Business Personal Property is defined as all property that is not real property. Real property is defined as land and all things attached to the land on a relatively permanent basis. Personal property may be either tangible personal property (such as furniture, fixtures, equipment, etc.) or intangible (such as branding). For property tax assessment purposes, we are concerned only with tangible personal property.
Annually, on or before January 10, the Delhi Township Assessing Department will mail Personal Property Statements to all known businesses within our jurisdiction as of December 31 of the preceding year, also known as Tax Day. Businesses that do not receive a mailed statement must still file a Personal Property Statement. Personal Property Statements and Small Taxpayer Business Exemption Affidavits can be found under Assessing Forms. Please see the FAQs to determine which form is best suited for your business. Failure to timely file a Personal Property Statement or Small Taxpayer Business Exemption Affidavit will result in an estimated assessed and taxable value for your annual tax levy.