@Carl wrote:
The DR-405 has to be mailed or hand delivered to the local county tax assessor's office with payment each year.
No payment is due at the time of filing of Form DR-405. Rather, the valuation of each item is reported and totaled and then assessed by the county property appraiser for the county in which the personal property is located.
The tax bill on the personal property, if any, is generated and sent at the same time as the bill for the real property.
@Carl wrote:
In Florida, 63 of the 67 counties impose a tangible property tax on any non-real estate property used to produce income.
I would also like to know which 4 of the 67 counties in Florida do not impose a tangible personal property tax. I have visited virtually every county property appraiser's web site and have yet to find a county that does not levy the tax or require that a Form DR-405 be filed.
