What is Tangible Personal Property?
Tangible Personal Property is everything other than real estate that has value by itself. It would include items
such as furniture, fixtures, equipment, tools, machinery, household appliances, signs, leasehold improvements,
supplies, leased equipment and any other equipment used in a business or income
producing venture.
Who is Required to File?
Anyone in possession of assets on January 1st who has either a proprietorship, partnership,
corporation or is a self-employed agent or contractor, must file each year. Property owners who lease, loan or rent
property must also file.
When Must I File?
All Tangible Personal Property Tax Returns must be filed between January 1st and April
1st of each year to avoid penalties. Florida Statutes provide that penalties be applied at 5% per
month or portion of a month that a return is late. A 15% penalty is required for
unreported or omitted property and a 25% penalty if no return is filed.
Why Must I File a Return?
Florida Statute 193.052 requires that all tangible personal property be reported each year to the Property
Appraiser's Office. If you receive a return, it is because our office has determined that you may have property
to report. If you feel the form is not applicable, return it with an explanation.
Either way, the form must be returned. Failure to receive a Tangible Personal Property Tax Return does not relieve
you of your responsibilities to file.
What if I need an Extension?
Requests for Extension are accepted after March 1 by filling out the Extension Request form and
returning by email to tpp@collierappraiser.com.
Click on the links below to view the filing instructions and download the tax forms.
For More Information About Tangible Personal Property, Please Contact by phone or email at:
Collier County Property Appraiser Tangible Personal Property Dept.
3950 Radio Road
Naples, Fl
34104-3750
Office: 239-252-8145
Fax:
239-252-8196
Email: tpp@collierappraiser.com