Are you a new resident to Jefferson County? Not sure if you need a waiver? Your address has changed? Who must declare personal property? These questions can be answered on our Personal Property website page. Personal Property tax is collected by the Collector of Revenue each year on tangible property (e.g. motorized vehicles, boats, recreation vehicles) owned on January 1st of that year. Personal Property is assessed (valued) each year by the Department of the County Assessor.