If you own a business - furniture, fixtures, equipment, inventory, and supplies are considered personal property. Ownership of personal property is established as of January 1 each year. A property tax return must be filed with the Tax Assessor's Office annually, prior to April 1. Tax returns are mailed out in January. You are required to send in a tax return each year you are in business. It must be established that you are no longer in business in order to discontinue tax generation. If a tax return is not filed, state established values are assessed on the property, and tax payment is expected.
Assessment Notices are mailed in May or June. There is an appeal period of 45 days. Any questions concerning valuations (assessments) should be directed to the Tax Assessor's Office.
Occupational Tax (Business License) is paid to the Planning Department. Written documentation is required when a business is opened or closed in Columbia County. The Planning Department, Tax Assessor's Office and the Tax Commissioner's Office are to be notified.