Personal Property Tax

Personal Property Tax

What is personal property tax?

Most people are aware that property tax applies to real property. Personal property is also subject to property tax when used in a business activity. Personal property includes machinery, equipment, furniture and supplies. The tax rate for real and personal property is the same.

How do I report and pay personal property tax?

Every person who uses personal property in a business or has taxable personal property must complete a Personal Property Tax listing form by April 30 each year.

The form must list the taxable personal property located in the county as of noon on January 1. The list must include the acquisition cost and year acquired. The assessor uses the form to value personal property for taxes due the following year.

County assessors and treasurers levy and collect the property tax. The county assessor mails personal property listing forms in January of each year to persons who have previously listed personal property. If you do not receive a form, or have questions regarding real and/or personal property taxes, please contact your local county treasurer’s office. The number is listed in the county government section of the telephone directory.


This article is an excerpt from the Handbook for Excellent Restaurant Operations (HERO), published by the Washington Hospitality Association.  Want a hard copy of the whole manual?  It’s one of the many benefits of becoming a member!  Find out more about joining the Washington Hospitality Association here.

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