Important!

Disaster Relief: Revenue will work with businesses that cannot file or pay their taxes on time due to recent wildfire damage or other natural disasters. Learn more about disaster relief.

Ayuda por desastres: El Departamento de Ingresos trabajará con las empresas que no puedan presentar o pagar sus impuestos a tiempo debido a los daños causados por incendios forestales u otros desastres naturales. Conozca más sobre la ayuda en caso de desastre.

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  5. Personal Property Tax

Personal property tax

Everyone who uses personal property in a business must complete a personal property tax listing form. This listing must be filed with your county assessor’s office by April 30 of each year. Examples of personal property used in conducting business include, but are not limited to:

  • Machinery and equipment.
  • Computer hardware and software.
  • Furniture and fixtures.
  • Supplies.

Commercial vessel tax

Vessels used exclusively for commercial fishing activities are subject to the Commercial Vessel Tax, which is a personal property tax. You must list your vessel with the Department of Revenue by filling out and submitting a Commercial Vessel Tax Personal Property Listing Application.

For more information, please see our Personal Property Tax brochure, our How my business property is valued web page, and our publication on the Commercial Vessel Tax.