Per Florida Law, on April 1st, a $10.00 collection fee is added to the gross tax, and interest begins to accrue at a rate of 1.5% per month until paid.
In May, the names of persons or businesses with unpaid tangible personal property taxes must be advertised in the newspaper. The cost of the advertising and additional collection fees are 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 delinquent tangible personal property taxes, please call (772) 226-1343 to determine any options you may have.