Tangible Personal Property Taxes
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's Office 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 monies due.
Tax bills for Tangible Personal Property are mailed at the same time as the Real Estate Tax Bills, and the same discounts apply. Tangible Personal Property Taxes become delinquent April 1st, at which time 1.5% interest, and advertising costs are added to the gross amount of tax. (See section on Delinquent Property Taxes).
Pursuant to Florida Statutes, Tax Warrants are prepared prior to April 30th of the following year on all unpaid tangible personal property taxes. Within 30 days after the warrants are prepared, the Tax Collector applies to the Circuit Court for an order directing levy and seizure of the property for the amount of unpaid taxes and costs.
Any changes to the tax roll (name, address, location, assessed value) must be processed through the Property Appraiser's Office.