Filing Your Tangible Personal Property Return
Tangible personal property (TPP) is all goods, property other than real estate and other articles of value that the owner can physically possess and have intrinsic value. Inventory, individually held household goods and some vehicular items are excluded
Anyone who owns TPP on January 1st and who has a proprietorship, partnership or corporation, or is a self-employed agent or a contractor, must file a TPP Return with the Property Appraiser of Miami-Dade County.
Property owners who lease, lend or rent property must also file. The costs listed on the return are utilized in the valuation of the property.
- Read guidelines on filing a TPP Return
- Read Frequently Asked Questions (also in Spanish and Creole)
- Search Florida Statutes, Section 193.062
Who Must File a Return
A taxpayer may be waived from filing the Tangible Personal Property Tax Return if:
- An initial return was filed
- The prior year value was less than $25,000
- The current value remains less than $25,000 (i.e. no new purchases over the past year)
The Tangible Personal Property Tax Return waiver does not apply – meaning a return must be filed – if:
- It is a new business
- The prior year value was greater than $25,000
- The current year value is greater than $25,000
- It is for owners of a freestanding property at multiple sites, other than sites where the owner transacts business
Freestanding property is property placed at multiple sites and includes such property as vending equipment and amusement machines, leased equipment, LP/propane tanks, utility and cable company property.
If you are uncertain as to whether you qualify for the waiver or not, it is recommended that you file the Tangible Personal Property Return Form to avoid possible penalties and fines.
TRIM Notices
TRIM Notices are mailed out no later than August 24 indicating the valuation of the TPP. There is a 25-day period whereby you may appeal the valuation of your property with the Property Appraiser of Miami-Dade County.
After the deadline on the notice, property owners cannot contest value unless a Value Adjustment Board (VAB) petition was timely filed and a hearing is pending before the VAB.
The tax bill is mailed to the taxpayer, usually by November. Any questions related to the collection of taxes for TPP should be referred to the Tax Collector's Office.
File Your TPP Tax Return
Returns must be submitted by April 1st of each year, or the first business day, should the due date fall on a weekend or holiday.
File your Tangible Personal Property Tax Return online
Or file by mail
Complete the TPP Tax Return Form (DR-405) and mail it to:
Property Appraiser of Miami-Dade County
Tangible Personal Property Department
South Dade Government Center
10710 SW 211 Street
Suite 207
Cutler Bay, Florida 33189
Report all property located in the County on January 1. You must file a single return for each site in the County where you transact business. If you have freestanding property at multiple sites other than where you transact business, file a separate, but single, return for all freestanding property located in the County.
Please follow the detailed instructions included in the TPP Tax Return Form regarding the required information to file a compliant TPP Tax Return Form.
Request a Filing Extension
The law requires a Tangible Personal Property tax return to be filed with the Property Appraiser on or before April 1. While it is possible to request an extension, the Property Appraiser of Miami-Dade County, in keeping with Florida law, requires the property owner to abide by specific conditions.
Each request for an extension must include:
- Tangible Personal Property folio number
- Name of the taxable entity
- Property address
All requests for 30-day extensions must be received by April 1 (or the next business day, if April 1 falls on a weekend or legal holiday). Extensions beyond 30 days will not be considered.
Request a filing extension online
By mail
Complete the TPP Extension form and submit a written request for an extension to:
Property Appraiser of Miami-Dade County
Tangible Personal Property Department
South Dade Government Center
10710 SW 211 Street
Suite 207
Cutler Bay, Florida 33189
By fax
305-375-1411
By email
tpp@miamidadepa.gov
All returns granted a 30-day extension must be returned – postmarked by the United States Postal Service, commercial mail delivery service or delivered to the Property Appraiser's Office – by May 1 (or the next business day if May 1 falls on a weekend or legal holiday) to avoid penalties.
Related Information
You may file a petition form with the Value Adjustment Board before the deadline on your Notice of Proposed Property Taxes. Read more about appealing Tangible Personal Property.
Penalties for delinquency, failure to file and omitted property may be imposed. Returns filed after the due date, or extended due date, will be assessed a penalty of total taxes levied at a rate of 5% for each month after April 1 to a maximum of 25%.
For example:
- Returns filed (or postmarked) after due date through April 30 will receive a 5% penalty
- Returns filed (or postmarked) May 1 through May 31 will receive a 10% penalty
- Returns filed (or postmarked) June 1 through June 30 will receive a 15% penalty
- Returns filed (or postmarked) July 1 through July 31 will receive a 20% penalty
- Returns filed (or postmarked) August 1 and after will receive a 25% penalty
If you filed an initial return, you may qualify for a filing waiver. The waiver may apply in all subsequent years in which the property’s assessed value remains at or below $25,000.
Any taxpayer claiming more exemptions than legally allowed is subject to taxes due on the improperly exempted portion of the assessment, penalized at 50% plus an additional 15% per annum due from the year the exemption was applied.
This information is confidential per Florida Statutes..
There is always a fee for this request, which varies depending upon the size and complexity of the request. Upon obtaining the information requested, the agent will be contacted via phone as to the required fee.
Requests for copies can also be made at either Property Appraiser office.
A copy of this information may be mailed via United States Postal Service to the address we currently have on record. This information may not be emailed or faxed as these mediums do not secure the confidentiality of the document.
If the request is made by a person other than the taxpayer (agent), a letter of authorization (LOA) is required. This LOA must be on the taxpayer's letterhead allowing the agent to view all confidential information contained in the file and must be signed by the owner or corporate officer.
The complete folio, name and property address must be included and mailed to:
Property Appraiser of Miami-Dade County
Tangible Personal Property Department
South Dade Government Center
10710 SW 211 Street
Suite 207
Cutler Bay, Florida 33189
There are multiple reasons why you may receive more than one notice:
- One notice may be for your real property (land & building) and would consist of a thirteen-digit number formatted as follows: 99-9999-999-9999. The personal property (furniture & fixtures) notice has a barcode reflected on the notice and consists of an eight-digit folio number formatted as follows: 99-999999.
- Sometimes a change is made to your assessment and a new notice is generated for your personal property account. In this case, the same personal property folio would be on the notice, but a new valuation and tax due would be reflected as well as an extended deadline date. This would then become your valid notice.
- You may have applied for and received an Enterprise Abatement. If so, your other notices would have "ENTERPRISE ABATEMENT" to the right of the property address on the form itself.
- You may have been assessed for assets, which escaped taxation in prior years. If so, this is indicated on the Notice by the words "BACK ASSESSMENT" beneath the millage code at the top center of the notice. You will receive a notice for each year back assessed.