Tangible Personal Property Tax

Tangible Personal Property Tax

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Tangible Personal Property Tax is an Ad Valorem tax assessed against: Any equipment, fixtures or furniture used in a business or for a commercial purpose. Leased equipment. Furnishings and appliances in a rental property, owned by the real property owner. Any attachments made to a mobile home or manufactured housing in a rental park.

Based on Florida Statute 193.052, anyone in possession of assets on January 1 must file a tangible tax return form with the Property Appraisers office no later than April 1 of each year. At the beginning of the year, a return is mailed to tangible personal property owners. If you receive a return and you feel that the form is not applicable, please return it with an explanation. All returns must be sent back. Failure to receive a tangible personal property tax return form does not relieve you of your obligation to file.

The deadline for filing a tangible personal property tax return form is April 1. After April 1, the Florida Statutes provide that penalties be applied at 5% per month or portion of the month that the return is late. If no return is filed, a 25% penalty is assessed and an assessment is made on the property. This assessment is based on an estimate by the Property Appraiser. Any questions concerning assessments or filing should be directed to the Property Appraiser’s office.

After the assessed value of the tangible personal property is determined by the property appraiser, the certified tax roll is presented to the Tax Collector. The assessment is based on a January 1 status. If a business was open, a unit was rented or a mobile home was owned on January 1, an assessment will be made. There is no Statutory provision for pro-ration in the event of a mid-year sale, closure or liquidation.

It is the job of the Tax Collector to mail the tax notices and collect all taxes due. Tax notices are mailed by November 1 of each year with payment due by March 31. Discounts for early payment are as follows:

  • 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 tax amount paid in March, no discounts apply

Pursuant to Section 197.413, Florida Statutes, Tax Warrants are issued on all unpaid tangible personal property. Within 30 days after the warrants are prepared, the Tax Collector applies to the Circuit Court for an order directing levy and seizure of enough tangible personal property to pay the amount of unpaid taxes and costs. For additional information regarding Tangible Personal Property, the Tax Collector’s office can be reached at 321-264-6969.

Any changes to the tax roll (name, address, location, assessed value) must be processed through the Property Appraiser’s office.

For additional information, the Property Appraiser’s office can be reached at 321-264-6703.