Brevard County, Florida: business personal property tax return, 2027

Businesses in Brevard County report the equipment, furniture, computers and other tangible property they owned on January 1, 2027 to the Brevard County Property Appraiser (county property appraiser) on DR-405. The return is due April 1, 2027, or May 3, 2027 with an extension. The first $25,000 of assessed value per location is exempt; tax applies to value above that. After an initial return, the annual return is waived while value stays at or under $25,000.

Form
DR-405
Tangible Personal Property Tax Return
Due
April 1, 2027
no weekend roll
Extension
May 3, 2027
on request
Exemption
$25,000
deduction, per location
Est. tax rate
n/a
no sourced rate yet
Files via
—
Depreciation
19 classes
statewide table
Notice of value
August
typical mailing

Brevard County Property Appraiser does not publish its own depreciation table; the Florida statewide guideline table is applied. The appraiser may use a county-specific table.

No sourced tax rate; tax estimates are unavailable for this county.

Who files

Any business with tangible personal property at a Brevard County location on January 1.

Furniture and fixtures, kitchen and other machinery, computers and point-of-sale systems, signage, leasehold improvements that are trade fixtures, supplies are reported at original cost by year acquired; the appraiser depreciates them on the schedule below. Inventory held for sale, licensed vehicles and intangibles are not reported in Florida.

The exemption applies per location, so a company with three sites in Brevard County files three returns and gets three exemptions.

Deadlines and extensions

Assessment date
January 1, 2027
DR-405 due
April 1, 2027 — Statutory deadline (F.S. 193.062(1)); the county TPP page could not be read, see notes.
Extension
To May 3, 2027. Statutory 30-day extension (plus up to 15 discretionary days) under F.S. 193.063, requested from the Brevard County Property Appraiser before April 1. County-specific procedure unknown (site unreadable to our tooling).
Notice of value
August
Protest deadline
TRIM notice mailed in August; VAB petition due on or before the 25th day after the TRIM mailing (F.S. 194.011(3)(d)) — the 2025 Brevard TRIM notice printed a petition deadline of September 12, 2025. (County Value Adjustment Board (petition filed with the Clerk of the VAB; special magistrates hear TPP petitions))
Bills
November 1 (taxes are due and payable November 1, or as soon thereafter as the certified tax roll is received by the tax collector — F.S. 197.333). Due: Delinquent April 1 following the year of assessment (or 60 days after mailing of the original tax notice, whichever is later) — F.S. 197.333. Early-payment discounts under F.S. 197.162: 4% within 30 days after the tax notice is sent (November), 3% in December, 2% in January, 1% in February, 0% in March.

Exemption

The first $25,000 of assessed value per location is exempt; tax applies to value above that. After an initial return, the annual return is waived while value stays at or under $25,000.

Statute
Fla. Stat. § 196.183
In force
Tax years 2008–present
Under the threshold
An initial DR-405 must be filed to claim the exemption (the return is the application). In later years the annual return is waived while the value listed on the return stays at or below $25,000; a return is required again in any year the value exceeds $25,000, and the waiver can be regained only by filing a return showing value at or below $25,000. By February 1 the property appraiser mails a notice (optional form DR-405W) to waived taxpayers reminding them a return is required if value exceeds the exemption.

Depreciation schedule

Brevard County Property Appraiser does not publish its own table; the Florida Department of Revenue guideline table is applied by default, and the appraiser may use a county-specific one.

ClassLifePercent good, years 1 → 6
4-year economic life4 yr83% · 65% · 43% · 24% · 18%
5-year economic life5 yr85% · 69% · 52% · 34% · 23% · 18%
6-year economic life6 yr87% · 73% · 57% · 41% · 30% · 23%
7-year economic life7 yr89% · 76% · 62% · 48% · 37% · 28%
8-year economic life8 yr90% · 79% · 67% · 54% · 43% · 33%
9-year economic life9 yr91% · 82% · 72% · 61% · 51% · 41%
10-year economic life10 yr92% · 84% · 76% · 67% · 58% · 49%
11-year economic life11 yr93% · 86% · 78% · 70% · 62% · 54%
12-year economic life12 yr94% · 87% · 80% · 73% · 66% · 58%
13-year economic life13 yr94% · 88% · 82% · 75% · 69% · 62%
14-year economic life14 yr95% · 89% · 84% · 77% · 71% · 65%
15-year economic life15 yr95% · 90% · 85% · 79% · 73% · 68%
16-year economic life16 yr96% · 91% · 86% · 81% · 75% · 71%
17-year economic life17 yr96% · 91% · 87% · 82% · 77% · 73%
18-year economic life18 yr96% · 92% · 88% · 83% · 79% · 75%
19-year economic life19 yr97% · 93% · 89% · 85% · 81% · 77%
20-year economic life20 yr97% · 93% · 90% · 86% · 82% · 78%
25-year economic life25 yr98% · 95% · 93% · 90% · 87% · 84%
30-year economic life30 yr98% · 97% · 95% · 93% · 91% · 89%

Source: leepa.org/webforms/tangible/Untrended%20Depreciation.pdf

County does not publish its own percent-good table (as far as could be determined); DOR Standard Measures of Value (Rule 12D-51.002) table applied. The appraiser may apply a county-specific table.

CAVEAT: the BCPAO tangible and forms pages were unreadable to our tooling on 2026-11-02 (HTTP client errors; only the home page loaded) and no Brevard table surfaced in searches, so the 'no county table' finding is unverified — re-check www.bcpao.us/tangible.aspx in a browser.

How to file

Confirm the channel with the appraiser.

Form
DR-405 — Tangible Personal Property Tax Return (rev. R. 01/18 (Rule 12D-16.002, F.A.C.))

STATUS: UNVERIFIED COUNTY DETAILS.

On 2026-11-02 every BCPAO content page returned an HTTP client error to our fetcher (www.bcpao.us/tangible.aspx, tangible.aspx?t=1.1 and ?t=1.2, forms.aspx, faq.aspx?t=1, ContactUs.aspx, TaxRoll.aspx?t=3.1); only the home page (www.bcpao.us/, 'Brevard County Property Appraiser', no appointment needed for in-person service) and TRIM-notice PDFs under bcpao.us/docs/trim/ loaded, and the web-search budget was exhausted before an alternative source was found.

Portal/mailing address/e-mail are therefore null, not guessed. Statewide rules (DR-405, April 1, 193.063 extension, $25,000 exemption, 193.072 penalties) apply. Known from the sample 2025 TRIM notice (bcpao.us/docs/trim/3028291): 2025 VAB petitions were due on or before September 12, 2025.

Penalties

  • Late return: 5% of the tax for each month (or part) it is late, capped at 25%.
  • No return filed: 25% of the tax.
  • Property omitted from a return: 15% of the tax on the omitted property.
  • Fraud or intent to evade: 50% of the tax.

F.S. 193.072: 5%/month late (cap 25%), 25% failure to file, 15% unreported property.

Questions

DR-405 is due to Brevard County Property Appraiser by April 1, 2027. A 30-day extension to May 3, 2027 is available: Statutory 30-day extension (plus up to 15 discretionary days) under F.S. 193.063, requested from the Brevard County Property Appraiser before April 1. County-specific procedure unknown (site unreadable to our tooling).

The first $25,000 of assessed value per location is exempt; tax applies to value above that. After an initial return, the annual return is waived while value stays at or under $25,000.

Confirm the channel with the appraiser.

Late return: 5% of the tax for each month (or part) it is late, capped at 25%. No return filed: 25% of the tax. Property omitted from a return: 15% of the tax on the omitted property. Fraud or intent to evade: 50% of the tax.

Sources

Every figure above is taken from one of these documents; the date is when Rendition last read it.

  1. 01Brevard County Property Appraiser — business personal property filing pagebcpao.us/read 2026-11-02
  2. 02Filing deadlinem.flsenate.gov/Statutes/193.062read 2026-11-02
  3. 03Extension deadlinem.flsenate.gov/Statutes/193.063read 2026-11-02
  4. 04DR-405 — Tangible Personal Property Tax Returnfloridarevenue.com/property/Documents/dr405.pdfread 2026-11-02
  5. 05Exemption rule — Fla. Stat. § 196.183flsenate.gov/Laws/Statutes/2024/196.183read 2026-11-02
  6. 06Florida statewide depreciation tableleepa.org/webforms/tangible/Untrended%20Depreciation.pdfread 2026-11-02
  7. 07Penalty statutem.flsenate.gov/Statutes/193.072read 2026-11-02
  8. 08Notice of value and protest deadlinebcpao.us/docs/trim/3028291
  9. 09Florida notice and appeal rulesm.flsenate.gov/statutes/194.011
  10. 10Tax bill due datem.flsenate.gov/Statutes/197.333read 2026-11-02
  11. 11Brevard County Property Appraiser websitebcpao.us
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