Business Personal Property

Online filing is available each year from late-January through the last business day in August on our BPP Portal. The portal is currently closed and will re-open in January 2023.

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 30 to avoid late penalties on your tax bill. Our BPP Portal online filing system is the primary filing method we accept, and electronic filing is necessary whenever there are more than 10 asset changes being reported. Existing accounts receive paper listing forms each January unless they have specifically opted-out of them on our BPP Portal.

To file using our BPP Portal, please follow the link above to register and log in using your preferred email address. Once you have logged in, there is an option provided to attach an account to your login. In special cases, for example if the BPP Portal is unavailable, we may be able to accept an asset list in an Excel-compatible format instead, but please contact our office at Personal.Property@clark.wa.gov about the issue first.

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, but they lose that exemption when they are used by 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.