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Tangible Personal Property Tax

If your business or rental property contains furniture, fixtures and/or equipment, you must pay Tangible Personal Property Tax (TPP).

The Palm Beach County Property Appraiser determines the value of tangible personal property. If valued at $25,000 or less, you do not need to pay tangible personal property tax. You must file an initial return. If your tangible personal property value remains below $25,000, there is no need to file a return in subsequent years. 

Tangible personal property value is assessed on January 1. If you have questions about your assessment, please contact the Property Appraiser at (561) 355-2896.

We mail tangible personal property tax bills on the Nov. 1. Tangible personal property tax is payable on the same cycle as real estate property tax - Nov. 1 through Mar. 31.

Save Money by Paying Early

Discounts for early payments are allowed as follows:

  • 4% in November
  • 3% in December
  • 2% in January
  • 1% in February

Tangible Personal Property Taxes become delinquent April 1, 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.

Click here for Palm Beach Personal Property Tax List

Tax Warrants

Tax warrants are issued on all unpaid tangible personal property taxes. Within 30 days, the Constitutional Tax Collector applies to the Clerk and Comptroller for an order directing levy and seizure of the property for 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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301 North Olive Avenue, P O Box 3715, West Palm Beach, FL 33402   |    561-355-2264