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 Personal Property Tax Return (DR-405) with the Property
Appraiser no later than
April 1 of 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
If you do not receive a tax notice for each property and/or account you own, view your bill online.
Note: 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, visit the Property Appraiser’s website to update your records and discuss removing your
account from future tax rolls.