Frequently Asked Questions Brochure

Additional Suggestions for
Filing
Always SIGN and DATE your tax
return form.
Use the original tax return mailed to
the taxpayer with name, parcel number
and barcode pre-printed. Complete
each section in detail, including your
phone number.
Frequently Asked Questions
Important Dates During
the Tax Year
If you must use a computer prepared
tax return form, include the parcel
number assigned by the Property
Appraiser.
Attach a listing of the assets or
depreciation schedule to your tax return.
January 1st
Historic St. Johns County
Sharon Outland, Property Appraiser
Provide the actual physical location
of the assets as requested in line two.
Do not use vague terms such as
"average" and "various".
Since depreciation on items will
vary, it is to your advantage to
provide as much detail as possible.
Please call (904) 827-5508
if you have any questions
while preparing your return.
April 1st
Deadline for filing tangible
Report any assets that have been
physically removed or added prior
to January 1st.
Assessment date
Tax returns mailed to taxpayers
Tangible Personal
Property Department
4030 Lewis Speedway, Suite 203
Saint Augustine, FL 32084
Phone: (904) 827-5508
Fax: (904) 827-5580
Web Site: www.sjcpa.us
Email: [email protected]
Office Hours: 8:00 am to 4:30 pm
Monday through Friday
(excluding holidays)
personal property tax returns
without penalty
August
Notice of proposed taxes mailed
(Truth in Millage/TRIM)
September
Deadline for filing appeals to
the Value Adjustment Board
(actual date varies)
November
Tax bills mailed by Tax
Collector’s Office
Historic St. Johns County
Sharon Outland, Property Appraiser
Frequently Asked Questions
What is tangible
personal property?
Tangible personal property
is everything that is not real
estate (land, buildings and
improvements). It includes furniture, fixtures, tools,
computer equipment, machinery, office equipment,
supplies, leasehold improvements, leased equipment,
signage, and any other equipment used in a
business. Furniture and fixtures used in a rental
unit (condo, apartment, house, etc.) are taxable.
Who must file a tax return?
All owners of tangible personal property on January
1st are required to file a tax return form DR-405 listing
their property by April 1st each year in compliance
with Florida Statutes 193.052 and 193.062. Return
forms are mailed to taxpayers in early January.
Businesses: Any business owner or self-employed
contractor who owns tangible personal property,
or that loan, lease or rent personal property must
report such property.
Mobile Home Owners: Owners of mobile homes
having attachments being placed on the tax roll for
the first year are required to file a tax return listing
these attachments. No tax return is required for
subsequent years.
Rental Unit Owners: Furniture and fixtures in
rental condominiums and apartments must be
reported.
Why must a tax return
be filed?
Florida law requires that all tangible
personal property be reported each
year to the Property Appraiser's
Office. It is the duty of the Property Appraiser to
assess all tangible property in St. Johns County. To
facilitate this process, tax return forms are mailed to
all taxpayers whom this office determines may have
property to report. If you receive a tax return form and
feel that the form does not apply to you, return it with
an explanation. All forms must be returned.
How can I obtain the tax
return form?
Tax return forms are mailed in early
January to all property owners of record.
If you do not receive a tax return form, please contact our
office or obtain a DR-405 tax return form through a link on
our website: www.sjcpa.us. Failure to receive a tax
return form does not relieve you of the obligation to file.
Please submit your completed return, along with any Excel
spreadsheets and other supporting documentation, to
[email protected] or to the following address:
Saint Johns County Property Appraiser’s Office
4030 Lewis Speedway, Suite 203
Saint Augustine, Florida 32084
Attention: TPP
How do I qualify for the
$25,000 exemption on
tangible personal property?
In the initial year of qualification, you must
file the DR-405 tax return form. This form will serve as
your application to receive the $25,000 exemption.
What about old equipment
that is fully depreciated and
no longer on my books?
All personal property in your possession
on January 1st must be reported even if fully depreciated
on the books. Additionally, property that has been
expensed under IRS Section 179 must also be reported.
Do I have to report assets
that I lease, rent or borrow
from someone else?
Yes. There is a section on the tax return
form specifically for such items. You
should list the name, address and
other required information of the person
or firm from whom you lease the equipment.
If I rent my furnished home
or condo for a few months
during the year, do I have
to file a tangible personal
property tax return?
Yes. You should report household furnishings such
as: furniture, window treatments, fans, artwork,
bedding, and appliances excluding refrigerator,
dishwasher, water heater and range/oven.
If I own my mobile home,
but not the land, what
am I required to do?
In this case you are required to
purchase a tag for your mobile
home from the St Johns County
Tax Collector's Office. Attachments
such as garages, carports, sheds,
screened or glassed patios are tangible personal
property, and must be listed on a tax return filed with
the Property Appraiser's Office the first year the
attachments are completed. For subsequent years
only changes, additions or removals must be reported.
What happens if I do
not file my tangible
personal property tax
return?
If a tax return is not filed, this
office is still required to place an
assessed value on the property. We will estimate the
value based on businesses with similar equipment.
You will be penalized 25% of the value for failure to
file and will not receive the $25,000 exemption.
If I am no longer in
business, am I
required to file?
If you were not in business on
January 1st of the tax year, please indicate in writing
or by email the date you went out of business and
manner in which the assets were disposed of. If the
business was sold, provide the name of the new
owner and date sold. You may download a
Declaration of Closed Business form from our
website.