W. Dale Summerford
Gadsden County Tax Collector

W. Dale Summerford
Gadsden County Tax Collector

Tangible Personal Property Taxes

This is a tax levied against equipment, furniture, and supplies of a business, or attachments to a mobile home located in a mobile home park. The assessed value is determined by the Property Appraiser, and the tangible roll is then certified to The tax Collector for collection. The statements are mailed at the same time as real estate bills, and receive the same discounts.

Note: Real Estate Taxes and Tangible Personal Property Taxes may be paid in installments. You may download the application, or stop by and pick them up. For more information please call the Main Office, 850-627-7255.

Tangible Personal Property Tax

Tangible personal property tax is 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. Effective January 1, 2008, tangible personal property taxpayers are eligible for a $25,000 exemption, which reduces the taxable value of their property by $25,000. Taxpayers must file a return with the Property Appraiser in order to qualify for the exemption. Contact the Property Appraiser at 850-627-7168 for more information.

The Property Appraisers' Office assesses the value of tangible personal property and presents a certified tax roll to the Tax Collector. It is the job of the Tax Collector to mail the tax notices and collect the moneys due. Tax statements are mailed on November 1st of each year with payment due by March 31st. Discounts apply for early payment.

  • 4% discount if paid in November

  • 3% discount if paid in December

  • 2% discount if paid in January

  • 1% discount is paid in February

  • Gross amount paid in March, no discount applied.

If the estimated tax is greater than $100.00, tangible personal property taxes may be paid quarterly.

Taxes become delinquent April 1st each year, at which time a 1.5 percent fee per month is added to the bill. Within 45 days after the property becomes delinquent, the Tax Collector is required by law to advertise a list of delinquent taxpayers one time in a local newspaper. Advertising costs are added to the delinquent bill.

Pursuant to Florida Statutes, tax warrants are issued prior to April 30th of the next year on all unpaid tangible personal property taxes. Within 30 days after the warrants are prepared, the Tax Collector applies to the Circuit Court for an order directing levy and seizure of the property for the amount of unpaid taxes and costs.

Any changes to the tax roll (name, address, location, assessed value) must be processed through the Property Appraisers' Office.

Tangible Personal Property Taxes

This is a tax levied against equipment, furniture, and supplies of a business, or attachments to a mobile home located in a mobile home park. The assessed value is determined by the Property Appraiser, and the tangible roll is then certified to The tax Collector for collection. The statements are mailed at the same time as real estate bills, and receive the same discounts.

Note: Real Estate Taxes and Tangible Personal Property Taxes may be paid in installments. You may download the application, or stop by and pick them up. For more information please call the Main Office, 850-627-7255.

Tangible Personal Property Tax

Tangible personal property tax is 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. Effective January 1, 2008, tangible personal property taxpayers are eligible for a $25,000 exemption, which reduces the taxable value of their property by $25,000. Taxpayers must file a return with the Property Appraiser in order to qualify for the exemption. Contact the Property Appraiser at 850-627-7168 for more information.

The Property Appraisers' Office assesses the value of tangible personal property and presents a certified tax roll to the Tax Collector. It is the job of the Tax Collector to mail the tax notices and collect the moneys due. Tax statements are mailed on November 1st of each year with payment due by March 31st. Discounts apply for early payment.

  • 4% discount if paid in November

  • 3% discount if paid in December

  • 2% discount if paid in January

  • 1% discount is paid in February

  • Gross amount paid in March, no discount applied.

If the estimated tax is greater than $100.00, tangible personal property taxes may be paid quarterly.

Taxes become delinquent April 1st each year, at which time a 1.5 percent fee per month is added to the bill. Within 45 days after the property becomes delinquent, the Tax Collector is required by law to advertise a list of delinquent taxpayers one time in a local newspaper. Advertising costs are added to the delinquent bill.

Pursuant to Florida Statutes, tax warrants are issued prior to April 30th of the next year on all unpaid tangible personal property taxes. Within 30 days after the warrants are prepared, the Tax Collector applies to the Circuit Court for an order directing levy and seizure of the property for the amount of unpaid taxes and costs.

Any changes to the tax roll (name, address, location, assessed value) must be processed through the Property Appraisers' Office.