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Frequently Asked Questions about Tangible Personal Property (TPP)

These FAQs contain general information offered by the Department to assist in the administration of tangible personal property, section 192.011, Florida Statutes.

“TPP” in this document refers to tangible personal property. See section 192.001(11)(d), F.S.) for a definition.
“Business site” in this document refers to a “site where the owner of tangible personal property transacts business.” See section 196.183(2), F.S.

• What is considered a business site under section 196.183(2), F.S.?

  A site where the owner of TPP transacts business (business site) includes facilities where:

  • the business ships or receives goods,
  • employees of the business are located,
  • goods or equipment of the business are stored,
  • goods or services of the business are produced, manufactured or developed, or
  • similar facilities in offices, stores, warehouses, plants or other locations of the business.
• What is not considered a business site?

  A site where only freestanding property of the owner is located is not considered a business site. Examples of freestanding property include vending and amusement machines, LP/propane tanks, utility and cable company property, billboards, leased equipment, and similar property not customarily located in the offices, stores, or plants of the owner.

• If a business leasescopying machines or other freestanding equipment, is the place where the equipment is located a business site?

  No. If it is not a site where one or more of the activities in the first answer above occur, it is not considered a business site.

• If freestanding equipment is not located at a business site, does the owner receive an exemption for it? How is the exemption allocated to the taxing authorities?

  Yes. If a single return must be filed, then a single exemption is granted for freestanding equipment not at a business site. The property appraiser will allocate the exemption to the taxing jurisdictions where the equipment is located. Allocation should be based on the proportionate share of the just value of the property in each jurisdiction. However, the amount of the exemption allocated to each taxing authority may not change following the extension of the tax roll. See section 196.183(1), F.S.

• Can the property appraiser delete exempt accounts, such as mobile home appurtenances, from the roll and not report them to the Department of Revenue?

  No. Section 196.011, F.S., requires all TPP to be assessed and recorded on the tax roll.

• If no return is required from exempt accounts, how will the property appraiser know the correct value for the account?

  The property appraiser should determine the value based on previous returns and discovery. If the property appraiser believes that new property has been added or that value has increased above the $25,000 exemption, he or she should send a return to the taxpayer. The law requires that the property be subject to taxation.

• If a cohesive operating business has multiple owners who each file separate TPP returns, how many $25,000 exemptions is the business entitled to?

  Each TPP tax return is eligible for an exemption up to $25,000 of assessed value. If the property appraiser has determined there are separate and distinct owners of the property and each files a return, each may each receive a $25,000 exemption. See section 196.183, F.S.

• If a utility company has employees working at locations that are not retail or service centers, are they entitled to one exemption for each location where an employee may perform some work?

  One of the criteria of a business site is that employees of the business are located at the site. An employee working at a site from time to time to repair or monitor equipment would apparently not be located at the site. However, this is a factual determination the property appraiser should make. See section 196.183(2),F.S.

• The $25,000 exemption does not apply if a return is not timely filed. (Section 196.183, F.S.) What is meant by “timely”?

  TPP tax returns must be filed by April 1 or within any extension period. Returns filed after April 1 or after an approved extension period would apparently not be timely. This does not apply to taxpayers who are not required to file because they were previously assessed without a return being filed or whose requirement was waived because the value of their property is not more than the exemption.

• If there is no return filed, should an exemption be granted?

  In general, all taxpayers must file a return to initially receive the exemption unless the requirement to file was waived because the assessed value on last year’s return was not more than the exemption or the property appraiser had “previously assessed” the taxpayer without a filed return. See s. 193.085(4), F.S. “Previously assessed” without a filed return means that the taxpayer was assessed and required to pay tax, even though the property appraiser did not require a return to be filed. In this case, it is the option of the property appraiser to qualify the taxpayer for the exemption.

• Section 196.183(4), F.S., allows an exemption for property assessed without a return filed. Does this apply only to mobile home attachment accounts previously assessed without a return or does it apply to any account previously assessed without a return filed?

  It applies to assessments on any account that, at the property appraiser’s practice, have not been required to file a return if the taxpayer had been previously assessed without a return filed. As used in this section, “previously assessed” means that the taxpayer must have been assessed without a return filed in the prior year.

• If an owner of a business or utility company has one business site and also has freestanding equipment placed in multiple sites within the same county, does the owner receive one $25,000 exemption or two in that county?

  The owner receives two exemptions. A Form DR-405 return is required for the business site within the county. A separate Form DR-405 return is required for all freestanding property at sites other than business sites. A $25,000 exemption would apply to each return.