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Tangible personal property taxes are ad valorem taxes based on the values of the following three categories:
With the exception of mobile home attachments, tangible personal property is normally assessed and taxed on the basis of information supplied on a tax return filled out by the owner of the property. This form is filed with the Property Appraiser between January 1st and April 1st of each year. Failure to file or late filing of a tax return is subject to penalties. If you have any questions regarding a tax return, contact the Property Appraiser at (772) 226-1370.
When do I pay the tangible personal property taxes?
Tangible taxes become due and payable at the same time as real estate taxes. Discounts are accepted according to the POSTMARK of your payment. Tax bills are mailed out in November of each year with the following discounts allowed for early payment:
If your taxes are at least $100.00 you may choose to pay next year’s taxes in installments. For more information you may call the tax department of the Tax Collector's Office at (772) 226-1343 or see Property Taxes – Installment Payment Plan.
What does it mean if the message "BACK TAXES REMAIN UNPAID" appears on my bill?
If the message ''BACK TAXES REMAIN UNPAID" appears on your bill, this means in addition to the tax bill you have received, there are also delinquent taxes due on your account. If this message appears on your current tax bill, you should contact the Tangible Collections department of the Tax Collector's office immediately at (772) 226-1354 to determine the amount due for the delinquent tax.
What happens when tangible personal property taxes are not paid?
Per Florida Law, on April 1st, a $2.00 delinquent fee and $8.00 warrant fee is added to the gross tax, and interest begins to accrue at a rate of 1.5% per month until paid.
In addition, the names of persons or businesses with unpaid tangible personal property taxes must be advertised in the newspaper. The cost of the advertising is added to the delinquent tax bill. If the taxes remain unpaid, a tax warrant is then issued on all unpaid accounts and the owner listed on the tax roll is notified in writing.
If taxes are still not paid, the Tax Collector must petition the Circuit Court to have a judge “confirm” the warrants. The court costs are added to the delinquent tax bill. The Tax Collector is then empowered to seize and sell the personal property to pay the taxes. If the property cannot be located or is sold for less than the amount due, the deficit shall be a general lien against all the taxpayer's other personal property situated in the county. The personal property may be seized and sold in the same manner as property on which there is a specific lien for delinquent taxes.
If you are having difficulty paying your tangible personal property taxes, please call (772) 226-1354 to determine any options you may have.
Who is responsible for the tax if the property is bought or sold during the year?
The tangible personal property tax bill is issued to the owner who appears on the certified tax roll provided by the Property Appraiser. This owner is responsible for the tax bill for that year. Any proration of taxes must be handled between the buyer and seller. If there is any error in ownership on the tax roll, please contact the Property Appraiser immediately at (772) 226-1370.
Even though the warrant is issued in the owner’s name, it is important to note that the “lien” attaches to the tangible personal property. If taxes remain unpaid, this lien survives the sale or transfer of the property. Therefore, it is very important to verify that the tangible personal property taxes are paid prior to the purchase of a business, mobile home or rental property.
4% if paid in November
3% if paid in December
2% if paid in January
1% if paid in February
Gross taxes become due in March
Tangible Personal Property Taxes