Personal Property Assessments

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APPRAISAL OF PERSONAL PROPERTY AND OTHER ASSESSMENTS


MOBILE, MANUFACTURED or MODULAR HOMES:

Mobile homes sold new on or after July 1, 1980, are subject to property taxation. Most mobile homes sold prior to July 1, 1980, are not taxed by the county, but are registered annually with the State Department of Housing and Community Development (HCD). A mobile home placed upon a permanent foundation is subject to property taxation regardless of the date first sold new. Mobile home owners subject to county property taxes.


BOATS and AIRPLANES:
Boats and airplanes are assessable for property tax purposes. They are assessed at market value in the county which the boat or airplane is habitually situated.


BUSINESS PERSONAL PROPERTY:
The owners of all businesses must file a property statement each year detailing costs of all supplies, equipment and fixtures at each location. This annual statement is required unless the property qualifies for a direct assessment. Business inventory is exempt from taxes.