Yes, I have. You only have to fill it out one time unless you bring in more furniture etc., so bite the bullet and fill it out. I listed items that were gifts or inherited, so I was directed by the tax department to make an educated guess about value. Since most of it was 20 years old or more, I evaluated it by what it may have cost when originally purchased. I do not recall if you can lower that, since it is used and not new. But I do remember telling the person on the phone that I was with my aunt when she bought the bedroom set and knew it was less than $500 which would be impossible to believe in this day and age. His response was to list that and not worry about it. You don't want to list an item's replacement value if you had to buy it today, like you would for insurance purposes, just original cost. That can make things easier. You do not get taxed on it unless it reaches a minimum threshold. If I recall correctly I listed about $4,000 and have not been assessed tax on that amount. I called the tax department, but do not remember if there was a phone number on the form. If not, just look at the taxing authority on the form and google the number. It was a big help for me.
Because we are conducting business in our homes, we have to list unsecured property value just like any other business. It is not a sales tax, because you already paid that. If you are only renting the bedrooms, your value could be low enough to not have to pay the tax at all.
