Tangible personal property tax is an Ad Valorem tax assessed against the furniture, fixtures, and equipment located in businesses and rental property. It also applies to structural additions to mobile homes.
The Property Appraiser* assesses the value of tangible personal property and presents a certified tax roll to the Tax Collector. It is the responsibility of the Tax Collector to mail the tax notices and collect the money due. Tax notices are mailed on or before November 1st of each year with payments due by March 31st. The following discounts apply for early payment:
- 4% discount if paid in November
- 3% discount if paid in December
- 2% discount if paid in January
- 1% discount if paid in February
Taxes become delinquent April 1st following the year in which they are assessed. At which time a ten dollar delinquency fee, advertising fee, 1.5 percent interest per month and all statutory delinquent collection cost authorized by F.S. 197.332(1) added to the bill. Within 45 days after the property taxes becomes delinquent, the Tax Collector is required by law to advertise a list of the names of delinquent taxpayers one time in a local newspaper.
Pursuant to Florida Statutes*, the Tax Collector is required to file a petition for the issuance of tax warrants are issued on all unpaid tangible personal property taxes. Within 30 days after the warrants are prepared, the Tax Collector applies to the Clerk of the Circuit Court* for an order directing levy and seizure of the property or garnishment of the delinquent taxpayer's bank account for the amount of unpaid taxes and costs.
Any changes to the tax roll (name, address, location, or assessed value) must be processed through the Property Appraiser's Office*. To make a name or address change click on the Property Appraiser's Names and address change link*.
* You will be redirected to outside agency website.