Financial valuation of personal property and real estate Forms for Salt Lake
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FAQ
The Cost Approach to Valuation The valuation of personal property and fixtures for assessment purposes most often involves the use of a mass appraisal method. The Cost Approach to value is the method of valuation used most often to value assessable personal property and fixtures.
Personal property is primarily property that is used in the operation of a business, mobile homes, aircraft, and motor vehicles.
Utah law requires business personal property to be reported to the county assessor where the property is located (has situs) on a tax form identified as a Personal Property Signed Statement.Personal Property is taxed based on its taxable value as of January 1 of each year.
Examples of tangible personal property include vehicles, furniture, boats, and collectibles. Stocks, bonds, and bank accounts fall under intangible personal property.
There are three types of personal property: tangible, intangible and listed. Tangible personal property includes physical objects such as vehicles, furniture and household goods, while intangible personal property includes things like stocks and bonds, as well as intellectual property such as patents and copyrights.