In Pennsylvania, the Real Estate Tax Sale Law mandates strict compliance with notice requirements to ensure due process is met. The installment sale method is not available for the sale of your primary residence that qualifies for the exclusion of the gain.You do not have to complete this personal property statement. Interest remaining in the account after the month of receipt is considered a resource. Enter the name, address and telephone number of party completing this form. When are real estate and personal property taxes due? Statements are mailed out each year in November. All personal property must be valued at 100 percent of its real market value unless otherwise exempt (ORS 307.020). The Personal Property Statement is an annual declaration of a business' assets and is due February 20th of each year.