The DR-405 Form Guidelines are the instructions and line-by-line rules for Form DR-405 (R. 01/18), the return on which owners report business property that is not included in the assessed value of their business's real property. This copy is published by the Alachua County Property Appraiser. It is one of the Alachua County property tax documents business owners deal with each spring, because the return goes to the property appraiser's office by April 1. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the property appraiser at acpafl.org.
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What is DR-405?
The DR-405 Form Guidelines are the instructions printed on pages 3 and 4 of Form DR-405 (R. 01/18). They tell owners of property used for commercial purposes how to report the property that is not included in the assessed value of their business's real property to the property appraiser.
The guidelines say the form covers items such as office furniture, computers, tools, supplies, machines and leasehold improvements. Summary totals go on page 1; page 2, or an attached itemized list showing original cost and date acquired for each item, gives the details for each category. Page 2 also carries the sections for assets physically removed and for leased, loaned and rented equipment.
What counts as reportable property is defined on page 3:
- Tangible personal property, meaning goods, chattels and other articles of value (except certain vehicles) that can be manually possessed and whose chief value is intrinsic to the article itself.
- Inventory held for lease, such as equipment, furniture or fixtures after their first lease or rental.
- Equipment on some vehicles, such as power cranes and air compressors used primarily as a tool.
- Property personally owned but used in the business.
- Fully depreciated items, whether written off or not, reported at original installed cost.
Page 4 gives line instructions for lines 14, 16 and 16a, 17, 20, 22, 23 and 24, plus column instructions for fair market value and original installed cost. The page lists the Florida statutes behind the return, including §193.052, F.S. (filing requirement) and §196.183, F.S. (exemption).
Who needs to file DR-405?
Anyone who owns property used for commercial purposes that is not included in the assessed value of the business's real property completes Form DR-405. The guidelines name office furniture, computers, tools, supplies, machines and leasehold improvements as examples.
Specific groups the guidelines address:
- Businesses with several sites. File a single return for each site in the county where you transact business. Freestanding property at multiple other sites, such as vending and amusement machines, LP/propane tanks, billboards, leased equipment and utility or cable company property, goes on one separate return for all such property in the county.
- Landlords. Both residents and nonresidents must report household goods if a house, condo or apartment is rented at any time during the year (lines 16 and 16a).
- Owners who lease equipment to others report it on line 22. Tenants who made improvements to leased property report them on line 20.
- Borrowers and lessees list equipment they borrowed, rented or leased from others in the second section of page 2.
Do not include intangible personal property (money, evidence of debt, evidence of ownership in a corporation), household goods not used for commercial purposes, most automobiles, trucks and other licensed vehicles, or inventory held for sale in the ordinary course of business.
When to file DR-405
Return Form DR-405 to the property appraiser's office by April 1. Report all property located in the county on January 1, the assessment date (§192.042, F.S.).
The property appraiser will give you a 30-day extension if you ask, and may grant an additional 15 days. You must request the extension early enough for the property appraiser to consider and act on it before April 1.
Timing affects the exemption: filing a DR-405 on time automatically applies for the exemption to which each return is eligible, and Florida Law provides for losing it if you do not file on time. The guidelines also list penalties for failing to file, filing late and leaving property unlisted, each a percentage of the tax; ask the property appraiser for the details.
Documents you need
- An itemized list with original cost and date acquired for each item, if you do not use page 2 to give the details for each category.
- An itemized list or depreciation schedule of the individual improvements, attached for line 20 (leasehold improvements).
- For assets physically removed last year: the name of the business or person to whom you sold, traded or gave the property, entered in the last column of page 2's first section.
- For borrowed, rented or leased equipment: the owner's or lessor's name and address, a description, year acquired, monthly rent and purchase-option information, entered in the second section of page 2.
How to fill out DR-405
Decide what belongs on the return
Include tangible personal property, inventory held for lease, equipment on some vehicles, personally owned property used in the business and fully depreciated items. Leave out intangibles, household goods, most licensed vehicles and inventory held for sale.
Report property located on January 1
Report all property located in the county on January 1. File one return per site where you transact business, and one separate return for freestanding property at multiple other sites.
Enter summary totals on page 1
Report your summary totals on page 1. Use page 2 or an attached itemized list with original cost and date acquired for each item to support each category.
Group assets by year of acquisition
Within each section, group assets by year acquired and list each item separately, except for classes: groups of items substantially similar in function, use and age.
Complete line 14 farm equipment
List agricultural equipment owned on January 1 by type, manufacturer, model number and year acquired. For irrigation pipe, show feet of main line and sprinklers.
Complete lines 16 and 16a rentals
List household goods such as furniture, appliances and equipment used in rental or other commercial property. Residents and nonresidents both report if a house, condo or apartment is rented at any time during the year.
Complete line 17 mobile home attachments
For each type of attachment (awnings, carports, patio roofs and so on), enter the number owned on January 1, year of purchase, size (length X width) and original installed cost.
Complete line 20 leasehold improvements
List the original cost of improvements to leased property, grouped by type and year of installation, and attach an itemized list or depreciation schedule.
Complete lines 22 and 23
Line 22: enter equipment you own that is loaned, rented or leased to others. Line 23: enter the average cost of supplies on hand, including expensed supplies such as stationery, janitorial supplies, linens and silverware.
Complete line 24 renewable energy devices
List all renewable energy source devices as defined in section 193.624, Florida Statutes. The exemption under section 196.182, F.S. depends on a percentage of value, when the devices were installed and the type of property they are on.
Enter value, condition and original cost
For each item give your estimate of current fair market value and its condition (good, average, poor). In the Original Installed Cost columns enter the full unadjusted original cost, including sales tax, freight-in, handling and installation.
Complete the page 2 sections
If you removed assets last year, complete the first section of page 2 and name any buyer or recipient. For equipment you borrowed, rented or leased, complete the second section with the owner's name and address and the equipment details.
Review and download the completed PDF
Check that no column says "various" or "same as last year" and that attachments are ready. Download or print the completed PDF from FillingPDF, keep a copy and return it as described under How to submit.
How to submit DR-405
The guidelines say to return the completed form to your property appraiser's office by April 1 and to keep a copy for your records. They print no mailing address, portal or other channel, so contact the Alachua County Property Appraiser with questions about where and how to deliver it.
Package details from the guidelines:
- Put your summary totals on page 1.
- Complete page 2, or attach an itemized list with original cost and date acquired for each item.
- For line 20, attach an itemized list or depreciation schedule of the individual leasehold improvements.
- Include the name of any business or person to whom you sold, traded or gave property, if you removed assets last year.
Any extension request goes to the property appraiser before April 1. FillingPDF lets you fill out and download the PDF; submission follows the property appraiser's channels.
Common mistakes to avoid
- Writing "various" or "same as last year" in any column; the guidelines call these inadequate responses that may subject you to penalties for failure to file.
- Filing after April 1 without an approved extension, which Florida Law treats as a loss of the exemption.
- Asking for an extension too late; the request must be made in time for the property appraiser to act on it before April 1.
- Reporting depreciated value in the Original Installed Cost columns; report 100% of original cost before depreciation, including sales tax, freight-in, handling and installation.
- Leaving out fully depreciated items because they are written off; they must be reported at original installed cost.
- Including intangibles, household goods, most licensed vehicles or inventory held for sale, which the guidelines say not to report.
- Filing one return for all sites instead of a single return for each site where you transact business, plus one separate return for freestanding property at other sites.
- Entering the invoice price less a trade-in; if you deducted a trade-in, enter the invoice price.
- Leaving out the condition (good, average, poor) and the taxpayer's estimate of fair market value for each item.
Frequently asked questions
What is the DR-405 form used for?
Form DR-405 is the return on which you report property used for commercial purposes that is not included in the assessed value of your business's real property, such as office furniture, computers, tools, supplies, machines and leasehold improvements. These guidelines are its instructions.
When is the DR-405 due in Alachua County?
April 1. The guidelines say to return the form to your property appraiser's office by April 1 and to report property located in the county on January 1. Keep a copy for your records.
Can I get an extension to file the DR-405?
Yes, if you ask. The property appraiser will give a 30-day extension and may grant an additional 15 days. Ask early enough for the property appraiser to consider and act on the request before April 1.
What happens if I file the DR-405 late?
Florida Law provides for the loss of the exemption if you do not file on time. The guidelines also list penalties for failure to file, late filing and unlisted property, each based on a percentage of the tax; ask the property appraiser for details.
Do I need one DR-405 for each business location?
Yes. File a single return for each site in the county where you transact business. Freestanding property at multiple other sites, such as vending machines or billboards, goes on one separate return covering all such property in the county.
What property should I not report on the DR-405?
Do not include intangible personal property, household goods not used commercially, most automobiles, trucks and other licensed vehicles, or inventory held for sale as part of your business. Equipment on some vehicles, such as power cranes, is reportable.
What cost do I enter in the Original Installed Cost columns?
Enter 100% of the original total cost before any depreciation, including sales tax, freight-in, handling and installation. If you deducted a trade-in, enter the invoice price. Fully depreciated items are reported at original cost.
Can I fill out the DR-405 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not connected to the Alachua County Property Appraiser, and does not file the return; you return it to the property appraiser's office yourself.
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