Q: Can I have Agricultural Classification on my Homestead parcel?
A: Yes, if it is a "Bona fide" Commercial Agricultural Business, except for your home site. If your Homestead has a capped savings and you qualify for Agriculture Classification, then you decide in the future to stop the Agriculture venture you will loose a portion of your capped savings.

Q: I changed my land into a "Business Name" with a Recorded Deed. Do I have to refile an Agriculture application? Example would be; John Doe to John Doe LLC
A: Yes, any name change has to have a new application, if the property is still a "Bona Fide" Commercial Agricultural Business.

Q: How many cows do I have to have?
A: There is no set number. One cow on one acre is typically not a "Bona fide" Commercial Agriculture Business, while 50 cows on 100 acres could be. Production of livestock for personal use does not qualify.

Q: What is Tangible Personal Property?
A: Everything other than real estate that has a value by itself. It includes items such as furniture, fixtures, tools, machinery, household appliances, signs, equipment, leasehold improvements, supplies, leased equipment and any other equipment used in a business or to earn income.

Q: Who must file?
A: 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.

Q: Why must I file a return?
A: Florida Statute 193.052 requires that all tangible personal property be reported each year to the Property Appraiser's office. If you receive a return, it is because our office has determined that you may have property to report. If you feel that this form is not applicable, return it with an explanation. Either way, the form MUST be returned to our office. Failure to receive a Personal Property Tax Return (DR-405) does not relieve you of your obligation to file.

Q: How can I obtain the form DR-405?
A: At the beginning of each year a return is mailed to all Tangible Personal Property owners. If you do not get one, please contact the Property Appraiser's office.

Q: What if I have no assets to report? Do I still need to file a return?
A: Yes, If you feel that you have nothing to report, fill out items 1-9 on the return and attach an explanation of why nothing was reported. However, almost all businesses and rental units have some assets to report even if they are only supplies, rented equipment or household goods.

Q: If I am no longer in business, should I still file a return?
A: Yes. If you were not in business as of January 1st of the Tax Year do the following: On you return indicate the date you went out of business and the manner in which you disposed of your business assets. Remember - if you still have the assets, you must file a return and list these items.

Q: What if I have old equipment that has been fully depreciated and written off the books?
A: Whether fully depreciated on your accounting records or not, all property still in use should be reported.

Q: Do I have to report assets that I lease, loan, borrow, rent, or are provided in the rent?
A: Yes. There is an area on your return specifically for those assets. Even though the assets are assessed to the owner, they must be listed for informational purposes.

Q: If I rent my furnished home or dwelling for a few months a year, do I have to file a Tangible Personal Tax Return?
A: Yes. Since rental activity is of an income producing nature, you must file a return, which lists your personal property. Items that should be listed are: draperies, furniture, appliances and any other personal property included in a rental unit.

Q: What are the deadlines and penalties for late filing?
A: The deadline for filing a timely return is April 1st. After April 1st, Florida Statutes provide that penalties be applied at 5% per month that the return is late. There is a 25% penalty if no return is filed!

Q: Do I need to file a return each year if I am Wholly Exempt?
A: Yes, many organizations which are wholly exempt from paying taxes are under the misconception that they need not file an annual Tangible Personal Property Return. It is the duty of the Property Appraiser to assess all property. According to State Law, all values, exempt or not, must be reported to the state. Filing a return does not, in any way, affect your exempt status. Failure to file correctly does affect our county value. The State uses values reported by the County to project growth rates. This affects our schools and other entities which receive state funding.
For those who do not itemize; the first year is the hardest. After your initial asset listing, you will receive a list each year with your DR405 stating what we have assessed to your organization. You can update your list by crossing off the things you disposed of and writing in names and original cost of items you purchased.
If your organization does not file; a value is assigned according to rules set forth in Florida Statues. Filing an itemized return each year allows the Property Appraiser to place a more unbiased value on your property. You can help our county produce a fair and equitable tax roll for all citizens by filing your itemized return.
If you need assistance anytime, please do not hesitate to call. Our office will be more than happy to help you or to answer any questions that you may have concerning your tangible personal property.

Q: I own a condominium and use it as rental property, should I file a return?
A: Yes, all condominium owners are required by law to report the rental status of their condo to the property appraiser on an annual basis. Any condo has the potential of being an income producing property. Whatever is inside the condo at the time of rental is classified as personal property.
If you rent your condo anytime during the year, you need to look over the item list included with your form to verify the age of each item. Your list will appear as "household furniture" if it is not itemized. For depreciation and replacement purposes, it is to your benefit to itemize your assets. When you remove an item, simply mark it off the list as removed, thrown away or discarded. Note the age and original cost of any replacements. After you have approved the list, sign the form and return it to our office by April 1 of the tax year.
It is necessary for you to write somewhere on the tangible personal property return form "personal use only," sign the form and return it to our office, if your condo is solely for your personal use.
When you sell your condo, it is very important that you notify our office by noting it on the return and to whom it was sold to on line 9a.
If you need assistance anytime, please do not hesitate to call. Our office will be more than happy to help you or to answer any questions that you may have concerning your tangible personal property.

Q: Do I file a Tangible Personal Property Tax Return if I have land that has an "agricultural classification"?
A: Yes, in order for your land to be classed as agricultural, you filed with this office requesting the classification. The application states that your land is used in good faith for commercial agricultural. That means the main use of this land is for business purposes.
Generally, where there is a business, there is equipment. Equipment is anything used by you for your business. It is required that you file a tangible personal property return on an annual basis listing this equipment, its age and original cost.
First time filers will have to submit an equipment list which includes the age and original cost of each item.
If your land is leased to another individual for agricultural purposes, it is the lessee who needs to file on their equipment. However, since your property taxes are affected, it is to your benefit to be sure this is done on a timely basis.
Unless you specify a caretaker's name, phone number and address, returns stating "no equipment" will be given to the agricultural department for review of classification status. This could jeopardize your taxable classification.
Our office has endeavored to ease your burden of filing by enclosing a list of items for which you are currently assessed with the return form. When you remove an item; cross it off your list. If you purchase a new or used item, add it to your list, please include model and serial numbers, its age, and the original amount you paid for the item.
All forms must be properly signed by the owner or officer in order to be processed.
If you have any unanswered questions regarding the filing of tangible personal property forms, please do not hesitate to call our office. (See Agricultural)

Q: Is my Mobile home considered Real or Tangible property?
A: If you own both the land and the mobile home, it is considered Real Property. If you do NOT own the land but do own the mobile home, you are required to purchase a MH sticker for your mobile home in January of each year. The MH sticker takes the place of Tangible Personal taxes on the mobile home. Any attachments to the mobile home would be considered personal property. If no MH sticker is purchased and visibly affixed, then both the mobile home and attachments are considered personal property.

Q: What if I don't agree with the assessed value that appears on the notice of proposed taxes (TRIM notice) that I receive in August?
A: Call the Property Appraiser's Office or come in to discuss the matter with us. If you have evidence that the appraised value is more than the actual fair market value of your property, we will welcome the opportunity to review all pertinent facts. After talking with us, if you still feel the assessment is too high, you may file a petition to be heard at the Value Adjustment Board hearings.

Q: What is an "office" or "field review" assessment?
A: When a Tangible Personal Property Tax return is NOT filed by the deadline of April 1, the Property Appraiser is required to place an assessment on the property. This assessment represents an estimate based on the value of businesses with similar equipment and assets. Being assessed does not alleviate your responsibility to file an accurate return.

Please visit our Contact Us page for more information.

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