Tangible Personal Property (TPP) Tax is a type of ad valorem tax imposed on physical assets that are used in a business or for income-producing purposes. These assets must be movable and have value on their own. Unlike real property (such as land or buildings), tangible personal property refers specifically to goods that are not permanently affixed to one location. Examples of tangible personal property include:
- Office Furniture and Fixtures – Desks, chairs, filing cabinets, reception counters, and cubicles.
- Machinery and Equipment – Manufacturing tools, commercial kitchen appliances, medical instruments, and computers used in business operations.
- Tools – Hand tools, power tools, and specialized instruments used for business purposes.
- Business Signs – Freestanding or attached signs used for advertising or identifying the business.
- Leased Equipment – Items rented or leased from another company, even if not owned by the business itself.
This tax applies to any for-profit entity or individual who owns or leases such items in the course of conducting business in St. Johns County, Florida.
What’s Not Included?
- Real Property – Land and buildings are taxed separately under real estate property taxes.
- Household Goods – Items located in your home that are used exclusively for personal, non-commercial purposes (e.g., personal furniture or electronics).
- Intangible Property – Such as stocks, bonds, or intellectual property, which are not subject to TPP tax.
In essence, if the item is tangible, used in a business, and not permanently affixed to real estate, it likely qualifies as taxable under Tangible Personal Property regulations. Business owners must annually report these assets to the St. Johns County Property Appraiser’s Office to ensure proper valuation and taxation.
Who Needs to File a Tangible Personal Property Tax Return?
In St. Johns County, any individual or entity that owns, controls, or uses tangible personal property in connection with a business or income-producing activity is required to file an annual Tangible Personal Property (TPP) Tax Return (Form DR-405) with the St. Johns County Property Appraiser’s Office.
Filing ensures that all taxable assets are reported for valuation and that any eligible exemptions—such as the widely used $25,000 exemption—can be properly applied.
Entities Required to File Include:
- Corporations – Both domestic and foreign corporations conducting business in the county.
- Partnerships – Including general, limited, and limited liability partnerships operating or owning business assets in the area.
- Sole Proprietorships – Even small, home-based businesses using tangible assets for commercial activity must file.
- Self-Employed Professionals – Freelancers, independent contractors, and consultants using equipment or furniture for work purposes.
- Lessors of Rental Property – Those leasing out business-use equipment, furniture, or fixtures.
- Mobile Home Owners Renting Units – Owners who rent out mobile homes with included personal property (e.g., furniture, appliances).
- Property Managers with Business Equipment – Management companies using tangible assets such as office equipment, signage, or maintenance tools.
Important Filing Threshold: $25,000 Exemption Rule
Florida law provides a tangible personal property tax exemption for the first $25,000 of assessed value. However, to qualify for this exemption, a return must be filed annually unless otherwise notified in writing by the Property Appraiser’s Office.
- If your business owns TPP with a market value under $25,000, you may not owe tax—but you still must file to receive the exemption.
- If no return is filed, no exemption will be granted, and the business may be subject to penalties.
Exemptions and Exceptions
Certain types of property and ownership situations are not subject to TPP tax. These include:
- Household Goods – Personal items not used in a business setting, such as home furniture, clothing, and personal electronics.
- Real Property – Land and buildings are assessed separately under real estate taxation and are not reported on the TPP return.
How to File Online in St. Johns County
Filing your Tangible Personal Property (TPP) Tax Return online in St. Johns County is the most efficient and accurate method available to business owners. The online system is designed to guide users through each step of the filing process, helping to reduce errors, ensure timely submissions, and provide immediate confirmation once your return is received. Whether you’re a new filer or have submitted returns in previous years, the digital portal is user-friendly and accessible from any device with internet access.
Step-by-Step Guide to Online Filing
Below is a step-by-step guide to help you navigate the online filing process:
Access the Online Filing Portal
Begin by visiting the St. Johns County Property Appraiser’s website. Navigate to the Tangible Personal Property section, where you will find a secure link to the online filing system.
Log In or Register
- Returning users: Enter your user ID and password to access your account.
- New users: Click the registration link and follow the prompts to create an account. You’ll need basic business information such as your business name, mailing address, and contact details.
Locate Your Business Account
Once logged in, use your Parcel ID, Business Name, or Account Number to locate your existing TPP account. This ensures that your filing is associated with the correct business record.
Complete the DR-405 Form Online
When completing the DR-405 form online, be sure to enter detailed information for each tangible asset used in your business. This should include a clear description of the item, the purchase date, the original cost, and the current condition of the asset. It is important to also report any leased or rented equipment, even if the items are not owned by your business.
Apply for the $25,000 Exemption
If your total assessed value may fall below $25,000, be sure to check the box on the form to apply for the $25,000 Tangible Personal Property Exemption. This must be claimed to be granted.
Review and Submit
Double-check all entries for accuracy. Once satisfied, submit your return electronically. Be sure to save or print the confirmation page or email for your records, as it serves as proof of timely filing. Vehicles Registered for Road Use – Cars, trucks, and trailers with license plates used for transportation purposes are generally excluded (unless used off-road or for specialized business use). Check our common filing questions to ensure accuracy before submitting.
Benefits of Filing Online
- Instant Submission Confirmation: Receive immediate notice that your return was successfully filed.
- Secure Access: The portal uses encryption and secure logins to protect your data.
- Faster Processing: Online submissions are processed more quickly than paper filings, allowing for faster review by the Property Appraiser’s Office.
- Fewer Errors: The digital form includes prompts and logic checks to help prevent common mistakes.
- Convenient Record-Keeping: You can access your filing history, confirmations, and account details anytime, all in one place.
Important Deadlines and Penalties
Understanding the key deadlines and potential penalties associated with Tangible Personal Property (TPP) tax filing in St. Johns County is crucial for avoiding unnecessary fines and ensuring compliance. The Florida Department of Revenue and local Property Appraisers strictly enforce TPP filing requirements, and failure to meet them—even unintentionally—can result in significant financial consequences. Filing early, keeping accurate records, and staying informed about deadlines will help you remain in good standing and eligible for exemptions.
Annual Filing Deadline
The TPP return (Form DR-405) must be filed on or before April 1 of each year. This deadline applies to all businesses, regardless of whether you expect to owe taxes or qualify for the $25,000 exemption.
Extension Requests
If you need more time to prepare your return, you can request a 30-day extension, but this request must be made in writing before the April 1 deadline. Extensions do not waive penalties if ultimately filed late without proper request or documentation.
Penalties for Late or Non-Filing
Failure to file your Tangible Personal Property (TPP) return accurately and on time can lead to several statutory penalties. A 5% penalty is applied for each month or part of a month that your filing is late, up to a maximum of 25%. If you fail to report certain property, an additional 15% penalty may be assessed on the value of the unreported assets. In cases of complete failure to file, a 25% penalty of the total tax due can be imposed.
Avoiding Penalties
To avoid these penalties and remain in compliance, it is important to file your return as early as possible. Waiting until the last minute increases the risk of errors or missing the deadline altogether. Be sure to mark your calendar and set reminders well in advance of the April 1 filing deadline. When filing online or by mail, always verify that you have received a submission confirmation. If you anticipate needing more time, contact the Property Appraiser’s Office promptly to request an extension.
Common Mistakes to Avoid When Filing
Filing your Tangible Personal Property (TPP) Tax Return accurately and on time is essential to avoid penalties, delays, or valuation disputes. Many business owners—especially first-time filers—unknowingly make avoidable errors that can trigger audits, disqualify them from exemptions, or result in fines. To ensure a smooth filing process and compliance with St. Johns County regulations, it’s important to understand and avoid the most frequent mistakes.
Missing the Filing Deadline
Filing after the April 1 deadline results in automatic penalties, even if you qualify for the $25,000 exemption. Filing early helps avoid system errors, delays, or technical issues that could lead to late submission.
Not Filing Because of the Exemption
A common misconception is that businesses with assets valued under $25,000 don’t need to file. You must file a return to claim the exemption—failure to do so may result in a full assessment and tax liability.
Incorrect or Incomplete Asset Listings
All reported assets must include a clear description, original purchase cost, and acquisition date. Incomplete or vague entries can result in incorrect valuations and potential follow-up from the Property Appraiser’s Office.
Not Reporting Leased or Rented Equipment
Even if you don’t own the item, if it’s used in your business operations, you must report it. This includes leased copiers, office equipment, machinery, and signage.
Reporting Real Property Items
Avoid listing real estate, fixtures, or permanent improvements such as plumbing or structural modifications. These are not subject to TPP tax and should not be included on your return.
Using Estimates or Rounded Values
Do not estimate or round the cost of assets. Always report actual purchase prices, including installation or delivery costs where applicable. Estimated figures may be flagged during valuation review.
Ignoring Asset Disposals
If you’ve sold, scrapped, or disposed of equipment, you must note the asset’s removal in the return and provide the date of disposal. Failing to do so could result in overassessment or double taxation in future years.
After You File: What to Expect
Once you’ve submitted your Tangible Personal Property (TPP) Tax Return to the St. Johns County Property Appraiser’s Office, your part may feel complete—but there are still a few important steps in the property assessment and taxation process. Understanding what happens next can help you stay informed, anticipate any required action, and ensure that you don’t miss opportunities to review or appeal your assessment if necessary.
Confirmation of Submission
Immediately after filing online, you’ll receive a confirmation email or webpage notification indicating that your return has been successfully received. Keep a copy of this confirmation for your records.
Review and Valuation by the Property Appraiser
Your submission will be reviewed by the Property Appraiser’s Office, and reported values may be adjusted based on market conditions, depreciation, or errors. The appraiser ensures fairness and consistency in valuations.
Receipt of TRIM Notice (Truth in Millage)
In August, you’ll receive a TRIM notice (Truth in Millage) which details the proposed assessed value of your property, estimated taxes, and the millage rates set by local taxing authorities. This is not a bill, but an opportunity to review the value and understand your potential tax obligation.
Opportunity to Appeal
If you disagree with the assessed value shown on your TRIM notice, you can contact the Property Appraiser’s Office directly to request clarification or correction. If you are not satisfied with the response, you may file a formal petition with the Value Adjustment Board (VAB) to request a review. Be sure to pay close attention to the filing deadlines provided on the TRIM notice to ensure your appeal is timely.
Receipt of Tax Bill
In November, the St. Johns County Tax Collector will send your official tax bill, based on the final certified value of your tangible personal property. Payment is due by March 31 of the following year, and discounts may apply for early payment.
Contact and Support Resources
If you have questions at any stage of the process—before, during, or after filing—St. Johns County offers dedicated support through its Tangible Personal Property Division:
- Website: www.sjcpa.gov
- Phone: (904) 827-5500
- Email: tpp@sjcpa.us
- Mailing Address:
Tangible Personal Property Division
4030 Lewis Speedway
St. Augustine, FL 32084
Support staff are available to assist with filing questions, exemption eligibility, corrections, appeal procedures, and more.
FAQ’s
Filing a Tangible Personal Property (TPP) Tax Return in St. Johns County can raise a number of questions, especially for new business owners or those unfamiliar with Florida’s property tax system. To help you navigate the process with confidence, we’ve compiled answers to the most commonly asked questions about filing requirements, deadlines, exemptions, and what to expect after submission. Whether you’re wondering about your eligibility, how to file online, or what to do if your business has closed, this FAQ section provides clear, concise guidance to ensure you remain compliant and informed.
Who is required to file a Tangible Personal Property Tax Return in St. Johns County?
Any individual or business entity that owns, leases, or uses tangible personal property in connection with a business or income-producing activity in St. Johns County is required to file a TPP return. This includes sole proprietors, partnerships, corporations, and self-employed individuals.
What is the deadline to file Form DR-405?
The annual deadline to file Form DR-405 is April 1. Returns must be received (or postmarked, if mailed) by this date to avoid penalties.
What is the $25,000 exemption and how do I qualify?
If the total assessed value of your tangible personal property is $25,000 or less, and you file your return on time, you may qualify for a full exemption from TPP tax. However, you must still file to claim this exemption—failure to file will forfeit your eligibility.
Can I file my return online?
Yes. St. Johns County provides a secure online filing portal through the Property Appraiser’s website. This method is convenient, efficient, and provides immediate confirmation of your submission.
What happens if I miss the filing deadline?
Filing late—even if you qualify for the exemption—will result in automatic penalties, including up to 25% of the tax due. Timely filing is essential to avoid these charges.
DDo I still need to file if I closed my business or have no assets?
Yes. Even if your business is closed or you no longer own any tangible personal property, you are required to either file a final return that indicates the closure and disposal of assets or notify the Property Appraiser’s Office in writing. Failing to report this information may result in continued tax assessments and penalties.
What types of property should not be reported?
You should not report real property such as land and buildings, household goods that are not used for business purposes, or intangible assets like stocks, bonds, and patents. Only tangible personal property that is used in connection with a business or income-producing activity is subject to this tax.
What if I disagree with my assessed value?
If you believe that the value assigned to your tangible personal property is incorrect, you should first contact the Tangible Personal Property Division to seek clarification or request an informal review. If the issue remains unresolved, you have the right to file a petition with the Value Adjustment Board (VAB) after receiving your TRIM notice in August. The TRIM notice will provide important deadlines and instructions for filing an appeal.