If you operate a business, or rent your real property, you are subject to tangible personal property taxes which are ad valorem taxes based on the following categories of property:
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 do not receive a tax notice for each property and/or account you own, you can view your bill online.
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.
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.