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Tangible Personal Property

Tangible Personal Property (TPP) means all goods, chattels, and other articles of value (excluding some vehicular items) capable of manual possession and whose chief value is intrinsic to the article itself. Inventory and household goods are excluded. (s. 192.001(11)(d), F.S.)

Anyone who owns TPP on January 1 and who has a proprietorship, partnership, or corporation, or is a self-employed agent or a contractor, must file a tangible personal property return to the property appraiser by April 1 each year (See 193.062, F.S.). Property owners who lease, lend or rent property must also file.

  • TPP Appraisal Guidelines - The Department publishes “Standard Measures of Value: Tangible Personal Property Appraisal Guidelines” to assist the property appraisers. These guidelines are not the final authority and are not intended to be all inclusive.
    • Authority - Rule 12D-51.002, F.A.C., Standard Measures of Value: Tangible Personal Property Appraisal Guidelines
    • Main - Tangible Personal Property Appraisal Guidelines (Attachment A included)
    • Attachment B - Index Factors
    • Attachment C - Depreciation Schedule
    • Attachment D - Life Expectancy Guidelines
    • Attachment E - Not Available
    • Attachment F - DR-405 Tangible Personal Property Tax Return
    • Attachment H - Not Available
  • Form DR 405
  • TPP Exemption - Frequently Asked Questions