Personal Property

Please note that the tangible personal property tax has been phased out for general business filers. No annual or new taxpayer returns, either form 920 or 945, are required to be filed for tax years 2009 and thereafter. This is a result of the listing percentage being reduced to zero.

The exceptions to the phase-out, who continue to be subject to the tax, are telephone and inter-exchange telecommunications companies, or entities leasing property to telephone and inter-exchange telecommunications companies.

General Information (PDF)