My propane company paid me for the left over propane in my tank when we moved.
Do you live in the city or in the country?
Country? Drain it yourself, pour it on a fire.
Cut the tank up into smaller pieces with a reciprocating saw and put it in your trash a piece at a time.
It's probably different around the nation. I used to have propane. The tank had a leak. I could smell the leak when outside by the tank. I called the propane company and asked if they could come out and fix the leak on the tank they had just dropped off a few weeks prior. They said sure, but that they would have to charge me for the propane.
I asked, you mean there is a charge associated with removing my propane to fix the leak and then putting it back in, right? They said no, they would have to charge me the going rate for propane I had already paid for to put it back in the tank. Essentially, they were going to double dip on it. I told them I'd let it leak.
The next spring they ran natural gas in front of the house. When I tapped into that, before I called the propane company to come get their tank, I vented what was in it to the atmosphere. Screw them. I also made sure everybody I ran across heard the story and the name of the company.
On cutting up the tank, it's kind of important to not create a spark. A steel tank full of heating oil fumes is a potential bomb. Just something to give some consideration to.
And for those of you suggesting leaving the tank in place, know that there will be condensation in that tank with the water collecting at the bottom. That water will eventually corrode the tank and there will be a leak.