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Pay Tangible Personal Property Taxes

Tangible personal property is physical property located in a business and rental property that can be moved. These include items such as furniture, fixtures and equipment in a business and rental property, as well as structural additions to mobile homes.

Tangible personal property taxes are collected on an annual basis. Taxes are determined by the value of the assets used in a business to get income. They are ad valorem taxes, based on property values reported by each business, from which a final assessed value, as of Jan. 1, is determined by the property appraiser.

Anyone in possession of assets on Jan. 1 must file a tangible personal property tax form by 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.

  • Early Payment Discounts

    Tangible personal property tax notices for the calendar year are mailed on or before Nov. 1 each year with the following early payment discounts:

    • 4 percent if paid in November
    • 3 percent if paid in December
    • 2 percent if paid in January
    • 1 percent 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.

  • Interest, Charges & Seizures

    Late Payments

    Unpaid tangible personal property taxes become delinquent on April 1 each year, when interest accrues at 1.5 percent per month, plus advertising and fees.

    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.

    Unpaid Personal Property Taxes
    By April 30, the Tax Collector prepares warrants against delinquent taxpayers. Within 30 days after the warrant is prepared, 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.

    Unpaid taxes are addressed by the Enforcement and Collection Section. These can be paid online if all current and prior year tax is paid in one transaction.

Tax Collector
Peter Cam, Office Director

Tax Collector's Office
200 NW 2nd Avenue, Miami, FL 33128
311311

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