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 establishes the assessed value of the tangible property. It is a combination of the millage rate and assessed value that determine the tax amount due for each parcel. Once the Property Appraiser and taxing authorities certify the values and millage rates for the tax year, the roll is certified to the Tax Collector for collection. Tax notices are mailed to the owners of record on or before November 1st of each year with payment due by March 31st. Discounts apply for early payment.
4 percent discount if paid in November
3 percent discount if paid in December
2 percent discount if paid in January
1 percent discount is paid in February
Gross amount paid in March, no discount applied
Beginning April 1st, the taxes become delinquent and begin accruing interest at a rate of 1.5 percent per month plus additional fees. In addition, delinquent accounts are turned over to a third party for collection and an additional 20 percent recovery fee is added to the account. Pursuant to Florida Statutes, Chapter 197, tax warrants are issued prior to April 30th of the following 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.
Property owners who are responsible for paying their taxes may pay their property tax bill in person at any Duval County Tax Collector's Office, online, or by mail from November 1st to mid-May.
To remit payment to us via mail please use the envelope included with your tax bill or mail to:
Jim Overton, Duval County Tax Collector
Attn: Tax Department
231 E. Forsyth Street, Suite 130
Jacksonville, FL 32202-3370
Receipts for payments received by mail will not be returned unless a self-addressed stamped envelope is included with your payment.