Due to the COVID-19 emergency, Business Personal Property forms will be accepted without a late-filing penalty through May 31, 2020. Click here to view the press release.
Online filing is available each year from late-January through the last business day in August on our BPP Portal. The BPP Portal is now closed. It will reopen for the new year during January 2021.
Business Personal Property is different than Real Property, but it is assessed and taxed similarly. Business personal property assets are all movable furniture, fixtures, machinery, farm equipment and supplies owned, possessed, or controlled by an individual, sole proprietorship, partnership, corporation, LLC or association and used in the business. For a complete definition of personal property for tax purposes, see WAC 458-12-005 and RCW 84.04.080.
If you have a business in Clark County, you are required to establish a business personal property account and submit a form annually to the Assessor's Office by April 30th to avoid late penalties on your tax bill. Existing accounts receive paper listing forms each year unless they specifically request to file electronically. Your form should provide an itemized list of your business assets including their original cost and year purchased.
Electronic filing is encouraged for all businesses and required when there are more than 10 asset changes being reported. To file online using the BPP Portal, please follow the link above to register and log in to the BPP Portal, or email us at Personal.Property@clark.wa.gov for assistance. If online filing is not an option, we are also able to accept asset lists in an Excel-compatible format attached to an email sent to the same address. Our Forms and Documents page includes an Excel form for first-time filers who do not yet have an account.
A short educational video is available with more information about what you should and should not report. Household goods and personal effects for personal home use are normally exempt, unless they are also used in a business. Other types of property exempt from taxation include: custom software, livestock, inventories held solely for resale, licensed motor vehicles, and intangible personal property like patents, copyrights, and trademarks. Additional personal property exemptions are allowed by the state.
Please see our Frequently Asked Questions for additional personal property information.