Tangible personal property taxes are ad valorem taxes based on the values of the following three categories:
- Businesses: furnishings, fixtures, signs, supplies, equipment and other personal property that could be used in a business and is not otherwise exempt.
- Mobile Home Attachments: (when you do not own the land the mobile home is sitting on) all attachments and additions that did not come from the manufacture with the mobile home, such as a carport, utility shed, Florida room or screened porch.
- Rental Furnishings: furnishings and appliances provided in the rental property.
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.
Paying your 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 late October of each year with the following discounts allowed for early payment:
-
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 - 0% discount
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.
Frequently Asked Questions
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 Tax department of the Tax Collector's office immediately at
(772) 226-1343 to determine the amount
due for the delinquent tax year(s).
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.