Polk County, Florida: business personal property tax return, 2027
Businesses in Polk County report the equipment, furniture, computers and other tangible property they owned on January 1, 2027 to the Polk 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.
Polk 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 Polk 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 Polk 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. Apply for the 30-day filing extension inside the Tangible Online Filing Application by April 1 (the county guide lists April 1 as the extension-request deadline).
- Notice of value
- August
- Protest deadline
- TRIM notice mailed each August to TPP owners valued over $25,000 (county guide); VAB petition filed in September — 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 TPP guide: initial return required by April 1 of the year after opening regardless of value; in later years no return is required if total equipment value is $25,000 or less on January 1; a return is due again when value exceeds $25,000; February 1 exemption renewal waivers. Online help: no return or extension by April 1 forfeits the $25,000 exemption.
Depreciation schedule
Polk 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. Checked the Polk TPP guide, instruction sheet (rev. 09/2026) and online-filing help on 2026-11-02: none publish a percent-good or economic-life table; the instruction sheet asks only for original cost and an optional fair-market-value estimate.
How to file
Online through Tangible Online Filing Application ('File TPP Return'), or by mail.
- Online
- Tangible Online Filing Application ('File TPP Return')
- By mail
- Polk County Property Appraiser, Tangible Personal Property Dept., 255 North Wilson Ave, Bartow, FL 33830
- By email
- patpp@polkflpa.gov
- Form
- DR-405 — Tangible Personal Property Tax Return (rev. R. 01/18 (Rule 12D-16.002, F.A.C.))
Online filing via tangible.polkflpa.gov (link 'File TPP Return' under Quick Links on polkflpa.gov); existing accounts are linked by the profile e-mail or verified with the business Federal ID or the prior return's cost/year. Paper returns may be mailed to any of the three offices (Bartow 255 N. Wilson Ave 863-534-4777; Lakeland 930 E.
Parker St Suite 272 863-802-6150; Lake Alfred 200 Government Center Blvd 863-401-2424). patpp@polkflpa.gov is the TPP department e-mail (published on the county TPP instruction sheet, rev. 09/2026, polkflpa.gov/Downloads/Files/TPP%20Instruction%20Sheet.pdf). Report 100% of original cost incl. freight, sales tax and installation; fully depreciated assets at original cost.
Non-filers are assessed from similar businesses.
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: no return 25% of total tax each year; late 5%/month (cap 25%); unlisted property 15% of the tax attributable to it.
Estimated tax
For a typical in-city location, about 1.8% of assessed value.
Polk County Property Appraiser '2025 FINAL MILLAGE RATES' (hosted by the Polk Tax Collector): Lakeland taxing district 90510 total 17.5402 mills (City of Lakeland 5.4323 + county/school/SWFWMD base 12.1079: county general fund 6.6348, school local 2.2480 + state 3.0420, SWFWMD 0.1831); district 91510 (Lakeland Area Mass Transit 0.5000 added) = 18.0402 — use that for parcels inside the transit district.
Winter Haven 90410 = 18.6979, Bartow 90310 = 18.2159, unincorporated code 90 = 12.9291. (The appraiser's own 'finalmillage.pdf' now shows the 2026 roll: Lakeland 90510 = 17.5082.) Estimate only.
Questions
DR-405 is due to Polk County Property Appraiser by April 1, 2027. A 30-day extension to May 3, 2027 is available: Apply for the 30-day filing extension inside the Tangible Online Filing Application by April 1 (the county guide lists April 1 as the extension-request deadline).
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 Tangible Online Filing Application ('File TPP Return'), or by mail. Portal: https://tangible.polkflpa.gov/. Mailing address: Polk County Property Appraiser, Tangible Personal Property Dept., 255 North Wilson Ave, Bartow, FL 33830.
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 $1.75 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.
- 01Polk County Property Appraiser — business personal property filing pagetangible.polkflpa.gov/Content/Help/FilingaTPPTaxReturn.htmlread 2026-11-02
- 02Filing deadlinepolkflpa.gov/Downloads/Files/TangiblePersonalProperty.pdfread 2026-11-02
- 03Tangible Online Filing Application ('File TPP Return')tangible.polkflpa.gov/
- 04DR-405 — Tangible Personal Property Tax Returnfloridarevenue.com/property/Documents/dr405.pdfread 2026-11-02
- 05Exemption rule — Fla. Stat. § 196.183flsenate.gov/Laws/Statutes/2024/196.183read 2026-11-02
- 06Florida statewide depreciation tableleepa.org/webforms/tangible/Untrended%20Depreciation.pdfread 2026-11-02
- 07Adopted tax rates used for the estimatepolktaxes.com/wp-content/uploads/2025/10/2025-Final-Millage-Rates-ADA-Compliant.pdfread 2026-11-02
- 08Penalty statutem.flsenate.gov/Statutes/193.072read 2026-11-02
- 09Florida notice and appeal rulesm.flsenate.gov/statutes/194.011
- 10Tax bill due datem.flsenate.gov/Statutes/197.333read 2026-11-02
- 11Polk County Property Appraiser websitepolkflpa.gov
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