tangible property taxes

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:

  • 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 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.


  1. Visit the 2022 Property Tax page.
    Enter your name, address or account number
    and select your listing.
  2. Click “VIEW” to see your bill.
  3. Select Print (PDF).

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