Duval County, Florida: business personal property tax return, 2027
Businesses in Duval County report the equipment, furniture, computers and other tangible property they owned on January 1, 2027 to the Duval 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.
Who files
Any business with tangible personal property at a Duval 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 Duval 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. Written request for the 30-day extension must be in the office before the April 1 deadline (for 2026: by 5:30 PM Tuesday March 31) by email (preferred) to TPPEXTREQ@coj.net, fax 904-255-7992, or mail; include business name, location address, TPP account number and reason; attach an Excel list for multiple accounts; keep proof of transmission.
- Notice of value
- August
- Protest deadline
- Notice of proposed property taxes (TRIM) arrives in August (county FAQ); VAB petition due on or before the 25th day after the TRIM mailing (F.S. 194.011(3)(d)). VAB page: https://www.jacksonville.gov/departments/property-appraiser/value-adjustment-board. (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 — FAQ: Amendment One (Jan 29, 2008) '$25,000 exemption for Tangible Personal Property'; businesses under $25,000 file an initial return and need not file again until assets exceed that threshold; new businesses filing after April 1 do not receive the exemption.
Depreciation schedule
Duval County Property Appraiser publishes its own percent-good table with 13 asset classes.
| Class | Life | Percent good, years 1 → 6 |
|---|---|---|
| 2-year life (T) | 2 yr | 50% · 31% · 20% · 10% |
| 4-year life (PC — personal computers) | 4 yr | 83% · 65% · 43% · 24% · 18% · 14% |
| 5-year life (T) | 5 yr | 85% · 72% · 55% · 36% · 29% · 18% |
| 6-year life (T) | 6 yr | 87% · 76% · 60% · 43% · 38% · 32% |
| 6-year life (MF — mainframe) | 6 yr | 87% · 73% · 57% · 41% · 30% · 23% |
| 7-year life (T) | 7 yr | 89% · 79% · 65% · 51% · 47% · 38% |
| 8-year life (T) | 8 yr | 90% · 82% · 70% · 57% · 54% · 45% |
| 9-year life (T) | 9 yr | 91% · 85% · 76% · 65% · 64% · 56% |
| 10-year life (T) | 10 yr | 92% · 87% · 80% · 71% · 73% · 67% |
| 12-year life (T) | 12 yr | 94% · 90% · 84% · 77% · 83% · 79% |
| 15-year life (T) | 15 yr | 95% · 94% · 89% · 84% · 92% · 93% |
| 20-year life (T) | 20 yr | 97% · 97% · 95% · 91% · 103% · 107% |
| 30-year life (T) | 30 yr | 98% · 101% · 100% · 99% · 115% · 122% |
Duval County Property Appraiser '2026 In Progress Tangible Personal Property Present Worth Table (General)', last revised 2/5/2026, 231 E. Forsyth St, (904) 255-5900.
Rows are year acquired (2025 = age 1 ... 1995 = age 31); column headers are life classes '2 (T)', '4 (PC)', '5 (T)', '6 (T)', '6 (MF)', '7 (T)', '8 (T)', '9 (T)', '10 (T)', '12 (T)', '15 (T)', '20 (T)', '30 (T)' (T = trended; PC = personal computers; MF = mainframe).
How to file
By mail.
- By mail
- Duval County Property Appraiser's Office, Attn: Tangible Personal Property Division, 231 East Forsyth St, Room 330, Jacksonville, FL 32202
- Form
- DR-405 — Tangible Personal Property Tax Return (rev. R. 01/18 (Rule 12D-16.002, F.A.C.))
No TPP e-file portal; returns are mailed (the general-returns page also accepts the asset listing on disk/CD in Excel or CSV with a signed original return). TPPEXTREQ@coj.net is for extension requests only; patpp@coj.net is for requesting prior-year present-worth tables and economic life guides. TPP phone 904-255-5903. The office asks filers to call for the form 'due to website updates'.
TPP database search: paopropertysearch.coj.net/Tangible/Search.aspx.
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.
Estimated tax
For a typical in-city location, about 1.8% of assessed value.
Duval '2025 FINAL MILLAGES': General Services District / USD1 (City of Jacksonville) total 17.7412 mills = School Board 6.3430 + City of Jacksonville general government 11.1919 + SJRWMD 0.1793 + FIND 0.0270 (Urban Service District 0.0000; no debt millage). USD2 Jacksonville Beach 18.4452, USD3 Atlantic Beach 17.2004, USD4 Neptune Beach 17.8161, USD5 Baldwin 18.9701. Estimate only.
Questions
DR-405 is due to Duval County Property Appraiser by April 1, 2027. A 30-day extension to May 3, 2027 is available: Written request for the 30-day extension must be in the office before the April 1 deadline (for 2026: by 5:30 PM Tuesday March 31) by email (preferred) to TPPEXTREQ@coj.net, fax 904-255-7992, or mail; include business name, location address, TPP account number and reason; attach an Excel list for multiple accounts; keep proof of transmission.
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: Duval County Property Appraiser's Office, Attn: Tangible Personal Property Division, 231 East Forsyth St, Room 330, Jacksonville, FL 32202.
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 $1.77 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.
- 01Duval County Property Appraiser — business personal property filing pagejacksonville.gov/departments/property-appraiser/tangible-personal-propertyread 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
- 04Duval County Property Appraiser — exemption as stated by the countyjacksonville.gov/departments/property-appraiser/tangible-personal-property-faqread 2026-11-02
- 05Duval County Property Appraiser depreciation schedulejacksonville.gov/getattachment/Departments/Property-Appraiser/Tangible-Personal-Property/2026-General-Present-Worth-Table-(2).pdf.aspx?lang=en-USread 2026-11-02
- 06Adopted tax rates used for the estimatejacksonville.gov/departments/property-appraiser/millage-rates/2025-final-millage-chart.aspxread 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
- 10Duval County Property Appraiser websitejacksonville.gov/departments/property-appraiser
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