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Tangible Tax Overview

Tangible Personal Property Tax is an ad valorem assessment against the furniture, fixtures, and equipment located in businesses. It also applies to structural additions to mobile homes not taxed as real property. The Tax Collector is responsible for collecting tangible personal property tax. Changes (e.g., name, address, location, and assessed value) to the tax roll are processed through the Property Appraiser's office.

Taxes are levied in Hillsborough County by the taxing authorities.  The Property Appraiser establishes the taxable value of tangible personal property.  The millage, or rate of taxation, is set by the Board of County Commissioners, School Board, City Council and governing bodies of other independent special taxing districts and authorities.  The millage is set by calculating a rate per $1,000 valuation that will produce their budget needs from ad valorem taxes.  One mill represents $1 of tax on each $1,000 of taxable valuation.

Assessments are as of January 1 of the current calendar year and are due November 1 or as soon as the Property Appraiser certifies the tax roll to the Tax Collector. According to Florida Statute 197.122, all property owners have the responsibility to know the amount of tax due and to pay the taxes before April 1 of the following year.

Discounts for early payment are allowed during November 4%, December 3%, January 2%, and February 1%. No discount is allowed on March payments. Taxes are delinquent on April 1st of the year following the year of assessment.

Unpaid Tangible taxes become delinquent April 1st of the next year, at which time 1.5 % interest a month and a two-dollar delinquent fee is added.  Interest continues to accrue at 1.5% per month until paid. Advertising charges are added May 1st.  Should the taxes remain unpaid, a warrant is assigned July 1st, at which time warrant costs and a fee for certified notification to delinquent taxpayers are added.  Yearly, a court hearing is held to ratify warrants which enable the Tax Collector to seize and sell Tangible Personal Property for non-payment of taxes if necessary.  The Tax Collector is required by Florida Statutes to pursue collection of tangible taxes for the life of the lien, which is seven years.

For more information, please contact our office.

You may also visit the Hillsborough County Property Appraiser's website for information on Tangible Taxes or the the Tangible Tax Return form.

Back to Real Estate and Tangible Tax Information

Taxes E-Mail: taxes@hillstax.org
Telephone: (813) 635-5200, Fax: (813) 612-6707

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Updated: Thursday, November 19, 2009
Page URL:  http://www.hillstax.com/tax/prop_tax03.asp