This is in addition to the regular tax bill. Notices of the supplemental assessments are mailed out to property prior to the issuance of the tax bill. For further information, call 454-2002. Top of Page Business Personal Property Unlike real property, business personal property is reappraised annually. The owners of businesses must complete a property statement, when required, detailing costs of all supplies, equipment and fixtures at each location.
Business inventory is exempt from taxation.
For more information, call 454-2487. Top of Page Marine and Aircraft Boats and airplanes are taxable and are subject to annual appraisal. Their value is determined by reviewing the purchase price and the sales of comparable boats and airplanes. Information on their location and ownership is obtained from the Department of Motor Vehicles, the United States Coast Guard, the Federal Aviation Administration and on-site inspections. For more information, call 454-2462.