Personal property tax

Personal property tax is due on most property used in conducting business. Personal property includes all assets and supplies used by the business, but it does not include inventory held for sale.

Examples of items that are subject to personal property tax include chairs, computers, tattoo tools, and piercing tools.

You do not pay personal property tax on the excise tax return. This tax is administered by your county assessor. Please see our Personal Property Tax Brochure for more information.