appraised annually.

Business Personal Property

Business property is taxable and is appraised annually. The owners of all businesses with business assets over $100,000 must file a property statement on or before April 1 of each year detailing the costs of all supplies, equipment, and improvements. Businesses with less than $100,000 in assets must file at the request of the assessor.

Watercraft & Aircraft

Watercraft and aircraft are taxable and appraised annually to the owner as of the lien date. The value is determined by reviewing the purchase price and sales of comparable watercraft and aircraft. Location and ownership information is obtained from the Department of Motor Vehicles, the Federal Aviation Administration, and on-site inspections.

For More Information

If you have any questions or need more information, please call the Assessor's Office at (530) 283-6380.