The Personal Property The Personal Property DivisionDivision

• Secured Mobile Homes & ParksSecured Mobile Homes & Parks• Bus. Pers. Prop. ExemptionBus. Pers. Prop. Exemption• Other Legislation Other Legislation • BPP filing deadline (4/1/13)BPP filing deadline (4/1/13)• E-File E-File • Public assistance email optionsPublic assistance email options

Personal Property Personal Property Mobile HomesMobile Homes

Secured Mobile Homes & Mobile Home Parks = Real PropertySecured Mobile Homes & Mobile Home Parks = Real Propertyfollow the Real Prop. valuation & appeal calendarfollow the Real Prop. valuation & appeal calendarstarts in Feb.starts in Feb.

Unsecured Mobile Homes, no Affidavit of AffixtureUnsecured Mobile Homes, no Affidavit of Affixturefollow the Pers. Prop. valuation & appeal calendar follow the Pers. Prop. valuation & appeal calendar starts in Junestarts in June

* Personal Property * Personal Property includes Improvements on Possessory Rights (IPR’s)follows the Business Pers. Prop. “Calendar”starts in August

Personal Property Personal Property LegislationLegislation

Business Personal Property Exemption = $133,868 Business Personal Property Exemption = $133,868 • Qualified Class 1 & 2 propertyQualified Class 1 & 2 property• Indexed to the US Bureau of LaborIndexed to the US Bureau of Labor• Equipment in Class 4 & 6 ; special assessment rate - DOES NOT receive Equipment in Class 4 & 6 ; special assessment rate - DOES NOT receive

Exemption Exemption

Legislation: Personal Property Tax Legislation: Personal Property Tax Appeal DeadlineAppeal Deadline

Extends the number of days for a tax payer to appeal property valuation or Extends the number of days for a tax payer to appeal property valuation or classification from 20 to 30 days. classification from 20 to 30 days.

• 30 days from the delivery of the notice 30 days from the delivery of the notice • The assessor still only has 20 days to rule on the petition The assessor still only has 20 days to rule on the petition

Legislation: Computer Software Legislation: Computer Software Identify and define application vs. operational software AND Identify and define application vs. operational software AND

what is included in Personal Property taxes.what is included in Personal Property taxes.

-Hardware: general purpose computers, Monitors, Printers used in trade or business is taxable

-Software: required to operate the computer(s); basic operating systems; utilities; taxable

- Application : All other software (application software) databases; browsers; spreadsheets; word; created for a specific purpose or application shall not be valued / taxed

Notables:Notables:Business Personal Property 520 filing deadline:Business Personal Property 520 filing deadline:

April 1, 2013April 1, 2013Notice of Values mailed in early AugustNotice of Values mailed in early August

Appeals start immediatelyAppeals start immediately

Personal PropertyPersonal Property E-File site E-File site

Secured Web-based E-File site for 520 submittals:Secured Web-based E-File site for 520 submittals:• create account, upload Excel asset listing, scan & pdf attachments create account, upload Excel asset listing, scan & pdf attachments

(original 520 Form w/ bar code & signature) (original 520 Form w/ bar code & signature) • Email verificationEmail verification• Simple & efficientSimple & efficient

Public Assistance e-mail options:Public Assistance e-mail options:

mhpublicassistance@mail.maricopa.govbpppublicassistance@mail.maricopa.gov