MT Department of Revenue requires personal and business property to be reported for personal property tax evaluation by March 1st. Personal property is reported via the MT DOR TransAction Portal (TAP) website. If you're having trouble filing the report online, instructional video  are provided. Or, feel free to call our office for filing assistance. Personal property includes:  Business equipment  Mining and manufacturing machinery  Agricultural implements and equipment  Furniture  Fixtures  All other property not included in any other property class   Detailed lists of equipment by category can be found on the Personal Property Equipment List : Furniture, Fixtures, and Miscellaneous Equipment Heavy Equipment Manufacturing and Mining Equipment Farm and Ranch Equipment Oil and Gas Equipment  Please note: Property that has been “depreciated out” for income tax purposes is still taxable for property tax purposes. Any property you own, possess, or control at midnight on January 1 is ta...