All persons who own a business or who own business equipment (including furniture and fixtures) are required to file an annual Personal Property Form 762-B with the Commissioner of the Revenue by February 15th. Equipment/ furniture and fixtures are assessed by percentage of original costs. (Percentage range 70%-10%) Business personal property taxes are NOT prorated. If the property parked, garaged, or located in Warren County on January 1 of the current tax year, then it is a taxable item for that year.
