Both the Lessor and the Lessee should report equipment that is on lease on January 1 to the Assessor. Not all leased equipment is assessed in the same manner.Download Tangible Personal Property Tax Return Form in PDF format. Court Forms, Free forms are available for those actions that only require the single form to be filed on an existing case. You will have to file at least the general rendition form. Filing Requirement – This declaration must be filed with the Assessor of the town where the personal property is located. Personal checks, cashier's checks, corporate checks, and payroll checks are not accepted. Businesses are responsible for annually completing and submitting a business personal property listing form to the Tax Office. Filing Tangible Personal Property Online Applications. In order to file online, you will need your username and password our office mailed to you.