Tangible Personal Property Tax
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 tax notices and collect the monies due. Tax statements are mailed on 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 if paid in February
- Gross amount paid in March, no discount applied
$ 25,000 Exemption Beginning 2008
Beginning the 2008 tax year, an exemption of $25,000 will now be applied to the assessed value of qualifying personal property tax bills. Businesses who file a timely personal property tax return with the Property Appraiser's Office will receive the exemption. The exemption will automatically be applied to mobile home tangible personal property. For detailed information regarding this exemption, please call the Property Appraiser's Office at (386) 313-4150 or visit their website at www.flaglerpa.com.
Payments by quarterly installment:
If the estimated tax is greater than $100.00, CURRENT tangible personal property taxes may be paid quarterly. For an application for payment by installment, please click here. Applications for payment by installment must be turned in by April 30 of each tax year.
Delinquent Personal Property Tax:
Taxes become delinquent April 1st each year, at which time a 1.5 percent fee per month is added to the bill. Within 45 days after the property becomes delinquent, the Tax Collector is required by law to advertise a list of delinquent taxpayers one time in a local newspaper. Advertising costs are added to the delinquent bill.
Alternative Payment Plan for Delinquent Personal Property Tax:
A County Tax Collector may implement an installment payment program for the payment of delinquent personal property taxes. This program is available in Flagler County. A taxpayer planning to apply for such payments would need to complete an "Agreement to Pay Delinquent Tangible Personal Property Tax by Installment Method" application (forms are available at the tax Collector's main location office). For more information, please call the main office at (386) 313-4160.
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.
Changes to the Tax Roll:
Any changes to the tax roll (name, exemptions, assessed value) must be processed through the Property Appraiser's Office. To download forms from the Property Appraiser's website, please click here.
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