Florida tangible personal property is a business equipment list
Florida tangible personal property tax generally covers movable business or rental property, with a $25,000 exemption tied to a timely return.
Florida tangible personal property tax usually covers movable business goods. It also covers many items held for lease, lending, or rent.
Tools, desks, machines, signs, computers, and business furniture can fit this group. Land and buildings do not. Stock held for sale is left out. So are household goods used by the owner or family rather than for business.
Report the goods that were in a county on January 1 to that county’s property appraiser. The usual form is DR-405, and the normal due date is April 1. A timely first return can claim up to a $25,000 value exemption.
After that exemption is set, the appraiser may waive later returns while the value stays at or below $25,000. The owner must file again if the value rises or the appraiser asks for a return.
Keep a list with each item’s cost, date, and location. Mark items that were sold or removed. If the business moved, check where each item sat on January 1 because that date points to the right county.
Official sources
Last checked against these sources: July 27, 2026.
Related Florida notes
Picked from direct subjects, contextual paths, topics, and tags, with direct relationships weighted more heavily.
Money and taxes
Florida homestead filing starts at the county property appraiser
Florida homestead can lower a tax bill. The county property appraiser checks the filing for the exact home.
Read this note ->Money and taxes
Save Our Homes needs context before you estimate a tax bill
Save Our Homes limits annual assessed-value increases after homestead begins, but ownership changes and the rest of the tax bill still matter.
Read this note ->Money and taxes
A Florida TRIM notice is not the tax bill
Florida TRIM notices show proposed property taxes and hearing details before the yearly bill arrives from the tax collector.
Read this note ->Money and taxes
Florida veteran and disability tax breaks start at the property appraiser
Florida has several veteran, disability, surviving-spouse, widow, widower, and blindness property-tax benefits, but the county property appraiser decides the file.
Read this note ->Money and taxes
Florida catastrophic event tax refunds start with the property appraiser
When a Florida home is damaged badly enough to be unlivable, the property-tax refund path starts with the county property appraiser, not the insurer.
Read this note ->Money and taxes
Florida non-homestead cap is not Save Our Homes
Florida non-homestead property can have a 10 percent assessment cap, but it is different from homestead, Save Our Homes, and the full tax bill.
Read this note ->