The current year for the Florida DR-405 is 2025 because the property you would report on the DR-405 is the fair market value of that property as of January 1, 2025.
Further, you would almost certainly not need to file a DR-405 unless the property you were renting was furnished because the DR-405 is used to report tangible personal property used in a Florida business (including rental property). Thus, if you have no personal property to report (e.g., an unfurnished rental), you would not be required to file a DR-405.
In the event your rental is furnished (or even turnkey), then you would file the DR-405 and report the fair market value of the personal property in the rental unit as of January 1, 2025. Note that you would automatically receive an exemption on the first $25,000 in property if this were the case.
