Tangible Personal Property Tangible personal property includes: furniture, fixtures, machinery, tools, and any other equipment used in a business or to earn an income. Tangible personal property returns are mailed January 1 of each year. The return forms must be postmarked no later than April 1 to avoid penalties. The penalties are 5% for each month or part thereof that they are received late up to a maximum of a 25% penalty. Extensions may be granted up to May 15. The extension requests must be received by April 1, and must state the reason for the request. The parcel number, business name, and location of the business is required.
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