Deadline for Farm and Business Personal Property Tax Forms: April 30

By Stan Matthews
San Juan County Website and Communications Program Manager

The Personal Property Tax filing deadline for San Juan County businesses and farmers is approaching.

Farmers and business owners are required to file forms listing their 2012 taxable personal property with the County Assessor’s Office by April 30. Additionally, farmers must file a farm machinery and equipment exemption form by the end of April or lose the exemption for the year.

The Personal property tax is based on the appraised value of items used in a business or farm and levied at the same rate as the real estate property tax.

Items subject to the tax, and required to be listed on the Assessor’s Personal Property Form; include machinery, equipment, furniture, fixtures and supplies. Most licensed road vehicles are not included, but the tax does cover “farm exempt” vehicles and vehicles not normally used for daily travel on the roads such as forklifts and vehicles with heavy equipment like booms or cranes.

The listing form filed with the Assessor’s office, must include all taxable property located in San Juan County as of January 1, 2012 and the cost and acquisition date for each item.

Personal Property Listing Forms and the Farm Machinery Exemption Form, are available online through the assessor’s personal property tax page: https://sanjuanco.com/assessor/personalproperty.aspx,  or may be requested by email or picked up at the San Juan County Assessor’s Office in Friday Harbor.

Late filing penalty: Five percent of the tax due per month, up to a maximum of 25%.

Additional information is available by contacting the Assessor’s Office at assessor@sanjuanco.com or 360-378-2172.