Tangible Personal Property Rental Tax Return Form (Page 2 of 2) in pdf

GENERAL INSTRUCTIONS FOR COMPLETING THE

TANGIBLE PERSONAL PROPERTY RENTAL FORM

The absence of Homestead exemption on this property indicates that the premises may be used as a

rental. Therefore, this form is being mailed to you to verify the status of this property as it relates to the tax

assessment of tangible personal property in the State of Florida.

This return is intended for the sole purpose of reporting household furnishings, appliances and personal

effects provided and located in rental units. Such are subject to ad Valorem property tax assessment. However,

such personal property used exclusively by the owner and/or his legal dependents IS NOT taxable.

Special attention should be given to question #3 in the questionnaire.

Please print or type except for signature. Round all figures to the nearest whole dollar. If any schedule

has insufficient space, please attach a separate sheet.

If your property was not rented or available for rent as of January 1 of this year, simply complete

SECTION A

on the front and return to this office.

Your assistance in helping this office comply with its statutory requirements is appreciated.

SECTION A:

Sign and date this section if the residence identified here IS NOT used as a rental. Do not complete

SECTION

SECTION B:

SECTION B

Fill out the schedule in

if the residence identified here is used as a rental. Report all

appliances, including those built-in, as they are considered tangible personal property and are not included in

your real estate assessment.

If you do not know the original cost of the appliance or furnishing, it is acceptable to fill out the

“Taxpayers Estimate of Fair Market Value” column. A “0” value is not acceptable. The equipment or asset

will have some value as long as it is in use.

If all furnishings, including appliances, are supplied by your tenant, state this fact in

SECTION B

the return. You are subject to assessment only on the property you own and furnish to your tenants.

The front of this return must be complete in its entirety. The phrase “same as last year”, or similar

wording, IS NOT sufficient.

List separately any property physically removed during last year.

Sign and return this form in its entirety to the Lee County Property Appraiser’s Office by April 1 to

avoid penalties as specified below. Use first-class postage.

INFORMATION REGARDING THE TAX LAWS OF THE STATE OF FLORIDA

§192.042 F.S. - DATE OF ASSESSMENT - January 1

§193.062 F.S. - DATE OF FILING RETURNS - April 1

§193.073 F.S. - PENALTIES - For failure to file a return, 25% for the total tax levied against the

property for each year that no return is filed; for filing after the due date, 5% of the total tax levied

against the property covered by that return for each year, for each month, or portion thereof, that a

return is filed after the due date, but not to exceed 25% of the total tax; for unlisted property, 15% of

the tax attributable to the omitted property. This form is not intended for use by public lodging

establishments as defined in F.S. 509.13

FORWARD COMPLETED RETURN TO:

LEE COUNTY PROPERTY APPRAISER

ATTN: TANGIBLE DEPARTMENT

P. O. BOX 1546

FORT MYERS, FL 33902-1546

IF YOU HAVE QUESTIONS OR NEED ASSISTANCE, PLEASE CONTACT THIS OFFICE

AT (239) 533-6140, MONDAY THROUGH FRIDAY, 8:30 AM - 5:00 PM.

You can file your Tangible Rental Return On-Line at

Tangible Personal Property Rental Tax Return Form Page 2

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