MIAMI-DADE COUNTY TANGIBLE PERSONAL
PROPERTY EXTENSION REQUIREMENTS

The office policy for extensions on filing the Tangible Personal Property tax returns is as follows:

1. All requests for extensions, both automatic and discretionary for filing Tangible Personal Property returns must be made in writing and must be received by the Property Appraiser's office ten days prior to the due date April 1st (or the next business day if April 1st falls on a weekend or legal holiday). All requests must be mailed to:
   
   Miami-Dade County Property Appraiser
   Tangible Personal Property
   Extension Section
   P.O. Box 45-4400
   Miami Fl. 33245-4400
   
   
2. Each request for extension must include the Tangible Personal Property folio number, name of the taxable entity and the property address. In addition, if a request is made for an extension beyond 30-days, the request must include the reason the additional discretionary extension should be granted (maximum 15-day additional extension).
   
   
3. All Tangible Personal Property returns granted a 30-day extension must be returned, postmarked by the United States Postal Service or delivered to the Property Appraiser's office by May 1st (or the next business day if May 1st falls on a weekend or legal holiday) to avoid penalties. A copy of the approved letter of request must be attached to each return for which the extension was granted.
   
   
4. All Tangible Personal Property returns granted a 15-day discretionary extension must be postmarked by the United States Postal Service or delivered to the Property Appraiser's office by May 16th (or the next business day if May 16th falls on a weekend or legal holiday) to avoid penalties. A copy of the approved letter of request must be attached to each return for which the extension was granted.
   

Florida Statute: 193.063 Extension of date for filing tangible personal property tax returns.------ The property appraiser shall grant an extension for the filing of a tangible personal property tax return for 30 days and may, at her or his discretion, grant an additional extension for the filing of a tangible personal property tax return for up to 15 additional days. A request for extension must be made in time for the property appraiser to consider the request and act on it before the regular due date of the return. However, a property appraiser may not require that a request for extension be made more than 10 days before the due date of the return. A request for extension, at the option of the property appraiser, shall include any or all of the following; the name of the taxable entity, the tax identification number of the taxable entity, and the reason a discretionary extension should be granted.
History. -------
s. 1, ch.94-98; s. 1463, ch.95-147; s. 2, ch.99-239.