First, the Property Appraiser assesses the value of the tangible personal property on January 1 of every year and taxes are collectable November 1 or as soon as the tax roll is certified to the Tax Collector by the Property Appraiser.

Taxes become delinquent April 1 of the next year, at which time 1.5% interest per month is added.  Within 45 days after delinquency, the property is advertised in a local newspaper, and advertising costs are added.

Tax warrants are issued June 1 on all unpaid tangible personal property taxes.  Within 30 days, 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 (name, address, location, or assessed value) are processed through the Property Appraiser.

Mobile Homes
Tangible personal property tax is applied to mobile homes in the following situations:

• The mobile home is not permanently affixed to or taxed as real property
• The mobile home does not have a current registration decal properly affixed
• Structural additions to mobile homes are subject to this tax