Tangible Personal Property Tax is an ad valorem tax assessed against furniture, fixtures and equipment located in businesses and rental property. It also applies to structural additions to mobile homes.
Mobile homes that do not bear a current decal (RP or MH) are taxed annually as tangible personal property. Appurtenances, which include items such as carports, sunrooms, utility sheds located outside the mobile home are subject to sales tax.
After the assessed value is determined by the Property Appraiser and millage rates are set by the taxing authorities, the tangible tax roll is then certified and delivered to the Tax Collector for collection. It is the job of the Tax Collector to mail the tax notices and collect the monies due.
Tax statements are mailed on November 1 of each year with payments receiving the following discount rates:
4% discount if paid in November
3% discount if paid in December
2% discount if paid in January
1% discount if paid in February
Gross amount paid in March, no discount applied
Taxes become delinquent April 1st of each year
Tax Warrants
Pursuant to Florida Statutes, Tax Warrants are issued prior to April 30th of the next year on unpaid tangible personal property taxes. The Tax Collector applies to the Courts for a hearing to be held to ratify warrants, which enables a Tax Collector to seize and sell personal property for non-payment of taxes.
Any changes to the tax roll (name, address, location, assessed value) must be processed through the Property Appraiser’s Office.