Absolutely NOT.... I don't even bill for them; I consider it a perk I provide for the few clients that I do them for.

As they can be filed on-line, and the info carries from year to year (for most counties anyway) it is a simple, quick process.  

The biggest issue is getting the BIN info from the clients.

I use Ignition, and I list the filing as one of the services in addition to the income tax returns, so it's lumped into the same engagement letter.  It depends on the client and the other fees as to whether I bill for it or not.  Higher fees, it's included; lower fees or PITA client, separate bill.

In this case FA is a mess. So, this Business Property Statement isn't simple or easy and I'll bill for the FA work separately.