Personal property generally includes tangible items that are not firmly attached to land or buildings and are not specially designed for or of such a size and bulk to be considered part of the real estate. This includes merchandise, furnishings and effects, machinery, tools, animals and equipment. Such personal property will be taxable unless a specific exemption provision applies. Household furnishings are exempt.
An abatement application must be filed with the Board of Assessors on or before the due date of the actual bill for the fiscal year. Actual bills are those issued after values have been approved and the tax rate has been set. The due date is typically February 1.