
If you own rubber-tired equipment that requires a permit to be moved or operated on public streets or highways, it is subject to property tax in the county where it is located on the January 1 lien date. However, you may deduct from the property tax the amount of any vehicle license fee paid on the equipment, provided the fee is paid before the lien date for the applicable calendar year.
Please click below to download the form:
Tulare County Assessor
221 S. Mooney Blvd, Rm 102E
Visalia, CA 93291
(559) 636-5100