GENERAL INSTRUCTIONS: Complete Form 762, reporting property which you owned on January 1, 2022. If you have questions about personal property tax or real estate tax, contact your local tax office.Use the map below to find your city or county's website. In general, tangible personal property is a moveable item that is real, material, substantive, and not permanently affixed to any real property. Personal property tax returns for motor vehicles, trailers, and semi-trailers must be filed within 60 days of the purchase or move-in date. Personal property is taxable in the locality where it is normally garaged, docked or parked. Personal property tax (also known as a car tax) is a tax on tangible property - ie, property that can be touched and moved, such as a car or piece of equipment. You are required to file a Personal Property Form each year.