Who should file?

Virginia Tax code 58.1-3518 requires all business owners, including home based businesses, to file a business tangible property return and current asset list annually. If you conducted business as an individual, partnership, corporation or LLC, or if you own leased business equipment in Spotsylvania County on January 1 of this year, you must complete a return.  A separate return should be submitted for each business location.

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1. Who should file?
2. How and what items do I file?
3. What is the depreciation schedule for 2023?
4. When do I file?
5. What if I need more time to file?
6. When will I receive a bill?