personal property

Personal Property is assessed as of January 1st of each year by the Commissioner of the Revenue

The following types of Personal Property are taxed:

  • Personal Vehicles
  • Business Vehicles
  • Motor Homes
  • Motorcycles
  • Trailers
  • Campers
  • Boats
  • Airplanes
  • Mobile Homes
  • Machinery & Tools
  • Business Personal Property
  • Merchants’ Capital


If applicable, a business personal property return must be filed by May 15.