A newly filed petition asks a Broward County circuit judge to ratify tangible personal property tax warrants tied to roughly $7.3 million in unpaid 2025 taxes across about 3,729 accounts, according to court records.
The Broward County Tax Collector filed a petition in the 17th Judicial Circuit on June 26, 2026 seeking to ratify tangible personal property tax warrants tied to about $7.3 million in unpaid 2025 taxes.
BROWARD COUNTY, FL — The Broward County Tax Collector has asked a circuit court judge to ratify tax warrants covering roughly $7.3 million in unpaid 2025 tangible personal property taxes, according to a petition entered on the docket this past Friday in the Seventeenth Judicial Circuit.
The filing, captioned In re Abbey Ajayi, in her official capacity as Broward County Tax Collector, was filed on June 26, 2026 under Case No. CACE-26-010504, Division 21, court records show. The petition is signed by Ricardo Abraham, General Counsel for the Office of the Broward County Tax Collector, and is dated June 24, 2026.
The petition is brought under Section 197.413, Florida Statutes, the statute that allows a Florida tax collector to seek judicial confirmation of tangible personal property tax warrants before any property is levied upon or seized. The filing asks the court to ratify and confirm the warrants and to authorize the Tax Collector, or her deputy, to seize as much tangible personal property from each listed taxpayer as is necessary to satisfy the unpaid taxes, costs, interest, attorney’s fees, and other charges authorized by law.
The warrant register attached as Exhibit A lists approximately 3,729 separate tangible personal property tax accounts with delinquent 2025 taxes totaling about $7,332,658.33, exclusive of additional statutory costs, interest, attorney’s fees, and other charges, according to the filing. Each entry includes the taxpayer name and last-known mailing address from the 2025 assessment roll, the account number, the unpaid balance, and a corresponding warrant number.
Tangible personal property taxes in Florida generally apply to business equipment, furniture, machinery, and similar non-real-estate assets used in the operation of a business. The petition states that the 2025 taxes at issue here were assessed on property located within Broward County.
The Tax Collector states in the filing that notice of the delinquent taxes was advertised as required by Section 197.402, Florida Statutes, with proof of publication attached as Exhibit B, and that taxpayers also received notice through the ordinary tax billing and collection process. The petition alleges that the taxpayers identified in Exhibit A have not paid the amounts owed despite that notice.
Under the statute, the petition explains, each affected taxpayer is to receive notice by certified mail, return receipt requested, unless the Clerk of Court and the Tax Collector agree on an alternative method of service. The court is then required to hold a hearing at which the Tax Collector or a deputy testifies under oath as to nonpayment of the listed taxes. The petition asks for the earliest hearing date consistent with the court’s calendar.
The filing also asks the court to recognize the Tax Collector’s authority to accept partial or installment payments where authorized by Florida law without affecting the validity of any ratification order, and to retain jurisdiction under Section 197.413(7) to hear objections from individual taxpayers to the levy or seizure of their property.
Boca Post reviewed the petition, In re Abbey Ajayi, Case No. CACE-26-010504, filed June 26, 2026 in the Seventeenth Judicial Circuit in and for Broward County. The filing reviewed by Boca Post does not include a court order, a hearing date, or any taxpayer objections at this stage. No defense law firms appear in the petition, which is a one-sided statutory filing by the Tax Collector. The matter is newly filed and pending in Division 21.
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