Understanding Tangible Personal Property Taxes (TPP) for Airbnb Hosts & Property Managers in Jacksonville FL

ByTyler Collins
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If you’re hosting short-term rentals in Jacksonville—whether you run a boutique Airbnb or manage a handful of vacation properties—it’s important to understand something called Tangible Personal Property, or TPP.

It’s one of those topics that doesn’t get talked about much, but it can catch property owners off guard, especially when tax season rolls around.

At JaxBnB, we’re always looking out for ways to help local hosts stay ahead of regulations and avoid unnecessary fees. Here’s what you need to know about Florida’s TPP requirements and how they affect you as a property owner or Airbnb manager in Duval County.

What Exactly Is Tangible Personal Property?

Tangible Personal Property (TPP) refers to the physical assets used in your business that aren’t part of the structure itself.
Florida law defines it as goods and items of value that can be touched and moved—things like furniture, appliances, electronics, artwork, and even linens and cleaning supplies.

If you’ve furnished your Airbnb with memory foam beds, TVs, tea stations, or projectors—guess what? That’s all considered TPP.
And yes, that includes the cozy sectional and decorative touches that give your space its charm.

Why Does It Matter?

Each year, Duval County requires business owners—including Airbnb hosts and property managers—to report their tangible personal property as of January 1st.
This applies whether you own or lease your property, and even if you’re just renting out a single unit.

The county uses this information to assess a value on your items and calculate your TPP tax.
If your property’s assets are valued over $25,000, you’ll owe taxes on them.
If they fall under that amount, you’re eligible for a TPP exemption—but you must file a return to receive it.

Key Deadline for Jacksonville Hosts

The deadline to file your TPP return is April 1st.
The return must be postmarked by April 1st to avoid late penalties.

If you miss the deadline, you risk penalties and you may lose your eligibility for the $25,000 exemption altogether.

What Needs to Be Reported?

If you’re managing or furnishing short-term rentals, here’s what typically needs to be reported:

  • Furniture and appliances inside the unit
  • Electronics like TVs, projectors, and smart home devices
  • Office and cleaning supplies used for turnovers
  • Any property you own but lease or lend to another unit
  • Freestanding assets like vending machines or coin laundry units
  • Equipment attached to service vehicles (if applicable)

Important:
Even if an item is fully depreciated or no longer appears on your federal tax return, it still must be listed if it’s in use and has value.

What If You Lease Your Furnishings or Equipment?

Jacksonville hosts who lease furniture, electronics, or other items for their Airbnb should carefully review their lease agreements.

In most cases, the property owner (lessor) is responsible for filing and paying the TPP tax.
However, capital leases (where you end up owning the item) might shift the responsibility to you.

When in doubt, review your lease terms or consult your accountant to be sure.

Managing Multiple Properties? Be Extra Careful.

Each Jacksonville Airbnb unit or business location must have its own return filed.
This is because TPP taxes are calculated based on the specific taxing district the assets are located in.

If you manage multiple properties across Riverside, San Marco, and the Beaches, you’ll need to file a separate TPP return for each address—unless the assets are mobile (like vending machines or outdoor furniture).

What If You Sell a Property or Your Business?

Here’s something a lot of hosts overlook:

If you sell a property with furnishings included—or if you’re buying one—the TPP tax liability follows the assets, not the owner.

That means the new owner could be responsible for unpaid TPP taxes from previous years.
Before closing a deal, always check with the Duval County Property Appraiser’s Office to make sure the business has been properly closed out and any taxes have been paid.

Don’t Forget About Leasehold Improvements

If you’ve installed permanent upgrades (like built-in bars, custom lighting, or fixed partitions), they might be classified as real property improvements instead of tangible personal property.

In Duval County, real property improvements are assessed separately by the Property Appraiser’s Office, not reported through the TPP division.

Tip:
If you’re unsure how your upgrades are categorized, it’s best to check with the Property Appraiser to avoid incorrect reporting.

The $25,000 Exemption – And How to Keep It

If your total TPP value is $25,000 or less, you may qualify for Florida’s TPP exemption.
But here’s the catch: you must file your first return to claim it.

Once filed, Duval County may automatically mail you a waiver for future years—unless your property’s value increases.

If you skip filing and try to claim the exemption later, you could lose out.

Need More Time?

You can request a 30-day extension to file your TPP return.
However, you must submit your written extension request before April 1st.

If you’re still organizing receipts, reconciling your inventory, or waiting for documentation, don’t delay—plan ahead!

Forms

https://jaxbnb.com/wp-content/uploads/2025/04/TPP-tax-return.pdf

https://jaxbnb.com/wp-content/uploads/2025/04/TPP-Letter-of-Authorization-2023-JMRevision.pdf

Where to Get Help in Jacksonville

If you need help filing your return or have questions about what qualifies as TPP, reach out to:

Tangible Personal Property Division – Duval County
231 East Forsyth Street, Room 330
Phone: (904) 630-1964
Website: https://www.jacksonville.gov/departments/property-appraiser/tangible-personal-property

For tax payment questions, contact:

  • Tammy Hall, Deputy Director of Tax Operations – TammyH@coj.net
  • Cindy Raley, Director of Tax Operations – craley@coj.net
    Or call (904) 630-1916, option 4.

Final Thoughts

As a Jacksonville-based Airbnb host or property manager, understanding TPP requirements isn’t just about staying compliant—it’s about protecting your investment and avoiding unnecessary costs.

A few minutes of paperwork each year can save you hundreds (or even thousands) in taxes and penalties.

Need help managing tax filings, inventory, or full-service property management for your Jacksonville rentals?
Reach out to JaxBNB—we specialize in helping local hosts stay compliant, profitable, and stress-free.

⚖️ Disclaimer

This post is intended for informational purposes only and should not be considered tax, legal, or accounting advice. For advice specific to your situation, consult with a qualified tax professional or accountant.