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Tulare County - California

Office of the Assessor/Clerk-Recorder

Business Personal Property

Business and personal property comprise any property other than real estate, including airplanes and boats, as well as property held for business purposes, such as supplies, furniture, machinery and equipment.

What we do:

This department is responsible for locating, valuing and enrolling all taxable business personal property including property (owned and leased) such as computers, supplies, furniture, machinery and equipment as well as mobile homes, airplanes and boats. The department is required to audit a significant number of businesses once every 4 years.

The division also manages any assessment appeal involving personal property. The Mission of the Business Division of the Assessor's Office is to efficiently produce a complete, accurate, and timely personal property and business improvement assessment roll in compliance with legal mandates, and provide services in a professional, timely, and helpful manner.

Personal property is any property other than real estate including airplanes, boats and property held for business purposes such as supplies, furniture, machinery and equipment, fixtures and improvements.

The Business Property Division of the Assessor’s Office determines the value of personal property as it exists at 12:01 A.M. on January 1 (tax lien date) of each year.

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