Business personal property compliance
If your business owns equipment, furniture, or fixtures, 37 states tax it — and require you to file an annual rendition. Miss it and the assessor estimates your value (high) and adds a penalty. Find your state's status and deadline, get reminders, and file it right.
Alabama
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Alaska
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Arizona
Taxes BPP — small-business exemptionRendition deadline: April 1
Form 82520 — Business Personal Property Statement
Property of a 100% service-connected disabled veteran is fully exempt — SB1749 removed the prior value cap.
Arkansas
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
California
Taxes BPP — rendition requiredRendition deadline: April 1 (delinquent after May 7)
Form 571-L — Business Property Statement
Colorado
Taxes BPP — small-business exemptionRendition deadline: Varies by county — confirm with your assessor
A small-business / de-minimis exemption may apply — file if above your state's threshold.
Connecticut
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Delaware
No BPP tax — no filingNo annual business personal property rendition required in this state.
District of Columbia
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Florida
Taxes BPP — small-business exemptionRendition deadline: April 1
Form DR-405 — Tangible Personal Property Return
$25,000 TPP exemption after the first return
Georgia
Taxes BPP — small-business exemptionRendition deadline: April 1
Form PT-50P — Business Personal Property Return
A small-business / de-minimis exemption may apply — file if above your state's threshold.
Hawaii
No BPP tax — no filingNo annual business personal property rendition required in this state.
Idaho
Taxes BPP — small-business exemptionRendition deadline: Varies by county — confirm with your assessor
A small-business / de-minimis exemption may apply — file if above your state's threshold.
Illinois
No BPP tax — no filingNo annual business personal property rendition required in this state.
Indiana
Taxes BPP — small-business exemptionRendition deadline: Varies by county — confirm with your assessor
A small-business / de-minimis exemption may apply — file if above your state's threshold.
Iowa
No BPP tax — no filingNo annual business personal property rendition required in this state.
Kansas
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Kentucky
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Louisiana
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Maine
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Maryland
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Massachusetts
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Michigan
Taxes BPP — small-business exemptionRendition deadline: Varies by county — confirm with your assessor
A small-business / de-minimis exemption may apply — file if above your state's threshold.
Minnesota
No BPP tax — no filingNo annual business personal property rendition required in this state.
Mississippi
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Missouri
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Montana
Taxes BPP — small-business exemptionRendition deadline: Varies by county — confirm with your assessor
A small-business / de-minimis exemption may apply — file if above your state's threshold.
Nebraska
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Nevada
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
New Hampshire
No BPP tax — no filingNo annual business personal property rendition required in this state.
New Jersey
No BPP tax — no filingNo annual business personal property rendition required in this state.
New Mexico
No BPP tax — no filingNo annual business personal property rendition required in this state.
New York
No BPP tax — no filingNo annual business personal property rendition required in this state.
North Carolina
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
North Dakota
No BPP tax — no filingNo annual business personal property rendition required in this state.
Ohio
No BPP tax — no filingNo annual business personal property rendition required in this state.
Oklahoma
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Oregon
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Pennsylvania
No BPP tax — no filingNo annual business personal property rendition required in this state.
Rhode Island
Taxes BPP — small-business exemptionRendition deadline: Varies by county — confirm with your assessor
A small-business / de-minimis exemption may apply — file if above your state's threshold.
South Carolina
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
South Dakota
No BPP tax — no filingNo annual business personal property rendition required in this state.
Tennessee
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Texas
Taxes BPP — rendition requiredRendition deadline: April 15
Form 50-144 — Business Personal Property Rendition
Utah
Taxes BPP — small-business exemptionRendition deadline: Varies by county — confirm with your assessor
A small-business / de-minimis exemption may apply — file if above your state's threshold.
Vermont
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Virginia
Taxes BPP — rendition requiredRendition deadline: Varies by locality (May 1 in many)
Local business tangible personal property return
Washington
Taxes BPP — rendition requiredRendition deadline: April 30
Personal Property Listing
West Virginia
Taxes BPP — rendition requiredRendition deadline: Varies by county — confirm with your assessor
Wisconsin
No BPP tax — no filingNo annual business personal property rendition required in this state.
Wyoming
Taxes BPP — small-business exemptionRendition deadline: Varies by county — confirm with your assessor
The 2026 increase means most very small businesses no longer owe BPP tax, but the filing itself may still be required — confirm with your county assessor.
Rendition deadlines and exemption thresholds are set by each state and often administered at the county level — always confirm your exact date and form with your local assessor via the finder. Classification of which states tax BPP is based on Tax Foundation data (2024) and reviewed July 2026. This is general information, not tax advice.