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

Businesses in Seminole County report the equipment, furniture, computers and other tangible property they owned on January 1, 2027 to the Seminole 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 e-File System
Depreciation
19 classes
statewide table
Notice of value
August
typical mailing

Seminole 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 Seminole 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 Seminole 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. Request a filing extension through the TPP e-File System (https://tpp.scpafl.org/) before April 1; 30 days under F.S. 193.063 (county page does not state the additional 15-day option).
Notice of value
August
Protest deadline
TRIM notices mailed mid-August; VAB petitions due in September on the date printed on the notice (county rack card) = on or before the 25th day after the TRIM mailing (F.S. 194.011(3)(d)). TRIM info: https://scpafl.org/information/triminformation. (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 — Businesses receive a $25,000 TPP exemption if at least one year's return is filed by April 1 (or within the extension); no return needed after a waiver while value stays at or below $25,000 on January 1.

Depreciation schedule

Seminole 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. Neither the Seminole personal-property page nor the TPP rack card publishes a depreciation, percent-good or economic-life table (checked 2026-11-02).

How to file

Online through TPP e-File System, or by mail.

Online
TPP e-File System
By mail
Seminole County Property Appraiser, 1101 E. 1st Street, Sanford, FL 32771
Form
DR-405 — Tangible Personal Property Tax Return (rev. R. 01/18 (Rule 12D-16.002, F.A.C.))

The e-File System lets filers download a prepopulated return, e-file with the access code mailed each January, e-sign, request an extension and report a business closure. Mailing address is the office's general address from the county TPP rack card (files.scpafl.org/files/Public/TAXFAQBROCHURES/Rack%20Card%20-%20TPP.pdf); no TPP-specific e-mail is published. Phone (407) 665-7506.

Mobile homes assessed as TPP do not get the exemption.

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.

Seminole County PA 'FINAL 2025 MILLAGE RATES, Fiscal Year 2025-26': City of Sanford (codes S1/S3, tax district 95) total 18.1284 mills = county operating 5.3751 + school required local effort 3.0010 + school discretionary 2.2480 + City of Sanford 7.3250 + SJRWMD 0.1793 (no fire/road MSTU inside the city). Altamonte Springs 17.5683, Lake Mary 14.3929, Oviedo 16.7784, unincorporated typical 13.6790. Estimate only.

Questions

DR-405 is due to Seminole County Property Appraiser by April 1, 2027. A 30-day extension to May 3, 2027 is available: Request a filing extension through the TPP e-File System (https://tpp.scpafl.org/) before April 1; 30 days under F.S. 193.063 (county page does not state the additional 15-day option).

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 e-File System, or by mail. Portal: https://tpp.scpafl.org/. Mailing address: Seminole County Property Appraiser, 1101 E. 1st Street, Sanford, FL 32771.

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. 01Seminole County Property Appraiser — business personal property filing pagescpafl.org/information/personal-propertyread 2026-11-02
  2. 02TPP e-File Systemtpp.scpafl.org/
  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. 05Florida statewide depreciation tableleepa.org/webforms/tangible/Untrended%20Depreciation.pdfread 2026-11-02
  6. 06Adopted tax rates used for the estimatefiles.scpafl.org/files/Public/MILLAGERATES/SeminoleCoMillageRates.pdfread 2026-11-02
  7. 07Penalty statutem.flsenate.gov/Statutes/193.072read 2026-11-02
  8. 08Notice of value and protest deadlinefiles.scpafl.org/files/Public/TAXFAQBROCHURES/Rack Card - TPP.pdf
  9. 09Florida notice and appeal rulesm.flsenate.gov/statutes/194.011
  10. 10Tax bill due datem.flsenate.gov/Statutes/197.333read 2026-11-02
  11. 11Seminole County Property Appraiser websitescpafl.org
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