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. 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.