Tangible Personal Property Tax Liability

Tax warrants are issued June 1 on all unpaid tangible personal property taxes. Within 30 days, our agency files a petition with the Clerk of the Circuit Court & Comptroller for an order directing levy and seizure of the property. If the Clerk of the Circuit Court & Comptroller finds the taxes that appear on the tax roll are unpaid, the court shall issue its order directing levy and seizure of the tangible personal property. For this reason, we strongly recommend clients to verify tangible personal property tax is paid in full before purchasing a business, mobile home, or rental property.

To verify tangible personal property tax has been paid, follow the steps below:

  1. Visit https://pbctax.publicaccessnow.com/TangibleTax.aspx
  2. Search the business by: Account Number, Business Name/Owner, Additional Owner, Property Address, or mailing address.
  3. Once you locate the business you are searching for, look to the far left hand column titled “Paid” there will be a green check next to the owner name to indicate all bills are currently paid, or a red “X” to indicate unpaid bills.