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| Business & Personal Property Division |
Office Hours Monday-Friday, 9:00AM - 4:00PM
The Mission of the Personal Property Division of the Assessor's Office is to efficiently produce a complete,
accurate, and timely personal property and business improvement assessment roll in compliance with legal mandates, and provide
services in a professional, timely, and helpful manner.
Personal property is any property other than real estate including airplanes, boats and property held for
business purposes such as supplies, furniture, machinery and equipment.
The Personal Property Division of the Assessor’s Office determines the value of personal property as it exists
at 12:01 A.M. on January 1 (tax lien date) of each year.
Forms:
Business Personal Property and Fixtures
- Unlike real property, business property is appraised annually. Business property owners must file a
property statement each year detailing the cost of all supplies, equipment, improvements and land owned at each location
within Marin County. In general, business property values are based on original cost, property classification and type of
business. However, other approaches to value such as income and market may be used when appropriate.
- Every entity receiving a Business Property Statement must complete and return the statement by the date
indicated.
- Any entity owning taxable personal property with a total cost of $100,000 or more within Marin County as
of January l must complete, sign and submit a Business Property Statement by April l of each year, whether or not the Assessor
mails a form to the business.
- If the statement is not received by the Assessor’s Office by the delinquency date (May 7), state law
requires that the Assessor’s staff estimate the value of all property and include a 10% penalty.
- The Business Property Statement must be signed by the assessee, a partner, a duly appointed fiduciary,
or an agent. When signed by an agent or employee other than a member of the bar, a certified public accountant, a public
accountant, enrolled agent, or a duly appointed fiduciary, the assessee’s written authorization of the agent or employee to
sign the statement on behalf of the assessee must be filed with the Assessor. The signature on the authorization must be an
original, not a fax or copy. In the case of a corporate assessee, the statement must be signed by an officer or by an
employee or agent whom the board of directors has designated in writing. A property statement that is not signed in accordance
with the foregoing instructions does not constitute a valid filing. The 10% penalty for failure to file is applicable to
unsigned property statements.
- The following should not be reported on the property statement:
Inventory
Application Software
Licensed motor vehicles
- Selected entities may be eligible to submit property information electronically, either by e-mail, on CD,
or online. More information regarding electronic filing may be obtained by calling (415) 473-7208.
- The Assessor may require selected entities to file the Business Property Statement prior to the statutory
delinquency date. Certified mail or certificate of mailing will notify these selected entities.
- Except for the "CERTIFICATION" section, the taxpayer may furnish attachments in lieu of entering the
information on the property statement. However, such attachments must contain all the information requested by the statement
and must be in a format acceptable to the Assessor. The original property statement must be returned and must contain
appropriate references to the attachments and must be properly signed.
- State law requires that at least once each four (4) years the Assessor’s Office audit the books and
records of entities with combined personal property and fixture values of $400,000 or more. Other entities are audited on a
random basis or when requested by the taxpayer.
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Boats and Aircraft
- Boats and aircraft are taxable and subject to annual appraisal. Their value is determined by reviewing the
purchase price and the sale of comparable boats and airplanes. Both boats and airplanes are assessed where habitually situated.
Information on boat and aircraft location and ownership is obtained from the Department of Motor Vehicles, the Federal Aviation
Administration, The U.S. Coast Guard, referrals from other counties and on-site inspections.
- Boats used exclusively for commercial fishing, research or as a party boat may qualify for partial exemption.
More information may be obtained by calling (415) 473-7202.
- Aircraft of historical significance and meeting certain requirements may qualify for exemption. More information
may be obtained by calling (415) 473-7203.
Contact Information
Office Location and Mail Address: 3501 Civic Center Drive, room 208, San Rafael, California 94903
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Business Division |
(415) 473-7208 |
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Marine Division |
(415) 473-7202 |
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Aircraft Division |
(415) 473-7203 |
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FAX |
(415) 473-2730 |
E-mail - Personal Property Division
Important Dates
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January 1 |
Lien date |
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January 1 |
First day to file affidavit for commercial fishing exemption and historical aircraft exemption |
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February 1 |
Second installment of secured taxes due and payable |
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February 15 |
Last day to timely file affidavit for commercial fishing exemption and historical aircraft exemption |
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April 1 |
Due date for personal property, vessel and aircraft statements |
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April 10 |
Second installment of secured taxes is delinquent if unpaid after 5:00 p.m. |
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May 7 |
Last day to file a property statement without a penalty |
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July 2 |
First day to file application for assessment reduction |
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August 31 |
Regular roll unsecured tax bills due |
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November 1 |
First installment of secured taxes due and payable |
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November 30 |
Last day to file application for assessment reduction |
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December 10 |
First installment of secured taxes is delinquent if unpaid after 5:00 p.m. |
Important Links
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