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