Real Estate and Personal Property Tax

Personal Property Tax

Personal property is property owned by an individual or business which is not affixed to or associated with the land. Basically, personal property is everything except real property. Personal property for a business would include equipment, office furniture and equipment, cars/trucks purchased and used by the business, and, basically, everything that isn’t “nailed down.”

In other words, personal property is movable, while real property is not.

Real Estate Property Tax

The real estate tax is assessed on permanent, nonmovable property, such as land and buildings.

Schedule

Tax bills are due quarterly. They are due on the 1st of August, the 1st of November, the 1st of February and the first of May. The bills are mailed out at least 1 month before they are due.

The first two quarterly bills are preliminary based on last year’s bills. The last two quarterly bills are based on your approved tax rate and values for the current fiscal year. Any shortage or extra on the 1st two bills is made up on the last two.

Bills are due in the Treasurer’s Office by the due date. Postmark date is not accepted. Past due balances have an interest rate of 14%.

Abatement Applications are due by the due date of the 1st actual bill (Feb. 1st) and are available at the Assessor’s Office.

Exemption Applications are due 3 months after issuance of the bill. Contact the Assessor’s Office for more info. (508) 785-0032 ext. 241