Return to Ad Valorem Menu Tangible Personal Property Tax 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's Office 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 moneys due. Tax statements are mailed on or before November 1st of each year with payment due by March 31st.
Discounts apply for early payment.
Pursuant to Florida Statutes, Tax Warrants are issued prior to April 30th of the next year on all unpaid tangible personal property taxes. Within 30 days after the warrants are prepared, the Tax Collector applies to the Circuit Court for an order directing levy and seizure of the property for the amount of unpaid taxes and costs. Menu Delinquent Real Estate Taxes Real estate taxes become delinquent on April 1st each year. Florida Statutes require the Tax Collector to advertise the delinquent parcels in a local newspaper once a week for three consecutive weeks following the payment deadline. Advertising and collection fees are added to the delinquent taxpayer's bill.