Personal Property Declaration Schedules have been mailed to every person, business or company known to own, possess or control taxable personal property in the county. Non-receipt of a declaration schedule does not excuse taxpayers from declaring taxable personal property to the assessor.

People who have not received a declaration schedule and own personal property with a value greater than $7,300 should call 382-6231.

All personal property with a total actual value in excess of $7,300 (per owner, per county) is taxable unless specifically exempt by law.

Taxable personal property includes:

All residential household furnishings used to produce income.

Equipment, furniture and machinery used by commercial, industrial and natural-resource operations.

Property used in an agri-business that does not qualify as agricultural pursuant to state statutes.

Expensed assets with a life greater than one year.

Fully depreciated assets still in use.

Personal property in storage that is subject to Internal Revenue Service depreciation.

Leasehold improvements.

Equipment that is licensed as a motor vehicle (SMM plate or Z-Tab) is not reported on the Personal Property Declaration Schedule.

Completed declaration schedules are due April 15. People may extend the deadline if, prior to April 15, the assessor receives a written request for an extension along with $20 for a 10-day extension, or $40 for a 20-day extension.

People who do not meet the April 15 deadline and do not request an extension will be penalized in the amount of $50 or 15 percent of the taxes due (whichever is less), and it will be applied to their account.

For people who fail to file a declaration schedule, the assessor will establish a taxable value based on the “best information available.” In addition, the assessor will add a penalty of up to 25 percent of assessed value for any omitted property that is subsequently discovered.