TANGIBLE PROPERTY TAXES


If you operate a business, or rent your real property, you are subject to ad valorem taxes. Tangible personal property tax is an ad valorem tax based on the following categories of property:

  • Businesses - furnishings, fixtures, signs, supplies, and equipment used in the operation of business.
  • Rental Furnishings - furnishings and appliances provided in a rental unit.

Based on Florida Statute 193.052, anyone in possession of assets on January 1 must file a tangible tax return form with the property appraiser's office no later than April 1 of each year.

A Tangible Personal Property Tax Return (DR-405) must be filed with the Property Appraiser by April 1 each year. Failure or late filing of a return will result in a penalty and/or additional costs.

If you are a business owner, you will receive a Lee County tangible personal property tax notice. If you have received a tangible personal property tax notice and would like more information, please view the resources below:

Business Owner's Guide to Tangible Taxes
Tangible Personal Property Tax Bill Sample
Tangible Personal Property Tax Bill Explanation

If you do not receive a tax notice for each property and/or account you own, view your bill online or contact our office for a duplicate.

Failure to pay tangible personal property taxes will result in a warrant being filed, delinquent penalties, collection costs, and the possible loss of property.

Visit our delinquent taxes section for more information on delinquent taxes.

If you no longer operate a business or rent your real property, contact the Property Appraiser at 239.533.6140 or www.leepa.org to update your records and discuss removing your account from future tax rolls.