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                                                                                                       TANGIBLE PERSONAL PROPERTY TAX RETURN 
                                                                                                                                                                 DR-405, R. 01/18 
                                                                                                                  CONFIDENTIAL                              Rule 12D-16.002, F.A.C. 
                                                                                                                                                                 Eff.  01/18 
                                                                                                       Return to property appraiser by April 1 to avoid penalty. 
Enter your account number, name, and address below.  Mail this form to your County Property Appraiser. Select County                      County  Tax year Select Year
Account number                                                                                         Business name (DBA-Doing Business As) and mailing address: 
Name and address 

                                                                                                               Federal Employer                     - 
                                                                                                               Identification Number 
                                                                                                                                                    NAICS 
   If name and address is incorrect, please make needed corrections. 
1. Owner or person in charge                                    Phone                        6. Type or nature of your business
   Business/corporate name                                                                             Trade levels  (check all that apply)         Retail       Wholesale 
2. Physical location                                                                                   Manufacturing                Professional    Service      Agricultural 
   (no PO Boxes)                                                                                       Leasing/rental               Other, specify: 
3. Do you file a TPP tax return under any other name?           Yes           No             7. Did you file a TPP return in this county last year?              Yes       No 
Name on most recent return or tax bill                                                                 Name and
                                                                                                       location
4. Date you began business in this county
5. Fiscal year              If before 12/31 last year, does this return reflect             8. Former owner of business
   end date                 additions/deletions through Dec 31?             Yes    No       9. If sold, to whom?                                       Date sold 
Personal Property Summary Schedule                   -  Enter totals from page 2 or from an  Taxpayer's Estimate                    Original Installed        For Property 
attached itemized list or depreciation schedule with original cost and date of acquisition.           of Fair Market Value                Cost            Appraiser Use Only 
10 Office furniture, office machines, and library 
11 EDP equipment, computers, and word processors 
12 Store, bar and lounge, and restaurant  furniture, equipment, etc. 
13 Machinery and manufacturing equipment 
14 Farm, grove, and dairy equipment 
15 Professional, medical, dental, and laboratory equipment 
16 Hotel, motel, and apartment complex 
16a Rental units (stove, refrigerator, furniture, drapes, and appliances) 
17 Mobile home attachments (carport, utility building, cabana, porch, etc.) 
18 Service station and bulk plant equipment (underground tanks, lifts, tools) 
19 Signs (billboard, pole, wall, portable, directional, etc.) 
20 Leasehold improvements - grouped by type, year of installation, and description 
21 Pollution control equipment 
22 Equipment owned by you but rented, leased or held by others 
23 Supplies not held for resale 
24 Renewable energy source devices 
25 Other, specify: 
                                                  TOTAL PERSONAL PROPERTY                   $ 0.00                                  $ 0.00
I declare I have read this tax return and the accompanying schedules and statements. The facts in them are true. If prepared by     $25,000         Less 
someone other than the taxpayer, the preparer signing this return certifies that this declaration is based on all information he or 
she has knowledge of.                                                                                                               Widowed         Exemptions 
Signature                                                                                                                           Blind           Taxable 
taxpayer                                     Print name                     Title                      Date                         Total disability  Value 
Signature 
                                                                                                                                    Other, specify 
preparer                                     Print name                     Preparer ID                Date 
                                                                                                                                                    Penalties 
Address 
                                                                            Phone 
Sign and date your return, send the original to the county property appraiser’s office by April 1. Unsigned                         Signature, deputy            Date 
returns cannot be accepted by the appraiser’s office.  If you are entitled to a widow’s, widower’s, or disability 
exemption on personal property (not already claimed on real estate), consult your appraiser. 



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                                      TANGIBLE PERSONAL PROPERTY                                                        DR-405, R. 01/18, Page 2 

                             Report all property owned by you including fully depreciated items still in use. 
ASSETS PHYSICALLY REMOVED DURING THE LAST YEAR 
         Description                  Age           Year    Taxpayer's Estimate   Original  Installed Disposed, sold, or traded and to whom? 
                                                Acquired    of Fair  Market Value    Cost 

LEASED, LOANED, OR RENTED EQUIPMENT                 Complete if you hold equipment belonging to others.                            Lease 
                                                                                                                                   Purchase 
Name and Address of Owner or Lessor                 Description                   Year     Year of     Monthly Original  Installed Option 
                                                                                  Acquired Manufacture     Rent           Cost     Yes   No 

SCHEDULE FOR LINE 22,  PAGE 1         Equipment owned by you but rented, leased, or held by others.  Enter total on page 1. 
                                                                Year                                       Taxpayer's             Original 
Lease    Name/address of lessee                 Description Age                    Monthly Term        Estimate of Fair Cond*     Installed Cost 
Number   Actual physical location                               Acquired            Rent               Market Value                New 
                                                                                                                         
SCHEDULES FOR PAGE 1, LINES 10 - 21 and 23 - 25                                                                 APPRAISER’S USE  ONLY 
       Enter line number from page 1.           Age Year    Taxpayer's Estimate    Cond*   Original Installed 
         Description                                Acquired  of Fair Market Value                    Cost      Cond*             Value 
                                                                                    
Enter totals on page 1.                             TOTAL                          TOTAL                        TOTAL 
       Enter line number from page 1.           Age Year    Taxpayer's Estimate  Cond*     Original Installed 
         Description                                Acquired  of Fair Market Value                    Cost      Cond*             Value 
                                                                                    
Enter totals on page 1.                             TOTAL                          TOTAL                        TOTAL 
       Enter line number from page 1.           Age Year    Taxpayer's Estimate    Cond*   Original Installed 
         Description                                Acquired  of Fair Market Value                    Cost      Cond*             Value 
                                                                                    
Enter totals on page 1.                             TOTAL                          TOTAL                        TOTAL 
*Condition: enter good, avg (average), or poor.             Add pages, if needed.                          See  instructions on pages 3 and 4. 



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                                                                                            DR-405, R. 01/18, page 3 
                                               INSTRUCTIONS 

   Complete this form if you own property used for commercial purposes that is not included in the assessed value of 
   your business' real property. This may include office furniture, computers, tools, supplies, machines, and 
   leasehold improvements. Return this to your property appraiser's office by April 1. Keep a copy for your records. 
   Report your summary totals on page 1. Use page 2 or an attached, itemized list with original cost and date 
   acquired for each item to provide the details for each category. Contact your local property appraiser if you 
   have questions. 

   If you ask, the property appraiser will give you an extension for 30 days and may grant an additional 15 days. 
   You must ask for the extension in time for the property appraiser to consider the request and act on it before 
   April 1. 
   Each return is eligible for an exemption up to $25,000. By filing a DR-405 on time you automatically apply for 
   the exemption. If you do not file on time, Florida Law provides for the loss of the $25,000 exemption. 

            WHAT TO REPORT                                  LOCATION OF PERSONAL PROPERTY 
Include on your return:                                     Report all property located in this county on January 
1. Tangible Personal Property. Goods, chattels, and         1. You must file a single return for each site in the
   other articles of value (except certain vehicles) that   county where you transact business. If you have 
   can be manually possessed and whose chief value          freestanding property at multiple sites other than 
   is intrinsic to the article itself.                      where you transact business, file a separate, but 
                                                            single, return for all such property located in the 
2. Inventory held for lease. Examples: equipment,
                                                            county. 
   furniture, or fixtures after their first lease or rental.
3. Equipment on some vehicles. Examples: power              Examples of freestanding property at multiple sites 
   cranes, air compressors, and other equipment used        include vending and amusement machines, LP/ 
   primarily as a tool rather than a hauling vehicle.       propane tanks, utility and cable company property, 
                                                            billboards, leased equipment, and similar property 
4. Property personally owned, but used in the
                                                            not customarily located in the offices, stores, or plants 
   business.
                                                            of the owner, but is placed throughout the county. 
5. Fully depreciated items, whether written off or not.
   Report at original installed cost.                                         PENALTIES 
Do not include:                                             Failure to file - 25% of the total tax levied against 
                                                            the property for each year that no return is filed 
1. Intangible Personal Property. Examples: money, all
   evidences of debt owed to the taxpayer, all              Filing late - 5% of the total tax levied against the 
   evidence of ownership in a corporation.                  property covered by that return for each year, each 
                                                            month, and part of a month, that a return is late, but 
2. Household Goods. Examples: wearing apparel,
                                                            not more than 25% of the total tax 
   appliances, furniture, and other items ordinarily
   found in the home and used for the comfort of the        Unlisted property -15% of the tax attributable to the 
   owner and his family, and not used for commercial        omitted property 
   purposes.
3. Most automobiles, trucks, and other licensed                     RELATED FLORIDA TAX LAWS 
   vehicles. See 3 above.                                   §192.042, F.S. - Assessment date: Jan 1
4. Inventory that is for sale as part of your business.     §193.052, F.S. - Filing requirement
   Items commonly referred to as goods, wares, and          §193.062, F.S. - Filing date: April 1
   merchandise that are held for sale. Also, inventory      §193.063, F.S. - Extensions for filing
   is construction and agricultural equipment weighing      §193.072, F.S. - Penalties
   1,000 pounds or more that is returned to a               §193.074, F.S. - Confidentiality
   dealership under a rent-to-purchase option and           §195.027(4), F.S.- Return Requirements
   held for sale to customers in the ordinary course of     §196.183, F.S.  - $25,000 Exemption
   business. See section 192.001(11)(c), Florida            § 837.06, F.S. - False Official Statements
   Statutes.
                                                                             See line and column instructions on page 4. 



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                                                                                                    DR-405,  R. 01/18, Page 4 
 
                                              LINE INSTRUCTIONS 
 Within each section, group your assets by year of acquisition. List each item of property separately except for “classes” 
 of personal property. A class is a group of items substantially similar in function, use, and age. 
 Line 14 - Farm, Grove, and Dairy Equipment 
 List all types of agricultural equipment you owned on January 1. Describe property by type, manufacturer, model 
 number, and year acquired. Examples: bulldozers, draglines, mowers, balers, tractors, all types of dairy equipment, 
 pumps, irrigation pipe - show feet of main line and sprinklers, hand and power sprayers, heaters, discs, fertilizer 
 distributors. 
 Line 16 and 16a - Hotel, Motel, Apartment and Rental Units (Household Goods) 
 List all household goods. Examples: furniture, appliances, and equipment used in rental or other commercial property. 
 Both residents and nonresidents must report if a house, condo, apartment, etc. is rented at any time during the year. 
 Line 17 - Mobile Home Attachments 
 For each type of mobile home attachment (awnings, carports, patio roofs, trailer covers, screened porches or rooms, 
 cabanas, open porches, utility rooms, etc.), enter the number of items you owned on January 1, the year of purchase, 
 the size (length X width), and the original installed cost. 
 Line 20 - Leasehold Improvements, Physical Modifications to Leased Property 
 If you have made any improvements, including modifications and additions, to property that you leased, list the original 
 cost of the improvements. Group them by type and year of installation. Examples: slat walls, carpeting, paneling, 
 shelving, cabinets. Attach an itemized list or depreciation schedule of the individual improvements. 
 Line 22 - Owned by you but rented to another 
 Enter any equipment you own that is on a loan, rental, or lease basis to others. 
 Line 23 - Supplies 
 Enter the average cost of supplies that are on hand. Include expensed supplies, such as stationery and janitorial 
 supplies, linens, and silverware, which you may not have recorded separately on your books. 
 Include items you carry in your inventory account but do not meet the definition of “inventory” subject to exemption. 
 Line 24 - Renewable Energy Source Devices 
 List all renewable energy source devices as defined in section 193.624, Florida Statutes. Section 196.182, F.S., provides 
 an exemption to renewable energy source devices considered tangible personal property. The exemption is granted 
 based on a percentage of value, when the devices are installed, and what type of property the devices are installed on.  
  
                                           COLUMN INSTRUCTIONS 
 List all items of furniture, fixtures, all machinery, equipment, supplies, and certain types of equipment attached to mobile 
 homes. For each item, you must report your estimate of the current fair market value and condition of the item (good, 
 average, poor). Enter all expensed items at original installed cost. Do not use “various” or “same as last year” in any of 
 the columns. These are not adequate responses and may subject you to penalties for failure to file. 
 Taxpayer's Estimate of Fair Market Value 
 You must report the taxpayer's estimate of fair market value of the property in the columns labeled "Taxpayer's Estimate 
 of Fair Market Value." The amount reported is your estimate of the current fair market value of the property. 
 Original Installed Cost 
 Report 100% of the original total cost of the property in the columns labeled "Original Installed Cost." This cost includes 
 sales tax, transportation, handling, and installation charges, if incurred. Enter only unadjusted figures in "Original 
 Installed Cost" columns. 
 The original cost must include the total original installed cost of your equipment, before any allowance for depreciation. 
 Include sales tax, freight- in, handling, and installation costs. If you deducted a trade-in from the invoice price, enter the 
 invoice price. Add back investment credits taken for federal income tax if you deducted those from the original cost. 
 Include all fully depreciated items at original cost, whether written off or not. 
 Assets Physically Removed 
 If you physically removed assets last year, complete the columns in the first section of page 2. If you sold, traded, or 
 gave property to another business or person, include the name in the last column. 
 Leased, Loaned, and Rented Equipment 
 If you borrowed, rented, or leased equipment from others, enter the name and address of the owner or lessor in the 
 second section of page 2. Include a description of the equipment, year you acquired it, year of manufacture (if known), 
 the monthly rent, the amount it would have originally cost had you bought it new, and indicate if you have an option to 
 buy the equipment at the end of the term. 
  






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