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

Businesses in Orange County report the equipment, furniture, computers and other tangible property they owned on January 1, 2027 to the Orange 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
1.8%
of assessed value, typical in-city
Files via
Online
TPP eFile (Tyler SmartFile) — Tangible Personal Property Tax Return (DR-405)
Depreciation
19 classes
statewide table
Notice of value
August
typical mailing

Orange 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 Orange 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 Orange 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. Statutory 30-day extension (plus up to 15 discretionary days) under F.S. 193.063, requested from the OCPA TPP Department (407-836-5049) before April 1. The county's instruction sheet cites 193.063 but describes no procedure; the OCPA web pages are JavaScript-rendered and could not be read by 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)). (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 instructions: each return is eligible for an exemption of up to $25,000 under s. 196.183; filing on time automatically applies.

Depreciation schedule

Orange 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; DOR Standard Measures of Value (Rule 12D-51.002) table applied. The appraiser may apply a county-specific table. No Orange County table was found on OCPA documents (DR-405 instructions, SmartFile portal) or via search on 2026-11-02; OCPA's own pages are a JavaScript app that could not be read, so re-check ocpaweb.ocpafl.org/tpp-instructions in a browser.

How to file

Online through TPP eFile (Tyler SmartFile) — Tangible Personal Property Tax Return (DR-405), or by mail.

Online
TPP eFile (Tyler SmartFile) — Tangible Personal Property Tax Return (DR-405)
By mail
Orange County Property Appraiser, 200 S. Orange Avenue, Suite 1700, Orlando, FL 32801-3438
Form
DR-405 — Tangible Personal Property Tax Return (rev. R. 01/18 (Rule 12D-16.002, F.A.C.))

The SmartFile portal page (TPP Department, (407) 836-5049) lists April 1, the 193.072 penalties, one return per Orange County location, and says NOT to e-file 'final' or zero-value returns — submit a paper DR-405 instead. A large-filer variant exists (ORANGEFL_TPP_LARGE26).

County DR-405 with Orange County instructions (rev. 01/2024): ocpaimages.ocpafl.org/api/Content/GetContentDynamicFile?contentFileID=149733%2F — faxed returns not accepted; unsigned returns rejected; supplies reported at average monthly cost on hand. OCPA's own instructions page is ocpaweb.ocpafl.org/tpp-instructions (JS app; content not readable by our fetcher).

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% unlisted property.

Estimated tax

For a typical in-city location, about 1.8% of assessed value.

OCPA '2025 FINAL MILLAGE RATES' (printed 10/16/2025): City of Orlando (ORL, city rate 6.6500) total millage by mill code is 18.0878 for codes 8, 28, 71, 78 (used here; SJRWMD portion of the city) and 18.1386 for codes 22, 25, 26, 27, 36, 95 (SFWMD portion); downtown codes with the 1.0000 DDB/neighborhood district levy are 19.0878 (codes 7, 13, 77) and other Orlando codes run up to 19.2844.

Unincorporated Orange code 11 = 16.0858 (range 16.0858-17.3358); Winter Park 15.3615; Apopka 15.8754. Components are not itemized in the document. Estimate only.

Questions

DR-405 is due to Orange 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 OCPA TPP Department (407-836-5049) before April 1. The county's instruction sheet cites 193.063 but describes no procedure; the OCPA web pages are JavaScript-rendered and could not be read by 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.

Online through TPP eFile (Tyler SmartFile) — Tangible Personal Property Tax Return (DR-405), or by mail. Portal: https://orangecountyflsf.tylerhost.net/smartfile/Filing/FilingType/Info/ORANGEFL_TPP_SINGLE. Mailing address: Orange County Property Appraiser, 200 S. Orange Avenue, Suite 1700, Orlando, FL 32801-3438.

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 $1.81 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.

  1. 01Orange County Property Appraiser — business personal property filing pageorangecountyflsf.tylerhost.net/smartfile/Filing/FilingType/Info/ORANGEFL_TPP_SINGLEread 2026-11-02
  2. 02Extension deadlinem.flsenate.gov/Statutes/193.063read 2026-11-02
  3. 03DR-405 — Tangible Personal Property Tax Returnfloridarevenue.com/property/Documents/dr405.pdfread 2026-11-02
  4. 04Exemption rule — Fla. Stat. § 196.183flsenate.gov/Laws/Statutes/2024/196.183read 2026-11-02
  5. 05Orange County Property Appraiser — exemption as stated by the countyocpaimages.ocpafl.org/api/Content/GetContentDynamicFile?contentFileID=149733%2Fread 2026-11-02
  6. 06Florida statewide depreciation tableleepa.org/webforms/tangible/Untrended%20Depreciation.pdfread 2026-11-02
  7. 07Adopted tax rates used for the estimateocpaimages.ocpafl.org/api/Content/GetContentDynamicFile?contentFileID=416846read 2026-11-02
  8. 08Penalty statutem.flsenate.gov/Statutes/193.072read 2026-11-02
  9. 09Notice of value and protest deadlinem.flsenate.gov/statutes/194.011
  10. 10Tax bill due datem.flsenate.gov/Statutes/197.333read 2026-11-02
  11. 11Orange County Property Appraiser websiteocpaweb.ocpafl.org
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