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Tangible Personal Property
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 job of the Tax Collector to mail the tax notices and collect the money due. Tax statements are mailed on November 1st of each year with payment 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
If the taxes for the prior year are greater than $100.00, tangible personal property taxes may be paid quarterly through an installment plan. Taxes become delinquent April 1st each year, at which time a two dollar delinquency fee, plus a 1.5 percent fee per month is added to the bill. Within 45 days after the property becomes
delinquent, the Tax Collector is required by law to advertise a list of delinquent taxpayers one time in a local newspaper. advertising costs are added to the delinquent bill.
Pursuant to
Florida Statutes, 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 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.
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