You can view "segmenting" in any way you desire, but the fact is a tax on tangible personal property can be levied whether or not the property is "segmented" (or separated for purposes of depreciation).
See https://taxfoundation.org/tangible-personal-property-tax/
In Florida, certain tangible personal property used in connection with a Florida-located rental property is assessed by the county property appraiser regardless of whether the property is separated for the purposes of depreciation. If the property is present on the premises, and used in connection with the rental, it is assessed and, potentially, subject to personal property tax.
