Business furniture and listings not returnable as part of merchants' capital or if not defined as intangible personal property (§58.1-1100). All Arlington County businesses must file a Business Tangible Personal Property Return each year on or before May 1.The Personal Property Division is responsible for locating, listing and valuing all Personal Property in Pima County. The following descriptions refer to each section of the sample business property statements found in the Appendix: Sample Forms . The first section of each. SCHEDULE 1 Tangible Personal Property including furniture, fixtures, books, office and business machines, shop tools used in any business or profession.