There are two types of personal property, secondary homeowners and business owners. Personal property is assessed and taxed by the Town where the property or business is situated on the January 1st assessment date as well as to the record owner of the property as of January 1.
Individuals are entitled to an exemption for household furniture and effects at their place of domicile. The tax is assessed upon non-real estate, tangible assets, such as; furniture & fixtures, machinery & equipment, goods and materials, and other chattels not part of real estate. Proof of residency: voter registration, driver's license, census, IRS Forms, etc.