The due date for the business tangible personal property tax return is March 1.
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Business tangible personal property is any furniture, fixtures, tools, or equipment that is used or available for use in a business. It includes fixed assets, but does not include supplies (such as pens and paper) or real estate. For a more detailed list of applicable assets, see Sections One and Two of the BPP return form.
Yes, but your request must come in writing and be faxed or postmarked by March 1. An extension will be granted for no longer than 60 days.
The current tax rate is $3.60 per $100 of assessed value (that is, 3.6% of the value). The rate is set each year by the board of supervisors.
You must notify our office in writing that you went out of business. If your BPP is on commercial property and is still available for use in business after you went out of business, you are responsible to continue to report it until it is removed or made unavailable for use in the business . Note that BPP is not pro-rated.
Report the item on the form and use a 90% assessment factor. Include a note on the "Total" line that these assets are included there.
You must still report any tangible equipment that is used or available for use in your business.
You must write "None" on the return and still send it in, along with an explanation of owning no equipment.
Yes, for certain computer equipment and peripherals, as described in Section Two of the return.
Note: "Computerized" equipment is not the same as a computer or peripheral and would usually be reported along with all other equipment (in Section One), not with computer equipment in Section Two.
Attach the following: