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.

4% discount if paid in November
3% discount if paid in December
2% discount if paid in January
1% discount is paid in February
gross amount paid in March, no discount applied.

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.

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