Ago

QUESTION:

Do the furniture, fixtures, equipment, and furnishings located in common areas of condominiums, such as recreation rooms, exercise rooms, offices, and lobbies, qualify as household goods within the meaning of the Florida Statutes and are they thus exempt from the tangible personal property tax?

SUMMARY:

If condominium units are owned by persons residing thereon and making their permanent home therein, the furniture, tools and hobby equipment, appliances, and furnishings located in the common areas of said condominiums and which have retained their character as personal property are…