Tax Collector's Office
Important Global Message
The Miami-Dade County Emergency Operations Center has been activated and is closely monitoring Erika. For any updates about County facilities and services, please visit: http://www.miamidade.gov/emergency
Tangible Personal Property Taxes
Taxpayers now have the ability to view Tangible Personal Property Online tax information by business name, address and folio.
Tangible personal property taxes are ad valorem taxes assessed according to the value of the assets used in a business to derive income such as: equipment, furniture, fixtures and equipment located in businesses and rental property. It also applies to structural additions to mobile homes.
Based on Florida Statute 193.052, anyone in possession of assets on January 1 must file a tangible personal property tax return form with the Property Appraiser’s Office no later than April 1 of each year.
The Property Appraiser’s Office assesses the value of tangible personal property and presents a certified tax roll to the Tax Collector.
Tangible Personal Property Taxes are collected on an annual basis by the Tax Collector’s Office. The tax year runs from January through December.
Tangible Personal Property Tax notices for the calendar year are mailed on or before November 1 of each year with the following discounts in effect for early payment.
4% if paid in November
3% if paid in December
2% if paid in January
1% if paid in February
Gross tax if paid in March, no discount applies.
For payments made by mail, discounts are based on the postmark of the envelope. Discounts for payments made in person are based on the actual date payment is received.
Unpaid Tangible Personal Property Taxes become delinquent on April 1 each year, at which time interest accrues at 1.5% per month (18% per annum) plus advertising and fees are added.
Within 45 days of delinquency, the Tax Collector is required to advertise the delinquent properties. The advertising costs and fees are added to the delinquent tangible personal property tax notice.
Pursuant to Florida Statute 197.413, prior to May 1, the Tax Collector prepares a list of names and addresses of the taxpayers with Unpaid Personal Property Taxes. Prior to April 30, the Tax Collector prepares warrants against the delinquent taxpayers. Within 30 days after the preparation of the warrant, the Tax Collector applies to the Circuit Court for an order directing levy and seizure of property for the amount of unpaid taxes and costs.Back to Top Page Last Edited: Wed Mar 26, 2014 1:00:25 PM
You are now leaving the official website of Miami-Dade County government. Please be aware that when you exit this site, you are no longer protected by our privacy or security policies. Miami-Dade County is not responsible for the content provided on linked sites. The provision of links to these external sites does not constitute an endorsement.
Please click 'OK' to be sent to the new site, or Click 'Cancel' to go back.