Business tangible personal property ("business equipment") must be filed annually even if there has been no change since the previous year (Form 762B). This list represents the tangible personal property owned on January 1 of each year. The deadline for filing is March 1. If filed online, the following year the list will automatically appear as previously submitted for review and change or confirmation, then resubmission. Bills are sent two times a year with payment due June 5 and Dec 5.