Deadline extended for taxpayers filing a tangible personal property return, Form DR-405

Due to the unfortunate circumstances regarding the Coronavirus (COVID-19), the Miami-Dade County Property Appraiser, Pedro J. Garcia, will be giving special consideration to any business having difficulty filing their Tangible Personal Property Return (Form DR-405) by the April 1st, 2021 deadline. The Office of the Property Appraiser will be granting a 30-day extension for taxpayers whom fail to meet the deadline this year. An additional 15-day extension is also available for any taxpayer able to demonstrate an inability to file within the extension period. In order to receive an extension, a taxpayer must provide a request to our office by the April 1st, 2021 deadline and must also provide the name of the taxable entity, the tax identification number and the reason for the extension request.

How to apply for the 2021 Tangible Personal Property Tax Return Request for Extension

Complete the attached form one folio per request, and:

• Mail via USPS or other commercial carrier with a mailing date no later than April 1 to:

Miami-Dade County Office of the Property Appraiser
Tangible Personal Property Division
Attention:  Extension Section
10710 SW 211 Street, Suite 207
Cutler Bay, Florida 33189

OR

• Fax to (305) 375-1411 no later than April 1, by 5 p.m.

OR

• Via our Web Mail Portal no later than April 1, by 5 p.m.

Completed 2021 Tangible Personal Property Tax Returns must be signed and dated. The original signed and dated Return must be mailed by USPS or other commercial mail carrier no later than April 1 or May 1, if extension was timely filed. 

Tangible Personal Property (TPP) consists of all goods, chattels and other articles of value capable of manual possession, whose chief value is intrinsic to the article itself. Inventory for sale and household goods held for comfort are expressly excluded from this definition.  Property owners are required to submit a TPP Tax Return on an annual basis listing these assets, if not specifically “Waived” by this Office or the value of the property exceeds $25,000.  The costs listed on the return are utilized in the valuation of the property.

Tangible Personal Property Tax Return Form (DR-405)  must be filed by April 1, or the first business day after should the due date fall on a weekend or holiday.  You may request an extension for filing the Return.  Penalties for delinquency, failure to file and for omitted property may be applicable. Returns filed after the due date, or extended due date, will assess a penalty of total taxes levied at a rate of 5% for each month after April 1 to a maximum of 25%.  
For example:

• Returns filed (or postmarked) after due date through April 30 will receive a 5% penalty
• Returns filed (or postmarked) May 1 through May 31 will receive a 10% penalty
• Returns filed (or postmarked) June 1 through June 30 will receive a 15% penalty
• Returns filed (or postmarked) July 1 through July 31 will receive a 20% penalty
• Returns filed (or postmarked) August 1 and after will receive a 25% penalty

TRIM Notices are mailed out no later than August 24 indicating the valuation of the property. There is a 25 day period whereby you may contest the valuation of your property with our Office.  After the deadline on the notice, property owners cannot contest value unless a Value Adjustment Board (VAB) petition was timely filed and a hearing is pending before the VAB.

Returns may be submitted or any inquiries may be directed to our Office in the South Dade Government Center.
Please follow the detailed instructions included in the TPP Tax Return Form regarding the required information to file a compliant TPP Tax Return Form.
The tax bill is mailed to the taxpayer, usually by November. Any questions related to collection of taxes for TPP should be referred to the Tax Collector's Office.