| Tangible Personal
Property tax is an ad valorem assessment against the furniture,
fixtures and equipment located in businesses and rental property.
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
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