Filing your Tangible Personal Property (TPP) Tax Return in Dade County is a key step for businesses, property owners, and professionals who use equipment, furniture, machinery, or other assets to generate income. This annual filing ensures that all business-related personal property is properly assessed for taxation under Florida law. With the county’s online filing system, submitting your return has become faster, more accurate, and more convenient — allowing filers to meet state requirements without unnecessary paperwork or in-person visits.
Tangible Personal Property includes business assets that are movable and not permanently attached to real estate, such as office computers, store fixtures, and manufacturing equipment. Every business operating in Dade County — from home-based startups to large corporations — must file a return by the annual deadline to avoid penalties and maintain compliance.
By using the online platform provided by the Dade County Property Appraiser’s Office, filers can easily complete their TPP return, update asset lists, review previous filings, and submit documents electronically. The system is designed to make the process transparent, efficient, and secure, helping business owners stay compliant while saving valuable time.
Whether you’re filing for the first time or renewing an existing account, understanding how to complete your Tangible Personal Property Tax Return online can help you prevent common mistakes and ensure your business remains in good standing with county tax requirements.
Who is Required to File Tangible Personal Property Tax in Dade County?
Any individual or business that owns, leases, or controls tangible assets used for commercial purposes in Dade County is required to file a Tangible Personal Property (TPP) Tax Return each year. This includes all property used to operate or support a business, regardless of whether the business is small, large, or home-based.
Under Florida law, tangible personal property refers to physical assets that are movable and used to produce income — not the land or building itself. Filing ensures that your business property is assessed correctly and that you remain in compliance with local tax regulations.
You must file a TPP return if you:
- Own or lease business equipment, furniture, fixtures, or machinery.
- Operate a store, restaurant, salon, or office in Dade County.
- Use tools or equipment for a trade or profession (such as medical, dental, or repair equipment).
- Own rental property that is furnished and generates income.
- Lease equipment to others or operate vending machines, billboards, or ATMs.
- Run a home-based business that uses assets primarily for business activities.
Even if your business has closed, sold, or disposed of equipment, you must still file a return indicating the change in ownership or status. Failure to file may result in penalties, loss of exemptions, or estimated assessments based on available data.
Examples of Taxable Tangible Property
To help you understand what qualifies as taxable tangible property in Dade County, here are some common examples categorized by business type and use:
General Business Assets
- Office furniture, desks, and chairs
- Computers, monitors, printers, and networking equipment
- Filing cabinets and storage units
- Signage and display racks
Retail & Restaurant Equipment
- Cash registers and point-of-sale (POS) systems
- Refrigerators, freezers, and kitchen appliances
- Store shelving, counters, and lighting fixtures
- Tables, booths, and décor used in restaurants or cafés
Industrial & Construction Tools
- Manufacturing machinery and assembly tools
- Forklifts, compressors, and heavy-duty tools
- Power equipment used on job sites
- Trade tools and specialized mechanical instruments
Rental & Service Property
- Furniture and appliances in rental units
- Equipment leased to other businesses
- Vending machines, laundry machines, or amusement devices
Home-Based or Professional Use
- Computers and printers used primarily for business
- Photography, salon, or cleaning equipment
- Medical or dental instruments used in private practice
Note:
Household goods that are not used for business purposes are not taxable, and personal items inside your home do not require filing. The focus is strictly on assets used to generate income.
Filing accurately and including all applicable items ensures fair assessment and helps you avoid penalties for underreporting property.
Why Filing TPP is Important in Dade County
Filing your Tangible Personal Property (TPP) Tax Return each year is more than just a formality — it’s a legal obligation and an essential part of keeping your business compliant in Dade County, Florida. Every business that owns or uses equipment, furniture, or other tangible assets to operate must file this return annually, even if the business is small or home-based.
Beyond meeting state and county tax regulations, filing your TPP return ensures that your business property is assessed accurately, helping you avoid unnecessary penalties and inflated tax bills. It also keeps county tax records up to date and ensures that businesses contribute their fair share to local services like schools, infrastructure, and public safety.
Legal Requirements for Businesses
Under Florida Statute Chapter 193.052, all owners of tangible personal property are required to file a return with the Dade County Property Appraiser’s Office by the annual deadline. This includes:
- Business owners operating from a commercial space, rental property, or home office.
- Individuals or entities that lease, lend, or rent tangible property to others.
- Owners of billboards, vending machines, or kiosks.
Even if your business has no taxable equipment or has ceased operations, you must still file a final return to inform the Property Appraiser of your status. Failure to do so could result in an assessment based on estimated property values — often higher than your actual assets.
Filing ensures your property is assessed according to accurate, up-to-date information, which protects you from overpayment and maintains compliance with state and county laws.
Penalties for Non-Compliance
Failing to file your Tangible Personal Property return on time or omitting key details can result in costly penalties and administrative complications.
Here’s what you risk by not filing:
- A 25% penalty added to the total assessed value of your tangible personal property for late filing.
- A 15% penalty for unreported or omitted property.
- Possible loss of the $25,000 TPP exemption for the current tax year.
- The Property Appraiser’s Office may estimate your property’s value, often resulting in a higher assessment than if you had filed accurately.
These penalties can quickly add up, especially for businesses with multiple locations or high-value equipment. Filing on time not only helps you avoid fines but also protects your eligibility for available exemptions.
How Filing Helps Determine Accurate Tax Assessments
When you file your TPP return, you’re helping ensure that your business assets are valued correctly and fairly. The information you provide allows the Dade County Property Appraiser to:
- Assess your property based on actual purchase costs, depreciation, and current market value.
- Distinguish between taxable and non-taxable assets, such as leased or exempt items.
- Maintain accurate public records for business property throughout the county.
Accurate reporting benefits you directly — it prevents overvaluation, ensures your tax rate reflects the true value of your assets, and supports transparency in local tax administration.
By filing correctly and on time, you contribute to a fair and balanced property tax system that supports essential community services while protecting your business from unnecessary financial burdens.
How to File Tangible Personal Property Tax in Dade County
Filing your Tangible Personal Property (TPP) Tax Return in Dade County is a straightforward process when you understand the required steps and available filing options. Every business that owns or uses taxable tangible assets — such as office equipment, tools, or machinery — must complete and submit a Form DR-405 (Tangible Personal Property Tax Return) each year to the Dade County Property Appraiser’s Office.
Whether you choose to file online or by mail, accuracy and timeliness are key to avoiding penalties and ensuring your property is assessed correctly. Below is a step-by-step guide to help you complete your TPP filing efficiently and in compliance with Florida law.
Step-by-Step Filing Instructions
Filing your Tangible Personal Property (TPP) tax return in Dade County can seem complex, but following a structured, step-by-step process ensures accuracy and helps you avoid penalties. This section breaks down the filing process into clear, actionable steps, guiding business owners and property holders through gathering necessary information, completing the official DR-405 form, submitting it on time, and understanding the filing options available. By following these instructions carefully, you can ensure that your TPP assets are properly reported, exemptions are applied where eligible, and your compliance with Dade County property tax requirements is maintained.
Gather Your Asset Inventory
Start by collecting a complete and up-to-date list of all tangible assets your business owns, leases, or uses as of January 1 of the tax year. This includes any equipment, furniture, computers, tools, and machinery used for commercial purposes.
Be sure to include:
- Original cost and purchase date for each asset
- Description and purpose (e.g., office desk, display case, copier)
- Year the item was acquired and whether it’s new or used
- Disposed or sold assets from the previous year
Maintaining accurate records helps you ensure your return reflects your current business inventory and avoids discrepancies.
Use the Official TPP Tax Return Form (DR-405)
All tangible personal property returns in Dade County must be filed using Florida Department of Revenue Form DR-405. This standardized form collects details about your business, asset inventory, and property location.
You can obtain the form in several ways:
- Download it directly from the Dade County Property Appraiser’s website.
- Request a printed copy by calling or visiting the Property Appraiser’s Office.
- Receive one automatically by mail if you filed in a prior year.
Fill Out and Review the Form
Once you have the form, complete all required sections carefully:
- Enter your business name, address, and account number.
- List all tangible assets, their cost, acquisition year, and current condition.
- If you lease or rent equipment, include details of the lessor’s name and contact information.
- Deduct any items that are exempt or have been disposed of, providing appropriate documentation.
Before submission:
- Double-check for missing or incorrect entries.
- Ensure totals match your records.
- Review all required signatures and attachments.
Accuracy at this stage helps prevent delays or requests for additional information from the Property Appraiser’s Office.
Submit Before the Deadline
The annual deadline to file your TPP return is April 1. All returns must be received (not postmarked) by that date to be considered on time.
Tips to stay compliant:
- File early to allow time for corrections if needed.
- Keep a copy of your completed DR-405 for your records.
- Late filings may result in a 25% penalty added to your assessed value.
Filing Online vs. Mailing the Form
Dade County offers two convenient ways to file your TPP return:
1. Online Filing:
- The Dade County Property Appraiser’s website provides a secure online portal for submitting your DR-405 form electronically.
- Benefits include instant confirmation, faster processing, and fewer paperwork errors.
- Ideal for businesses with multiple assets or locations.
2. Mailing the Form:
- If you prefer paper filing, you can mail your completed DR-405 to the Dade County Property Appraiser’s Office before the April 1 deadline.
- Be sure to allow enough mailing time so the form arrives by the due date.
Online filing is generally recommended, as it’s faster, more secure, and automatically verifies your submission.
Where to Get the DR-405 Form
You can obtain the official Tangible Personal Property Tax Return (DR-405) form through several sources:
- Download from the Florida Department of Revenue website
- Visit the Dade County Property Appraiser’s website for a local version and instructions
- Request by phone or email from the Property Appraiser’s Tangible Personal Property Department
If you’ve filed in the past, you’ll typically receive a pre-addressed form by mail in January each year.
Dade County Property Appraiser Office Contact for TPP Questions
If you have questions about your Tangible Personal Property return, exemptions, or filing process, you can contact the Dade County Property Appraiser’s Office directly for assistance:
Dade County Property Appraiser – Tangible Personal Property Division
- Phone: 305-375-4070
- Email: Contact Us Form
- Office Address: Stephen P. Clark Center, 111 NW 1st Street, Suite 710, Miami, FL 33128
- Website: https://www.miamidadepa.gov/pa/
Representatives can help with filing extensions, corrections, or clarification on what qualifies as taxable property.
Key Filing Deadlines & Extensions
Staying on top of deadlines is essential when filing your Tangible Personal Property (TPP) Tax Return in Dade County. Missing the due date or filing incomplete information can lead to unnecessary penalties, interest charges, and delays in processing your return. The Florida Department of Revenue (Form DR-405) requires businesses to file annually with the Dade County Property Appraiser’s Office, and all returns are time-stamped for compliance verification.
Below is a complete breakdown of filing dates, extension options, and the consequences of late submissions to help you stay compliant and avoid additional costs.
When is the TPP Tax Return Due?
The Tangible Personal Property Tax Return (Form DR-405) is due each year on April 1.
All businesses that own, lease, or use tangible assets in Dade County must file by this deadline, even if the business no longer operates or owns taxable assets.
Key points to remember:
- Returns must be received (not just postmarked) by April 1.
- If April 1 falls on a weekend or legal holiday, the deadline is extended to the next business day.
- The filing period typically begins January 1, giving property owners and businesses three months to complete and submit their returns.
Timely filing ensures your business avoids late fees and maintains accurate assessments for the upcoming tax year.
Can You File for an Extension?
Yes. The Dade County Property Appraiser’s Office allows taxpayers to request an extension if more time is needed to complete their return.
How to request an extension:
- The request must be submitted in writing before the April 1 deadline.
- Extensions are typically granted for up to 30 days at the Property Appraiser’s discretion.
- Requests can be submitted by mail, fax, or email, depending on office guidelines.
It’s important to note that an extension only applies to the filing date—not to the payment of taxes due. Taxes are still assessed based on the January 1 property status, even if you’re granted additional time to file.
Pro tip: File your extension request as early as possible to confirm approval and avoid automatic late penalties.
Late Filing Penalties & Interest Charges
Failing to file your TPP Tax Return by the deadline can result in significant penalties under Florida Statute 193.072. These penalties are assessed automatically and can substantially increase your tax liability.
Common late filing consequences include:
- 25% penalty added to the total assessed value of your tangible personal property.
- Omission penalty if you fail to list assets or underreport property value.
- Interest charges may apply if your return leads to additional taxes after correction or audit.
- Repeated late filing or failure to respond to notices may result in a formal assessment by the Property Appraiser’s Office based on estimated property values.
Even if your business owns less than $25,000 in tangible personal property (the exemption threshold), you must still file an initial return to establish your account and claim that exemption. Missing the deadline can disqualify you from that benefit for the year.
What Happens After You File?
Once you’ve submitted your Tangible Personal Property (TPP) Tax Return, the process doesn’t end there. The Dade County Property Appraiser’s Office carefully reviews every filing to ensure the reported information is accurate, complete, and compliant with Florida’s property tax regulations. Understanding what happens after your submission helps you stay informed, anticipate your assessment, and take appropriate steps if any discrepancies arise.
Whether you filed online or by mail, your return goes through a verification and valuation process before the final tax roll is certified. Below is a breakdown of what you can expect after submission, from review to assessment and appeal options.
How the Dade County Property Appraiser Reviews TPP Returns
After receiving your return, the Property Appraiser’s Office begins a detailed review of your reported assets, depreciation schedules, and business use information. This process ensures that each business is fairly assessed based on the value and type of tangible personal property owned as of January 1 of the tax year.
During the review process, appraisers will:
- Verify all listed assets for accuracy and completeness.
- Cross-check your return with prior year filings to detect changes or missing data.
- Apply standard depreciation rates and valuation tables to estimate the fair market value of your equipment, furniture, and machinery.
- Confirm eligibility for the $25,000 TPP exemption for qualifying businesses.
- Contact you if additional documentation or clarification is needed.
If your return contains discrepancies, undervaluations, or unreported property, the appraiser may adjust your assessed value accordingly. Businesses may receive a Notice of Proposed Assessment if changes are made.
Receiving Your TPP Assessment
Once your return has been reviewed and verified, the Property Appraiser assigns an official assessed value to your tangible personal property. This value becomes the basis for calculating your property tax liability for the upcoming year.
You will receive a “Notice of Proposed Property Taxes” (TRIM Notice)—typically mailed out in August. This notice includes:
- The assessed value of your tangible personal property.
- Any exemptions applied (such as the $25,000 exemption).
- The millage rates set by local taxing authorities.
- Your estimated property tax based on the assessment.
It’s important to review your TRIM Notice carefully as it reflects how your filing impacts your annual tax obligations. If you find any inconsistencies, you have the right to challenge the assessment before the tax roll is finalized.
What If You Disagree with the Assessment? (Appeals Process)
If you believe your tangible personal property assessment is inaccurate—whether due to incorrect valuation, unrecognized exemptions, or other discrepancies—you have the right to appeal.
Steps to appeal your TPP assessment:
- Contact the Dade County Property Appraiser’s Office as soon as you receive your TRIM Notice. Many disputes can be resolved through informal discussions or corrections before a formal appeal.
- If the issue remains unresolved, you may file a petition with the Value Adjustment Board (VAB) within 25 days of the TRIM Notice mailing date.
- The VAB will schedule a hearing where you can present documentation supporting your case, such as asset lists, invoices, or depreciation records.
- After reviewing the evidence, the Board will issue a final decision confirming, reducing, or adjusting your assessment.
Tip: Always keep detailed records of your tangible assets, purchase dates, and values. Proper documentation strengthens your position in any appeal and helps prevent disputes in future filings.
Exemptions & Savings
Many business owners in Dade County are eligible for property tax savings through Florida’s Tangible Personal Property (TPP) Exemption program. This valuable benefit helps reduce or even eliminate tangible tax liability for smaller businesses, startups, and organizations with limited equipment or assets. Understanding how the exemption works, who qualifies, and how to claim it ensures you never pay more tax than necessary.
The Dade County Property Appraiser’s Office automatically applies this exemption once you’ve filed an initial TPP return and meet the state’s eligibility guidelines. Below is an overview of how this exemption can help you save and what steps are required to secure it.
Florida’s $25,000 TPP Exemption
Under Florida Statute 196.183, every business in the state is entitled to an exemption of up to $25,000 on the assessed value of tangible personal property.
This means if your total assessed tangible assets are $25,000 or less, you will not owe any tangible personal property taxes for that year. For businesses with assets exceeding $25,000, the first $25,000 is exempt, and taxes apply only to the remaining assessed value.
Key details about the $25,000 exemption:
- The exemption applies per business location, not per owner.
- You must file an initial return (Form DR-405) to establish your account and claim the exemption.
- Once approved, the exemption automatically renews each year, as long as you continue to operate and your assets remain below the filing threshold.
This exemption is especially beneficial for small businesses, independent contractors, and home-based enterprises that use limited equipment for operations.
Who Qualifies for the Exemption?
The $25,000 TPP Exemption is available to most entities that own or lease tangible assets used for business or commercial purposes in Dade County.
Eligible entities include:
- Sole proprietorships and partnerships
- Corporations, LLCs, and professional offices
- Retail stores, restaurants, and service businesses
- Manufacturers and contractors
- Home-based businesses using equipment for income generation
However, it’s important to note that personal household goods not used for business are not subject to TPP tax and therefore do not qualify for this exemption.
To qualify:
- You must own, lease, or control tangible assets as of January 1 of the tax year.
- You must file an initial TPP return with accurate details of your assets.
- You must operate within Dade County and comply with all local filing requirements.
If your business moves locations, changes ownership, or closes, you must notify the Property Appraiser’s Office to ensure your exemption status remains accurate.
How to Claim the TPP Exemption
Claiming the $25,000 Tangible Personal Property Exemption is a straightforward process when you follow the required filing steps.
To claim your exemption:
- File Form DR-405 (Tangible Personal Property Tax Return) by April 1 of the tax year.
- Include a detailed inventory of all tangible business assets—such as computers, office furniture, and equipment.
- Submit your return online or by mail to the Dade County Property Appraiser’s Office.
- Once processed, your exemption will be applied automatically if your total assessed value qualifies.
After you’ve filed once:
- You won’t need to reapply each year unless your property exceeds the exemption value or your business information changes.
- The Property Appraiser may request updated information periodically to verify continued eligibility.
Failing to file an initial return means you forfeit your exemption for that year, even if your property value falls under the $25,000 threshold.
Common Mistakes in TPP Filing & How to Avoid Them
Filing your Tangible Personal Property (TPP) Tax Return in Dade County is a straightforward process — but even small mistakes can lead to delays, unnecessary penalties, or loss of valuable exemptions. Many business owners underestimate the importance of accuracy and recordkeeping when reporting their assets. Understanding these common filing errors and learning how to avoid them ensures your return is processed smoothly and your business remains fully compliant with Florida property tax regulations.
Below are some of the most frequent mistakes businesses make when filing their TPP return, along with practical steps to prevent them.
Missing Assets
One of the most common errors is failing to list all tangible business assets on the return. This includes items such as office furniture, computers, machinery, tools, and equipment that are actively used in business operations. Underreporting assets or leaving out older equipment can lead to inaccurate assessments or penalties if discrepancies are discovered during review.
How to Avoid It:
- Maintain a comprehensive and updated inventory of all business assets, including purchase dates and costs.
- Include fully depreciated assets — they still have taxable value until disposed of.
- Conduct an annual review of your asset list before completing your Form DR-405.
- Compare your current inventory to prior year filings to ensure nothing is missing.
Accurate reporting protects you from assessment disputes and helps ensure fair valuation of your property.
Filing Late
Missing the April 1 filing deadline is another costly mistake that can result in late penalties or loss of exemption eligibility. Late filings automatically trigger a 25% penalty on the total assessed value, even if your business qualifies for the $25,000 exemption.
How to Avoid It:
- Mark important deadlines on your calendar at the beginning of each year.
- File your return early through the Dade County Property Appraiser’s online filing system, which is faster and more secure than mailing.
- If you anticipate a delay, submit a written extension request before April 1.
- Set reminders for both the filing date and extension deadline to ensure timely compliance.
Being proactive helps avoid unnecessary costs and ensures your exemption remains valid.
Not Keeping Proper Records
Accurate records are the foundation of a compliant TPP filing. Without proper documentation, it becomes difficult to verify reported values, depreciation, or eligibility for exemptions. Poor recordkeeping can also create complications during audits or appeals.
How to Avoid It:
- Keep receipts, invoices, and depreciation schedules for all tangible assets.
- Update your records annually to reflect sales, disposals, or new purchases.
- Store digital copies of all TPP filings and correspondence from the Property Appraiser’s Office.
- Review your business’s asset list with your accountant to ensure consistency between tax and accounting records.
Well-maintained records make filing smoother, reduce the risk of errors, and serve as crucial evidence if your assessment is ever questioned.
Failing to Claim the Exemption
Many small business owners mistakenly believe they don’t need to file a TPP return because their assets are under $25,000. However, failure to file means you automatically lose the exemption for that year — even if you qualify.
How to Avoid It:
- Always file your initial TPP return (Form DR-405) to establish your exemption eligibility.
- Verify that your exemption was correctly applied on your Notice of Proposed Taxes (TRIM Notice).
- If you close, relocate, or change your business structure, inform the Property Appraiser’s Office to maintain accurate records.
- Double-check your online filing confirmation or acknowledgment to ensure successful submission.
Filing just once establishes your exemption and can save you hundreds in taxes every year — but skipping it even once can cost you that benefit.
Tools & Resources
The Dade County Property Appraiser’s Office provides a range of digital tools and downloadable resources to help business owners complete their Tangible Personal Property (TPP) Tax Return efficiently. These tools make filing, calculating taxes, and staying compliant much easier — especially for small business owners or first-time filers. Whether you’re looking for the official DR-405 form, the TPP Tax Estimator, or access to the county’s online portal, the resources below simplify every step of the filing process.
Downloadable TPP Tax Forms
All businesses filing for tangible personal property tax in Dade County must use the official Florida Department of Revenue Form DR-405 (Tangible Personal Property Tax Return). This is the standardized form required across the state for reporting taxable business assets, including equipment, furniture, tools, and machinery.
Where to Find Them:
- You can download Form DR-405 directly from the Dade County Property Appraiser’s official website under the “Tangible Personal Property” section.
- It’s also available on the Florida Department of Revenue’s site for statewide access.
- For businesses that prefer paper filing, forms can be picked up at the Dade County Property Appraiser’s main office or satellite locations.
- Always ensure you’re using the current year’s version of the form, as requirements and submission instructions may vary annually.
Downloading and completing this form accurately ensures smooth processing and helps you avoid filing delays.
TPP Tax Estimator (If Available)
Some counties in Florida offer an online TPP Tax Estimator, allowing businesses to preview their potential property tax liability based on asset values and exemptions.
What It Does:
- Estimates your annual TPP tax after applying the $25,000 exemption (if eligible).
- Helps you budget for property taxes and understand how assessed values affect your overall liability.
- Allows for scenario testing — you can enter different asset values to compare outcomes.
- Assists new businesses in planning ahead before purchasing or leasing equipment.
If Dade County offers this tool, you can find it on the Property Appraiser’s website within the Tangible Personal Property section or through their Tax Estimator Tools page.
Dade County Property Appraiser TPP Portal
The Dade County Property Appraiser TPP Portal is the official platform for filing, reviewing, and managing Tangible Personal Property accounts online. It provides a secure, user-friendly interface that allows businesses to:
- File Form DR-405 electronically before the annual deadline.
- Review previous filings and confirm exemption status.
- Update ownership, mailing, or business information directly online.
- Track submission confirmations and filing history.
- Communicate with Property Appraiser staff regarding questions or document verification.
Using the online portal minimizes paperwork, ensures instant confirmation, and reduces the risk of mailing delays that could result in late filing penalties.
Contact Information for TPP Support
If you have questions about filing requirements, exemptions, or online system access, you can reach out to the Dade County Property Appraiser’s Tangible Personal Property Department for personalized assistance.
TPP Support Contact Information:
- Office: Dade County Property Appraiser – Tangible Personal Property Division
Phone: 305-375-1411
Email: (not publicly listed specifically for TPP)—use the general Property Appraiser Contact form or email on their website
Main Office Address: 111 NW 1st Street, Suite 710, Miami, FL 33128
Hours: Monday – Friday, 8:00 a.m. to 5:00 p.m. (excluding holidays)
If you’re unable to visit in person, most inquiries can be handled via email or phone, and support staff can guide you through the filing or correction process step-by-step.
FAQs
Filing your Tangible Personal Property (TPP) tax return in Dade County can sometimes raise questions about who needs to file, what counts as taxable property, and how the process works. To make things easier, this section answers the most common questions business owners, entrepreneurs, and property managers have about TPP reporting. Whether you’re filing for the first time, managing leased equipment, or verifying your assessment, these FAQs help clarify key rules, deadlines, exemptions, and filing procedures under Florida law. Getting familiar with these answers ensures your filing is accurate, on time, and compliant — helping you avoid unnecessary penalties and maintain smooth business operations throughout the tax year.
What is the difference between real and tangible personal property?
Real property refers to land, buildings, and other permanently attached structures. Tangible personal property (TPP), on the other hand, includes physical items used in a business that are not permanently affixed to real estate — such as furniture, computers, tools, machinery, and office equipment. In short, if it can be moved and is used to generate income, it likely qualifies as tangible personal property.
Is my business required to file even if I lease equipment?
Yes. Businesses must report all tangible personal property they own, lease, or rent as of January 1 each year. If you lease or borrow equipment, you must list it on your return and identify the owner or leasing company. Failure to report leased property may result in incorrect assessments or penalties.
Can I file my TPP tax return online?
Yes, most businesses can conveniently file their Tangible Personal Property (TPP) return online through the Dade County Property Appraiser’s portal. The online system allows you to upload supporting documents, review your data, and confirm receipt instantly. If you prefer, you can still mail or hand-deliver your completed Form DR-405 to the Property Appraiser’s Office before the March 31 deadline.
How is TPP value assessed?
The Dade County Property Appraiser determines TPP value based on the original cost of the property, age, condition, and depreciation schedules set by the Florida Department of Revenue. Equipment that is newer or in better condition will generally have a higher taxable value. Annual assessments reflect the fair market value of your business assets as of January 1 of the tax year.
Can I amend a TPP filing after submitting?
Yes. If you discover an error after filing, you may submit an amended return before the tax roll is finalized. It’s best to contact the Tangible Personal Property Division as soon as possible to correct any mistakes. Once the assessment is certified, you may need to file an appeal or petition through the Value Adjustment Board (VAB).
Who can I contact with filing questions in Dade County?
For questions about filing, exemptions, or assessment procedures, contact:
Office: Dade County Property Appraiser – Tangible Personal Property Division
Phone: 305-375-1411
Email: Use the Property Appraiser’s online contact form at miamidadepa.gov/pa/contact.asp
Address: 111 NW 1st Street, Suite 710, Miami, FL 33128
Hours: Monday – Friday, 8:00 a.m. to 5:00 p.m.