When are business-related personal property tax returns due?
Returns must be filed by April 30 of each year. Currently, there are no provisions in the law to allow for an extension of filing returns. As with other forms of personal property (except motor vehicles), taxes are levied in arrears. If you owned the property on December 31 of the tax year, you are responsible for the taxes for that entire year. If you purchase personal property on or after January 1, you will not have to pay county taxes on it until January of the following year.
