Business Personal Property

Appraisal


Unlike real property, business personal property is appraised annually at current market value. The tax rate is the same as that of the real property at the same location.

Exemptions


Business inventory and licensed vehicles are exempt from taxation.

Statements


All businesses must file a property statement annually that lists the costs of supplies, equipment, and fixtures at each business location as of the lien date.

If you do not receive a statement by March 1, please contact the Assessor's office at (209) 385-7631 between 8:00 am and 5:00 pm.

Business Closed


If you closed your business or sold your equipment or trade fixtures, please contact the Assessor's Office at (209) 385-7631 between 8:00 am and 5:00 pm.

Information on this property should include the disposal date, method of disposal (transfer, scrapped, abandoned, sold, etc) and names and addresses of purchasers when items are either sold or transferred.

Personal Property and Trade Fixtures are valued annually on the January 1st lien date. The owner on January 1st is responsible for the property taxes for the upcoming tax roll.