Tangible Personal property is everything other than real estate that has value. It includes furniture, fixtures, tools, machinery, household appliances, signs, equipment, leasehold improvements, supplies, leased equipment and any other equipment. Anyone in possession of assets on January 1 who has a proprietorship/partnership/corporation or is a self-employed agent or contractor, must file each year. Property owners who lease, lend or rent property must also file a return with our office. Filing Deadline is Monday, April 2.
You may submit a signed DR-405 and completed Excel template to TPPconfidential@pcpao.org
Please attach the applicable Excel template and the first page of the DR-405 with all applicable information including your signature. Also include any additional correspondence such as LOA, Change of Address, and Bill of Sale. Your tangible personal property tax return and template will be considered timely filed based upon the received date of your email. We suggest you maintain a copy of your email for your records.
Click below to download the applicable Excel template:
All new and previously taxed businesses are required to timely file a DR-405 form. The exemption does not apply in any year that a taxpayer fails to timely file a return that is not waived per F.S.196.183(5).
Businesses that filed and benefited from the Tangible Personal Property Exemption have been mailed exemption renewal postcards. As long as the value of your property remains at $25,000 or less on January 1 of each year and you receive a postcard, you will not need to file a TPP Return per F.S.196.183(3). If the value of your property was more than $25,000 on January 1 of last year or any following year, you must timely file a TPP Return (DR-405) per F.S.196.183(5).
The Tangible Personal Property office is located at:
315 Court Street
Please send TPP mail and correspondence to:
Tangible Personal Property