Tangible Personal Property taxes are an Ad Valorem tax assessed against the furniture, fixtures and equipment located in businesses and rental property. It also applies to structural additions to mobile homes that are not taxed as real property.
A Tangible Personal Property Tax Return may be required to be filed each year with the Property Appraiser. For more information on this please visit their website at http://www.pcpao.org/. Assessments are made as of January 1 of the current calendar year by the Property Appraiser and the resulting tax becomes due and payable on November 1 or as soon after as the tax roll is certified to the Tax Collector by the Property Appraiser.