Collier County, Florida: business personal property tax return, 2027
Businesses in Collier County report the equipment, furniture, computers and other tangible property they owned on January 1, 2027 to the Collier 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.
Collier 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 Collier 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 Collier County files three returns and gets three exemptions.
Deadlines and extensions
- Assessment date
- January 1, 2027
- DR-405 due
- April 1, 2027 — Returns are accepted between January 1 and April 1.
- Extension
- To May 3, 2027. Extension requests are accepted after March 1: submit the county's annual Extension Request form by e-mail to tpp@collierappraiser.com before April 1 (30 days under F.S. 193.063).
- 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)). (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
Collier 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 Collier TPP page and contact page publish no depreciation, percent-good or economic-life table (checked 2026-11-02).
How to file
By mail.
- By mail
- Collier County Property Appraiser, Tangible Personal Property Dept., 3950 Radio Road, Naples, FL 34104-3750
- By email
- tpp@collierappraiser.com
- Form
- DR-405 — Tangible Personal Property Tax Return (rev. R. 01/18 (Rule 12D-16.002, F.A.C.))
No e-file portal is published; the county's 2026 business return (www.collierappraiser.com/Pdfs/TPP/2026_collier_tangbizreturnshi.pdf — returned an HTTP error to our fetcher) is mailed to the Radio Road office. tpp@collierappraiser.com is the TPP Department's published e-mail (used for extension requests; the page does not state whether completed returns are accepted by e-mail).
Phone 239-252-8145, fax 239-252-8196 (www.collierappraiser.com/Main_TPP/TPPContactus.html).
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. The Collier TPP page does not state the $25,000 exemption amount (countyStatedAmount null); the state rule applies.
Estimated tax
For a typical in-city location, about 0.9% of assessed value.
City of Naples FY 2025-26 approved Operating Budget (includes Resolution 25-15700 'Tax Levy and Final Millage Rate'), 'Distribution of Tax Levy': City of Naples 1.2300 + School District 4.2490 + Collier County 3.2449 + Water Management/Cypress Basin 0.0978 + Mosquito Control 0.1349 = 8.9566 mills total for a Naples property.
Source is the city's adopted budget, not the appraiser/tax collector millage sheet (the Collier PA tax-roll page lists values only and no composite millage table was found); verify against the Collier Tax Collector's 2025 millage sheet. Estimate only.
Questions
DR-405 is due to Collier County Property Appraiser by April 1, 2027. A 30-day extension to May 3, 2027 is available: Extension requests are accepted after March 1: submit the county's annual Extension Request form by e-mail to tpp@collierappraiser.com before April 1 (30 days under F.S. 193.063).
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: Collier County Property Appraiser, Tangible Personal Property Dept., 3950 Radio Road, Naples, FL 34104-3750.
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 $0.90 per $100 of assessed value, so about 0.9% 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.
- 01Collier County Property Appraiser — business personal property filing pagecollierappraiser.com/Main_TPP/TangiblePersonalProperty.htmlread 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
- 04Florida statewide depreciation tableleepa.org/webforms/tangible/Untrended%20Depreciation.pdfread 2026-11-02
- 05Adopted tax rates used for the estimatenaplesgov.com/media/179856read 2026-11-02
- 06Penalty statutem.flsenate.gov/Statutes/193.072read 2026-11-02
- 07Notice of value and protest deadlinem.flsenate.gov/statutes/194.011
- 08Tax bill due datem.flsenate.gov/Statutes/197.333read 2026-11-02
- 09Collier County Property Appraiser websitecollierappraiser.com
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