Personal Property taxes are assessed on personal property owned as of January 1st. Types of personal property assessed includes:
Business machinery and equipment
If personal property is sold after January 1st, the taxpayer is still responsible for the taxes in most cases. You will need to contact the appraiser's office about any proration of taxes and to insure the property is removed from the tax roll for the next year.
Taxpayers have the option of paying personal property taxes in two halves. The first half is due by December 20th and the second half is due by May 10th. If the first half personal property taxes are not paid by December 20th then the taxes become due in full.
Taxes must be received in our office or postmarked by December 20th and May 10th to avoid interest. NO SECOND HALF NOTICES ARE SENT.
Any taxpayer with delinquent personal property taxes will not be able to tag, title or renew any motor vehicles.
Forms of payment accepted are cash, check, or credit card. If paying by credit card there is a convenience fee associated with the payment based on the amount being charged.
Delinquent Personal Property Taxes
Personal Property taxes become due in full if the first half is not paid by December 20th. Interest accrues daily on the full amount until paid. Delinquent tax notices for unpaid 1st half taxes are mailed out in February and a treasurer fee is assessed to the outstanding taxes and accrued interest. If the taxes are not paid within 14 days of receipt of the notice then Sheriff Warrants are issued.
Delinquent tax notices for unpaid 2nd half taxes are mailed out in July and a treasurer fee is assessed to the outstanding taxes and accrued interest. If the taxes are not paid within 14 days of receipt of the notice then Sheriff Warrants are issued. Delinquent Tax listings are printed in the newspaper the first Tuesday in October. Once the delinquent taxes are listed in the newspaper a publication fee is due in addition to the outstanding taxes, treasurer fee, and accrued interest.
All unpaid personal property tax warrants are turned over to the District Court on October 1st and a court fee becomes due in addition to the outstanding taxes, treasurer fee, publication fee, and accrued interest.