Delinquent Payments

Unpaid Tangible Personal Property taxes become delinquent on April 1 each year.

At that time:

• Personal property taxes shall bear interest at the rate of 18% per year from the date of delinquency until paid or barred under chapter 95.
  • Interest shall be calculated from the first day of each month.
• Advertising costs and additional fees are added to the account.

Within 45 days of delinquency, the Tax Collector is required to advertise delinquent accounts.

Enforcement Actions

Within 30 days after the warrant is prepared, the Tax Collector may apply to the Circuit Court for an order directing the levy and seizure of property to satisfy unpaid taxes and associated costs.

Florida Statute 197.413 – Simplified Explanation

If Tangible Personal Property taxes remain unpaid after becoming delinquent:

The Tax Collector Creates a Delinquent List

Each year, the Tax Collector prepares a list of taxpayers who have not paid their Tangible Personal Property taxes.

• This includes the taxpayer’s name, address, and property information.
• Advertising costs are added to the delinquent amount.
• Warrants are generally not issued if the delinquent tax is under $50, but the debt is still owed.

The Tax Collector Requests Court Approval

The Tax Collector must file a petition with the Circuit Court asking for authorization to levy upon and seize property belonging to delinquent taxpayers.

This petition tells the Court:

• Taxes are unpaid.
• Required notices were sent or published.
• Warrants have been prepared.

Taxpayer Is Notified

• Each delinquent taxpayer is notified by certified mail that:
• A court petition has been filed.
• The Tax Collector is requesting authority to seize and sell property if the taxes remain unpaid.

Court Reviews the Petition

If the Court confirms the taxes are unpaid, it may issue an order authorizing the Tax Collector to:

• Levy upon.
• Seize.
• Sell enough tangible personal property to satisfy the debt.
• This may include:
• Taxes.
• Interest.
• Advertising costs.
• Attorney’s fees.
• Other related charges.

Third Parties May Also Be Required to Comply

If another person or business is holding money or property belonging to the delinquent taxpayer:

• The Tax Collector may require that money or property be turned over.
• This functions similarly to a garnishment.

Additional Collection Fee
When delinquent taxes are collected through this process, the Tax Collector adds a $10 collection fee to the taxpayer’s balance.