Pinellas County, Florida: business personal property tax return, 2027
Businesses in Pinellas County report the equipment, furniture, computers and other tangible property they owned on January 1, 2027 to the Pinellas 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.
Pinellas 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 Pinellas 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 Pinellas 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 requested through the online TPP extension form at https://www.pcpao.gov/coa/form-tpp by 5:00 PM March 31 (form open during filing season); a PDF copy of the approved extension is generated and must be included with the return. Free-standing equipment filers list all accounts sharing an exemption.
- 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 TRIM page https://www.pcpao.gov/learn-about/notice-of-proposed-property-tax; VAB page https://www.pcpao.gov/learn-about/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 — Timely filers may receive an exemption of up to $25,000 of assessed value (s. 196.183); exemption does not apply in a year a required return is not timely filed unless waived under 196.183.
Depreciation schedule
Pinellas 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.
Pinellas publishes an economic-life table but NO percent-good table. '2026 Pinellas County Economic Life Table' (www.pcpao.gov/sites/default/files/2026_Economic_Life_Table.pdf) states the Florida DOR table is 'trended with Bureau of Labor Statistics Producer Price Indexes' (July 2025) and trending stops when the composite value begins to increase — i.e. the appraiser applies the DOR percent-good schedule to PPI-trended cost; the resulting percentages are not published.
How to file
By email to TPPconfidential@pcpao.gov.
- By mail
- Pinellas County Property Appraiser, Tangible Personal Property Department, PO Box 1957, Clearwater, FL 33757-1957
- By email
- TPPconfidential@pcpao.gov
- Form
- DR-405 — Tangible Personal Property Tax Return (rev. R. 01/18 (Rule 12D-16.002, F.A.C.))
No e-file portal.
Email the signed DR-405 (county version PC-405, R. 01/18: www.pcpao.gov/sites/default/files/TPP%20Tax%20Return%20Form%20DR-405%202026.pdf) plus the completed Excel asset template (Single Business Account / Freestanding Equipment / Leasing Company templates on the TPP page) to TPPconfidential@pcpao.gov (no ZIP attachments), or mail to the PO Box; in-person at four offices (315 Court St 2nd Fl Clearwater; 29269 US Hwy 19 N Clearwater; 13025 Starkey Rd Largo; 2500 34th St N 2nd Fl St.
Petersburg). Phone (727) 464-3207, fax (727) 464-3448. Prior filers whose value is $25,000 or less receive a December renewal postcard and need not file.
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.
Pinellas County Tax Collector 'County Wide Millage Rates (Dollars per Thousand) levied for 2025 taxes': St. Petersburg (SP) tangible personal property total 18.3847 mills (real estate total 19.9197) = City of St.
Petersburg 6.4525 + county-wide 4.6136 (general fund 4.5423 + health department 0.0713) + school 6.2930 (state 3.0450 incl. 0.0175 Pinellas Planning Council; local 3.2480) + transit 0.7300 + EMS 0.8050 + other districts 1.0256 (incl. SWFWMD 0.1831), less the portion the sheet excludes from TPP. The sheet prints separate real-estate and TPP totals; the TPP column is used.
Clearwater TPP 17.8172 (RE 19.3522), Largo TPP 17.4522, unincorporated (AA) TPP 14.5179. Estimate only.
Questions
DR-405 is due to Pinellas County Property Appraiser by April 1, 2027. A 30-day extension to May 3, 2027 is available: 30-day extension requested through the online TPP extension form at https://www.pcpao.gov/coa/form-tpp by 5:00 PM March 31 (form open during filing season); a PDF copy of the approved extension is generated and must be included with the return. Free-standing equipment filers list all accounts sharing an 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.
By email to TPPconfidential@pcpao.gov. Mailing address: Pinellas County Property Appraiser, Tangible Personal Property Department, PO Box 1957, Clearwater, FL 33757-1957.
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.
- 01Pinellas County Property Appraiser — business personal property filing pagepcpao.gov/node/508read 2026-11-02
- 02Extension deadlinepcpao.gov/coa/form-tppread 2026-11-02
- 03DR-405 — Tangible Personal Property Tax Returnfloridarevenue.com/property/Documents/dr405.pdfread 2026-11-02
- 04Exemption rule — Fla. Stat. § 196.183flsenate.gov/Laws/Statutes/2024/196.183read 2026-11-02
- 05Florida statewide depreciation tableleepa.org/webforms/tangible/Untrended%20Depreciation.pdfread 2026-11-02
- 06Adopted tax rates used for the estimatepinellastaxcollector.gov/pdfs/2025%20MILLAGE.pdfread 2026-11-02
- 07Penalty statutem.flsenate.gov/Statutes/193.072read 2026-11-02
- 08Notice of value and protest deadlinem.flsenate.gov/statutes/194.011
- 09Tax bill due datem.flsenate.gov/Statutes/197.333read 2026-11-02
- 10Pinellas County Property Appraiser websitepcpao.gov
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