Volusia County, Florida: business personal property tax return, 2027
Businesses in Volusia County report the equipment, furniture, computers and other tangible property they owned on January 1, 2027 to the Volusia 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 Volusia 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 Volusia 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 under F.S. 193.063; request must be received in time for the office to act before April 1 (office may not require it more than 10 days before the due date). The county states that, due to a reduction in workforce, NO extensions beyond 30 days are granted. Policy: https://vcpa.vcgov.org/tppExtensionInfo.pdf; request form: https://vcpa.vcgov.org/tppExtensionRequest.pdf.
- Notice of value
- August
- Protest deadline
- Notices of proposed property tax mailed mid-August; VAB petition deadline mid-September (county TPP page) = on or before the 25th day after the TRIM mailing (F.S. 194.011(3)(d)); petitions at https://www.volusia.org/vab. (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 — Each return eligible for up to $25,000 of assessed value; if TPP value is $25,000 or less on January 1 the filing requirement is waived (after an initial return); value above $25,000 requires a VC-405 by April 1; failure to file = loss of exemption and 25% penalty.
Depreciation schedule
Volusia County Property Appraiser publishes its own percent-good table with 14 asset classes.
| Class | Life | Percent good, years 1 → 6 |
|---|---|---|
| 3-year economic life | 3 yr | 53% · 32% · 10% · 9% · 9% · 8% |
| 4-year economic life | 4 yr | 81% · 64% · 42% · 22% · 19% · 18% |
| 5-year economic life | 5 yr | 83% · 69% · 51% · 33% · 25% · 21% |
| 6-year economic life | 6 yr | 85% · 73% · 57% · 40% · 34% · 27% |
| 7-year economic life | 7 yr | 87% · 76% · 62% · 48% · 43% · 34% |
| 8-year economic life | 8 yr | 88% · 79% · 67% · 54% · 50% · 41% |
| 9-year economic life | 9 yr | 89% · 82% · 72% · 61% · 60% · 52% |
| 10-year economic life | 10 yr | 90% · 84% · 77% · 67% · 66% · 61% |
| 11-year economic life | 11 yr | 91% · 86% · 79% · 71% · 70% · 69% |
| 12-year economic life | 12 yr | 92% · 88% · 84% · 77% · 72% · 70% |
| 15-year economic life | 15 yr | 94% · 93% · 89% · 83% · 78% · 73% |
| 16-year economic life | 16 yr | 95% · 94% · 89% · 83% · 82% · 75% |
| 20-year economic life | 20 yr | 97% · 96% · 91% · 88% · 87% · 82% |
| 4-year life, asterisked column — computers & peripherals | 4 yr | 80% · 57% · 37% · 21% · 15% · 10% |
Source: paproapp.vcgov.org/files/tangible/tppPresentWorth.pdf
Volusia County Property Appraiser (Larry Bartlett, JD, CFA) '2026 Tangible Personal Property Present Worth Table', columns = economic life (3, 4*, 4, 5, 6, 7, 8, 9, 10, 11, 12, 15, 16, 20), rows = year acquired (2025 = age 1 ... 2007 = age 19; rows 2006-1996 are blank).
Footnotes (from the 2025 edition, same layout): 'These indexed rates are to be applied to the "Original Cost" of personal property' — i.e. the percentages are TRENDED and apply directly to historical cost, no separate index factor; '* - This column should be applied to computers & peripherals'; 'Equipment values tend to stabilize near the end of the normal life.
How to file
Online through File TPP Return Online (Volusia SmartFile), or by mail.
- Online
- File TPP Return Online (Volusia SmartFile)
- By mail
- Volusia County Property Appraiser, Tangible Personal Property Department, 921 N. Nova Rd., Holly Hill, FL 32117-4121
- Form
- DR-405 — Tangible Personal Property Tax Return (rev. R. 01/18 (Rule 12D-16.002, F.A.C.))
County form is the VC-405 (R. 01/18, vcpa.vcgov.org/files/tangible/tpp_form.pdf) which prints the Holly Hill TPP Department return address; the TPP page links 'File TPP Return Online' (vcpa.vcgov.org/TPP) which routes to the SmartFile portal. TPP Department phone (386) 254-4621, fax (386) 239-7717; main office 123 W. Indiana Ave. Room 102, DeLand, FL 32720, (386) 736-5901.
No TPP e-mail published (contact form only). A single return is required for each county site where the owner transacts business.
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 as restated by Volusia: 25% failure to file; 5% per late month up to 25%; 15% of corrected value for improper filing (statute: 15% of tax attributable to unlisted property).
Estimated tax
For a typical in-city location, about 1.8% of assessed value.
Volusia 'Itemized Millage Rates for the 2025 Tax Year' (final): millage code 204, City of Daytona Beach, total 18.0498 mills = county operating 5.1698 + county voted debt 0.4000 + school 5.2790 (required 3.0310 + discretionary 0.7480 + capital improvement 1.5000) + SJRWMD 0.1793 + FIND 0.0270 + hospital operating 0.7019 + Ponce Inlet & Port Authority 0.1573 + mosquito control 0.0660 + City of Daytona Beach 5.9300 + 0.1395 (fire control / municipal service column).
Daytona Beach code 214 (Downtown Development Authority +1.0000) = 19.0498; code 885 = 18.1803.
Questions
DR-405 is due to Volusia County Property Appraiser by April 1, 2027. A 30-day extension to May 3, 2027 is available: 30-day extension under F.S. 193.063; request must be received in time for the office to act before April 1 (office may not require it more than 10 days before the due date). The county states that, due to a reduction in workforce, NO extensions beyond 30 days are granted. Policy: https://vcpa.vcgov.org/tppExtensionInfo.pdf; request form: https://vcpa.vcgov.org/tppExtensionRequest.pdf.
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 File TPP Return Online (Volusia SmartFile), or by mail. Portal: https://smartfile.vcgov.org/Filing/FilingType/Info/VOLUSIA_TPP. Mailing address: Volusia County Property Appraiser, Tangible Personal Property Department, 921 N. Nova Rd., Holly Hill, FL 32117-4121.
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 $1.80 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.
- 01Volusia County Property Appraiser — business personal property filing pagevcpa.vcgov.org/info/tangibleread 2026-11-02
- 02File TPP Return Online (Volusia SmartFile)smartfile.vcgov.org/Filing/FilingType/Info/VOLUSIA_TPP
- 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
- 05Volusia County Property Appraiser depreciation schedulepaproapp.vcgov.org/files/tangible/tppPresentWorth.pdfread 2026-11-02
- 06Adopted tax rates used for the estimatevcpa.vcgov.org/files/historical/2025/final/finalmillagerates2025final.pdfread 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
- 10Volusia County Property Appraiser websitevcpa.vcgov.org
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