Who Must File a Personal Property Declaration with the Assessor? Business personal property is reported annually and must include all personal property used in the business on July 1st of the current fiscal year.Business personal property is taxable whether it is owned, leased, rented, loaned, or otherwise made available to the business. Find and download Nevada tax forms, including resources and guidelines to ensure accurate and timely filing with the Nevada Department of Taxation. Personal property is taxable whether it is owned, leased, rented, loaned, or otherwise made available to the business. How and when to file. Personal property declarations are mailed on or before June 30th. A completed declaration provides most of the information needed to determine the taxable value of the business personal property. Contact Us. Jana Seddon. 7. How do I obtain a business personal property declaration?