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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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