Federal Employer
Identification Number
Personal Property Summary Schedule - Enter totals from page 2 or from an
attached itemized list or depreciation schedule with original cost and date of acquisition.
Taxpayer's Estimate
of Fair Market Value
Original Installed
Cost
For Property
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 Other, specify:
TOTAL PERSONAL PROPERTY
Sign and date your return, send the original to the county property appraiser’s office by April 1. Unsigned 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.
Continued on page 2
CONFIDENTIAL
Broward County Property Appraiser’s Office
Attn: TPP
115 S. Andrews Ave., Room 111
Fort Lauderdale, FL 33301-1801
I declare I have read this tax return and the accompanying schedules and statements. The facts
in them are true. If prepared by 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.
$25,000 Less
Widowed Exemptions
Blind Taxable
Total disability Value
Other, specify
Penalties
Signature, deputy Date
Signature
taxpayer
Print name
Title
Date
Signature
preparer
Print name
Preparer ID
Date
Address
Phone
NAICS
-
No
Yes
1.
Owner or person in charge
Phone
Business/corporate name
2. Physical location
(no PO Boxes)
3. Do you file a TPP tax return under any other name?
Name on most recent return or tax bill
4. Date you began business in this county
5. Fiscal year
end date
If before 12/31 last year, does this return reflect
additions/deletions through Dec 31?
6. Type or nature of your business
Trade levels (check all that apply) Retail Wholesale
Manufacturing Professional Service Agricultural
Leasing/rental Other, specify:
7. Did you file a TPP return in this county last year?
Name and
location
8. Former owner of business
9. If sold, to whom? Date sold
TANGIBLE PERSONAL PROPERTY TAX RETURN
NoYes
Yes No
DR-405, R. 12/11
Rule 12D-16.002, F.A.C.
Return to property appraiser by April 1 to avoid penalty.
County Tax year
Business name (DBA-Doing Business As) and mailing address:
If name or address is incorrect, please make needed corrections.
Broward
DR-405, R. 12/11 , Page 2
ASSETS PHYSICALLY REMOVED DURING THE LAST YEAR
Description Age
Year
Acquired
Taxpayer's Estimate
of Fair Market Value
Original Installed
Cost
Disposed, sold, or traded and to whom?
SCHEDULE FOR LINE 22, PAGE 1
Equipment owned by you but rented, leased, or held by others. Enter total on page 1.
Lease
Number
Name/address of lessee
Actual physical location
Description Age
Year
Acquired
Monthly
Rent
Term
Taxpayer's
Estimate of Fair
Market Value
Cond*
Original
Installed Cost
New
LEASED, LOANED, OR RENTED EQUIPMENT
Complete if you hold equipment belonging to others.
Name and Address of Owner or Lessor Description
Year
Acquired
Year of
Manufacture
Monthly
Rent
Original Installed
Cost
Yes No
Report all property owned by you including fully depreciated items still in use.
TANGIBLE PERSONAL PROPERTY
SCHEDULES FOR PAGE 1, LINES 10 - 21, 23, and 24
APPRAISER’S USE ONLY
Description
Age
Year
Acquired
Taxpayer's Estimate
of Fair Market Value
Cond*
Original Installed
Cost
Cond*
Value
Enter totals on page 1.
TOTAL
TOTAL TOTAL
See instructions on pages 3 and 4.
Description
Age
Year
Acquired
Taxpayer's Estimate
of Fair Market Value
Cond*
Original Installed
Cost
Cond*
Value
Enter totals on page 1.
TOTAL
TOTAL TOTAL
Enter line number from page 1.
Enter line number from page 1.
Description
Age
Year
Acquired
Taxpayer's Estimate
of Fair Market Value
Cond*
Original Installed
Cost
Cond*
Value
Enter totals on page 1.
TOTAL
TOTAL TOTAL
Lease
Purchase
Option
Enter line number from page 1.
*Condition: enter good, avg (average), or poor. Add pages, if needed.
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
Include on your return:
1. Tangible Personal Property. Goods, chattels, and
other articles of value (except certain vehicles)
that can be manually possessed and whose chief
value is intrinsic to the article itself.
2. Inventory held for lease. Examples: equipment,
furniture, or fixtures after their first lease or rental.
3. Equipment on some vehicles. Examples: power
cranes, air compressors, and other equipment
used
primarily as a tool rather than a hauling vehicle.
4. Property personally owned, but used in the
business.
5. Fully depreciated items, whether written off or
not. Report at original installed cost.
Do not include:
1. Intangible Personal Property. Examples: money,
all evidences of debt owed to the taxpayer, all
evidence of ownership in a corporation.
2. Household Goods. Examples: wearing apparel,
appliances, furniture, and other items ordinarily
found in the home and used for the comfort of
the owner and his family, and not used for
commercial purposes.
3. Most automobiles, trucks, and other licensed
vehicles. See 3 above.
4. Inventory that is for sale as part of your business.
Items commonly referred to as goods, wares,
and merchandise that are held for sale.
DR-405, R. 12/11, page 3
INSTRUCTIONS
LOCATION OF PERSONAL PROPERTY
Report all property located in this 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 such property located in the
county.
Examples of freestanding property at multiple sites
include vending and amusement machines, LP/
propane tanks, utility and cable company property,
billboards, leased equipment, and similar property
not customarily located in the offices, stores, or plants
of the owner, but is placed throughout the county.
PENALTIES
Failure to file - 25% of the total tax levied against
the property for each year that no return is filed
Filing late - 5% of the total tax levied against the
property covered by that return for each year, each
month, and part of a month, that a return is late, but
not more than 25% of the total tax
Unlisted property -15% of the tax attributable to the
omitted property
RELATED FLORIDA TAX LAWS
§192.042, F.S. - Assessment date: Jan 1
§193.052, F.S. - Filing requirement
§193.062, F.S. - Filing date: April 1
§193.063, F.S. - Extensions for filing
§193.072, F.S. - Penalties
§193.074, F.S. - Confidentiality
§195.027(4), F.S.- Return Requirements
§196.183, F.S. - $25,000 Exemption
§ 837.06, F.S. - False Official Statements
See line and column instructions on 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.
DR-405, R. 12/11, Page 4
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.