Where must non-residents make returns for their personal property?

Non-residents are required to make returns for their personal property in the county where the property is located. This is grounded in the principle that local jurisdictions have the authority to tax property based on its physical presence within their borders. When it comes to personal property, tax obligations are tied to the location of the property rather than the residency of the owner.

For example, if a non-resident owns a vehicle or equipment that is physically situated within a specific county, that county holds the right to impose taxes on that property. This ensures that the local government can fund services and infrastructure that directly support the area where the property is used. Therefore, non-residents must declare their personal property where it exists, ensuring compliance with local tax laws.

Other choices, such as the county of residence, business, or birthplace, do not accurately reflect the established practice regarding property tax obligations for non-residents, which primarily focuses on the location of the property itself.