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:

  1. Businesses: furnishings, fixtures, signs, supplies, and equipment used in the operation of business.
  2. 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, contact the Property Appraiser at 888.721.0510 or www.leepa.org to update your records and discuss removing your account from future tax rolls.