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<< Back to Amendment 1 page

TANGIBLE PERSONAL PROPERTY EXEMPTION - Under this proposal the first $25,000 in value of the furniture, fixtures and equipment used by a business will be exempt from taxation.

Businesses with tangible personal property assets will be required to file an initial return to qualify. Thereafter the requirement to file an annual return is waived unless the value of their assets exceeds $25,000.

This exemption does not apply to mobile homes classified as tangible personal property.

This exemption applies to all ad valorem tax levies. Tax savings can be up to $578.36 based on a tax rate of 23.1343 mills.




    1.  Is it $25,000 off the acquire cost or assessed value?

    The exemption applies to the first $25,000 of the assessed value.


    2.  I have multiple businesses does it apply to just one; or all?

    A single return must be filed for each site in the county where the owner of tangible personal property transacts business.


    3.  Do I have to report all of my assets or just up to $25,000?

    All assets used to run the operation / or place of business needs to be reported with its original cost.  The Property Appraisers Office will review the information and make a final decision.


    4.  If my assets do not make up $25,000 in assessment value, am I not qualified for the exemption?

    Any business owner that has an active business in the county is eligible for the $25,000 exemption; however, it is necessary that each tax payer file an initial return in order for the Property Appraiser to calculate if your assessment is under the $25,000 scope. 


    5. If approved am I automatically included or do I still file a return?

    No, you are not automatically included one needs to file a DR405 with all assets and their original cost.  If the assessment is under the $25,000 then you are waived from future filings.  In order to qualify for this waiver, a taxpayer must file an initial return.



    6.  Do I have to file every year? Are there penalties for not filing?

    An initial 2008 tax return must be filed even if the assessed value is less than the $25,000 exemption.  After the initial filing, future consecutive filings are waived as long as the assessed value does not exceed $25,000.  A taxpayer that fails to file a return in any year where the assessed value exceeds $25,000 is subject to the full amount of taxes due without any exemption and with any applicable penalties.



    The information presented on this website was derived from data which was compiled by the Union County Property Appraiser solely for the governmental purpose of property assessment. This information should not be relied upon by anyone as a determination of the ownership of property or market value. The GIS Map image is not a survey and shall not be used in a Title Search or any official capacity. No warranties, expressed or implied, are provided for the accuracy of the data herein, its use, or its interpretation. This website was last updated: 7/11/2024 and may not reflect the data currently on file at our office.
    © Union County Property Appraiser | Bruce D. Dukes | Lake Butler, Florida | 386-496-3431 by GrizzlyLogic.com (g4)