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 establishes the assessed value of the tangible property. 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 owner's last record of address on or before November 1st of each year with a payment due by March 31st. It is the responsiblity of each taxpayer to ensure that a tax bill is received by the responsible party and the taxes are paid. The following discounts are applied for early payments:
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
Zero percent discount if paid in March
Taxes become delinquent and begin accruing interest at a rate of 1.5 percent per month plus additional fees. 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 may pay their property tax bill via automated pay by phone at 1-800-211-7203, online, in person at any Duval County Tax Collector's Office, 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
PO Box 44009
Jacksonville, FL 32231-4009