Broward County, Florida: business personal property tax return, 2027
Businesses in Broward County report the equipment, furniture, computers and other tangible property they owned on January 1, 2027 to the Broward 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.
Broward 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.
Who files
Any business with tangible personal property at a Broward 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 Broward County files three returns and gets three exemptions.
Deadlines and extensions
- Assessment date
- January 1, 2027
- DR-405 due
- April 1, 2027
- Extension
- To May 3, 2027. 30-day extension; the request must be filed with the TPP section a reasonable time before April 1 (F.S. 193.063, as stated on the BCPA TPP page). The county DR-405 also notes the possible additional 15 days.
- Notice of value
- August
- Protest deadline
- TRIM notice mailed in August; VAB petition deadline is 25 days from the TRIM mailing date (always mid-September) per the BCPA TPP page and F.S. 194.011(3)(d). Appeals info at https://bcpa.net/value.asp. (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.
- As stated by the county
- $25,000 — County DR-405: 'Each return is eligible for an exemption up to $25,000'; TPP page: the return serves as the exemption application.
Depreciation schedule
Broward 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.
| Class | Life | Percent good, years 1 → 6 |
|---|---|---|
| 4-year economic life | 4 yr | 83% · 65% · 43% · 24% · 18% |
| 5-year economic life | 5 yr | 85% · 69% · 52% · 34% · 23% · 18% |
| 6-year economic life | 6 yr | 87% · 73% · 57% · 41% · 30% · 23% |
| 7-year economic life | 7 yr | 89% · 76% · 62% · 48% · 37% · 28% |
| 8-year economic life | 8 yr | 90% · 79% · 67% · 54% · 43% · 33% |
| 9-year economic life | 9 yr | 91% · 82% · 72% · 61% · 51% · 41% |
| 10-year economic life | 10 yr | 92% · 84% · 76% · 67% · 58% · 49% |
| 11-year economic life | 11 yr | 93% · 86% · 78% · 70% · 62% · 54% |
| 12-year economic life | 12 yr | 94% · 87% · 80% · 73% · 66% · 58% |
| 13-year economic life | 13 yr | 94% · 88% · 82% · 75% · 69% · 62% |
| 14-year economic life | 14 yr | 95% · 89% · 84% · 77% · 71% · 65% |
| 15-year economic life | 15 yr | 95% · 90% · 85% · 79% · 73% · 68% |
| 16-year economic life | 16 yr | 96% · 91% · 86% · 81% · 75% · 71% |
| 17-year economic life | 17 yr | 96% · 91% · 87% · 82% · 77% · 73% |
| 18-year economic life | 18 yr | 96% · 92% · 88% · 83% · 79% · 75% |
| 19-year economic life | 19 yr | 97% · 93% · 89% · 85% · 81% · 77% |
| 20-year economic life | 20 yr | 97% · 93% · 90% · 86% · 82% · 78% |
| 25-year economic life | 25 yr | 98% · 95% · 93% · 90% · 87% · 84% |
| 30-year economic life | 30 yr | 98% · 97% · 95% · 93% · 91% · 89% |
Source: leepa.org/webforms/tangible/Untrended%20Depreciation.pdf
County does not publish its own percent-good table; DOR Standard Measures of Value (Rule 12D-51.002) table applied. The appraiser may apply a county-specific table. The BCPA TPP page itself points filers to the DOR 'Standard Measures of Value: Tangible Personal Property Appraisal Guidelines' for valuation.
How to file
By mail.
- By mail
- Broward County Property Appraiser's Office, Attn: TPP, 115 S. Andrews Ave., Room 111, Fort Lauderdale, FL 33301-1801
- Form
- DR-405 — Tangible Personal Property Tax Return (rev. R. 01/18 (Rule 12D-16.002, F.A.C.))
BCPA publishes no TPP e-file portal (its only online filing is homestead/exemptions); returns are filed on the county DR-405 (bcpa.net/Forms/DR-405a.pdf, DR-405 R. 12/11 with the Room 111 return address) by mail or in person.
TPP fax 954-357-6374; TPP manager Matthew Chaiken 954-357-5491 (mchaiken@bcpa.net listed as a contact, not stated as a filing channel); TRIM/account questions 954-357-6836; contacts by business area at bcpa.net/Phone_TPP.asp. The TPP page says the return 'also serves as your application for the exemption' and links the DOR TPP Appraisal Guidelines for valuation.
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 as cited on bcpa.net/TPP.asp: 5%/month late (cap 25%), 25% failure to file, 15% unreported property.
Estimated tax
For a typical in-city location, about 1.8% of assessed value.
BCPA '2025 Final Millage Rates', City of Fort Lauderdale (code 0312, North Broward Hospital District): total 18.4464 mills = county operating 5.6658 + county debt 0.0000 + school board 6.3200 + school debt 0.1645 + Children's Services Council 0.4500 + North Broward Hospital District 1.2391 + FIND 0.0270 + SFWMD 0.2301 + city operating 4.1193 + city debt 0.2306. Other 2025 totals: Hollywood 22.0571 (N.
Hospital) / 20.8985 (S. Hospital), Pembroke Pines 18.8931, Coral Springs 20.2856, Pompano Beach 20.2573, unincorporated 19.0509 / 17.8923. Estimate only.
Questions
DR-405 is due to Broward County Property Appraiser by April 1, 2027. A 30-day extension to May 3, 2027 is available: 30-day extension; the request must be filed with the TPP section a reasonable time before April 1 (F.S. 193.063, as stated on the BCPA TPP page). The county DR-405 also notes the possible additional 15 days.
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.
By mail. Mailing address: Broward County Property Appraiser's Office, Attn: TPP, 115 S. Andrews Ave., Room 111, Fort Lauderdale, FL 33301-1801.
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.
For a typical in-city location the combined 2025 rate of overlapping taxing units is $1.84 per $100 of assessed value, so about 1.8% of assessed value. Your exact rate depends on the city, school district and special districts at the address.
Sources
Every figure above is taken from one of these documents; the date is when Rendition last read it.
- 01Broward County Property Appraiser — business personal property filing pagebcpa.net/TPP.aspread 2026-11-02
- 02DR-405 — Tangible Personal Property Tax Returnfloridarevenue.com/property/Documents/dr405.pdfread 2026-11-02
- 03Exemption rule — Fla. Stat. § 196.183flsenate.gov/Laws/Statutes/2024/196.183read 2026-11-02
- 04Broward County Property Appraiser — exemption as stated by the countybcpa.net/Forms/DR-405a.pdfread 2026-11-02
- 05Florida statewide depreciation tableleepa.org/webforms/tangible/Untrended%20Depreciation.pdfread 2026-11-02
- 06Adopted tax rates used for the estimatebcpa.net/Includes/Downloads/2025/2025%20Final%20Millage%20Rate%20Table.pdfread 2026-11-02
- 07Penalty statutem.flsenate.gov/Statutes/193.072read 2026-11-02
- 08Florida notice and appeal rulesm.flsenate.gov/statutes/194.011
- 09Tax bill due datem.flsenate.gov/Statutes/197.333read 2026-11-02
- 10Broward County Property Appraiser websitebcpa.net
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