This is a tax levied against the furniture, fixtures and equipment located in businesses and rental property. Tangible personal property tax also applies to structural additions of a mobile home. Tangible Personal Property taxpayers are to submit a Tangible Tax Return (DR-405) to the Property Appraiser’s Office annually, prior to April 1 to avoid a penalty and possibly be eligible for the Amendment 1 Exemption of up to $25,000. For additional information, please contact the Highlands County Property Appraiser at 863-402-6670 or at www.hcpao.org. After the assessed value is determined by the property appraiser and millage rates set by the taxing authorities, the tangible tax roll is then certified and delivered to the Tax Collector for collection. Tax statements are mailed on November 1st of each year.
Taxes are delinquent April 1. If taxes are not paid, warrants are issued prior to April 30th of the next year on all unpaid tangible personal property taxes. Also additional penalties, interest and advertising are added to total due. Beginning May 1, 2011, this office will engage the services of a third party vendor to collect delinquent tangible tax warrants. These accounts are subject to the vendors collection cost of 15% of the unpaid balance. The Tax Collector may levy/seize and sell personal property as required by the Florida Statutes through a court order.
It is the taxpayer’s responsibility to notify the Property Appraiser’s office of any changes to the tax roll such as name, address, location, addition or deletion of tangible personal property.
Method of Payment for Current Taxes
- Personal or Company check made payable to: Eric T. Zwayer, Tax Collector, providing payment is received on or before May 31st.
- By telephone or online if paying by credit card.
- Wire Transfer.