Form PC-405, the Tangible Personal Property Tax Return, is the confidential return that the Pinellas County Property Appraiser collects from owners of business property for tax year 2026. It is one of the Pinellas County property tax forms, and it is due at the appraiser's office by April 1. You use it if you own commercial-use property, such as office furniture, computers, tools, supplies or leasehold improvements, that is not part of your business's real property value. 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.
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What is PC-405?
Form PC-405, Tangible Personal Property Tax Return, is the Pinellas County Property Appraiser's confidential return on which a business owner lists the tangible personal property it owned in the county on January 1, with the owner's estimate of fair market value and the original installed cost.
The form is issued by the Tangible Personal Property Department of the Pinellas County Property Appraiser and cites Rule 12D-16.002, F.A.C. The printed instructions refer to it as a DR-405, and the PDF file at the Property Appraiser's site carries that name. The page 1 header shows the tax year (2026) and the printed revision, "Revised 01/18".
The return has four parts:
- Page 1: owner and business details (lines 1 to 9), a Personal Property Summary Schedule (lines 10 to 25) and the signature block.
- Page 2: assets physically removed during the last year, leased, loaned or rented equipment you hold for others, a schedule for line 22 (equipment you own that others rent, lease or hold) and itemized schedules for lines 10 to 21 and 23 to 25.
- Pages 3 and 4: instructions, line instructions and column instructions.
The instructions say that filing a DR-405 on time automatically applies for the exemption provided in §196.183, F.S., and that Florida law provides for loss of that exemption if the return is not filed on time. The form is not for intangible personal property, household goods, most licensed vehicles or inventory held for sale, which the instructions tell you to leave off.
Who needs to file PC-405?
Anyone who owns property used for commercial purposes that is not included in the assessed value of the business's real property files this return. The instructions give examples: office furniture, computers, tools, supplies, machines and leasehold improvements.
Specific groups named in the instructions:
- Owners of property located in Pinellas County on January 1, including fully depreciated items still in use, whether written off or not.
- Owners of equipment attached to some vehicles, such as power cranes and air compressors used mainly as tools, and of property personally owned but used in the business.
- Owners who rent out a house, condo, apartment or similar unit at any time during the year: both residents and nonresidents report the household goods in it, on lines 16 and 16a.
- Anyone who holds leased, loaned or rented equipment belonging to others, who completes that section on page 2.
You file one return for each site in the county where you transact business. Freestanding property at other sites, such as vending machines, propane tanks, billboards or leased equipment placed around the county, goes on a separate, single return.
Do not report intangible personal property, household goods not used commercially, most automobiles, trucks and other licensed vehicles, or inventory held for sale. If you may be entitled to a widow's, widower's or disability exemption on personal property that you have not already claimed on real estate, consult the property appraiser.
When to file PC-405
Return Form PC-405 to the property appraiser by April 1; the form says to return it by then to avoid penalty. The property you report is the property located in the county on January 1, the assessment date cited on the form (§192.042, F.S.).
If you ask, the property appraiser will give you a 30-day extension and may grant an additional 15 days. You must ask in time for the appraiser to consider the request and act on it before April 1.
Timing affects the exemption. By filing on time you automatically apply for the exemption under §196.183, F.S., and Florida law provides for its loss if you do not file on time. Page 4 of the form also lists penalties for failure to file, for filing late and for unlisted property; read them there, since this page does not restate the amounts. Keep a copy of the return for your records.
Documents you need
- An itemized list or depreciation schedule showing original cost and date acquired for each item, if you attach one instead of using page 2 for the details of each category.
- For line 20, leasehold improvements: an itemized list or depreciation schedule of the individual improvements, which the line instructions say to attach.
- Additional schedule pages, if the schedules on page 2 do not have room for all your property.
How to fill out PC-405
Enter account and business details
At the top of page 1, enter the account number, the business name (DBA) and mailing address, the Federal Employer Identification Number and the NAICS code.
Complete lines 1 and 2
Line 1: owner or person in charge, business or corporate name and phone. Line 2: the physical location of the property, with no PO Boxes.
Answer lines 3 to 5
Line 3: check Yes or No for filing under another name and give the name on the most recent return or tax bill. Line 4: date you began business in this county. Line 5: fiscal year end date, and whether the return reflects additions and deletions through Dec 31 if the year ends earlier.
Describe the business on lines 6 to 9
Line 6: type or nature of business; check all trade levels that apply. Line 7: whether you filed a TPP return in this county last year. Lines 8 and 9: former owner of the business, and to whom and when it was sold, if applicable.
Fill in the summary schedule
Lines 10 to 25: for each category that applies, enter the taxpayer's estimate of fair market value and the original installed cost. Enter totals from page 2 or from an attached itemized list, and total them on the TOTAL PERSONAL PROPERTY line.
Report removed assets on page 2
In the first section, list assets physically removed during the last year: description, year acquired, age, fair market value estimate, original installed cost and to whom they were disposed, sold or traded.
List leased, loaned or rented equipment
If you hold equipment belonging to others, enter the owner's name and address, description, year acquired, year of manufacture, monthly rent, original cost new and whether there is a purchase option.
Complete the line 22 schedule
For equipment you own that is rented, leased or held by others, enter the lease number, lessee's name and address, physical location, lease term, year acquired, monthly rent, condition and costs. Enter the total on page 1.
Itemize the property schedules
In the schedules for lines 10 to 21 and 23 to 25, enter the page 1 line number, description, year acquired, age, estimate of fair market value, condition and original installed cost. Group assets by year of acquisition and enter totals on page 1.
Sign and date the return
Sign and date the taxpayer signature block with print name, title and email. A preparer other than the taxpayer also signs and enters name, email, preparer ID, address, phone and date.
Review and download the PDF
Check that figures match your schedules and that no column says "various" or "same as last year". Download or print the completed PDF from FillingPDF, keep a copy and send it as described under How to submit.
How to submit PC-405
You can send the signed return to the Pinellas County Property Appraiser by email or by U.S. mail.
- Email: send the completed, signed form to [email protected].
- U.S. mail: mail it through the US Postal Service to Pinellas County Property Appraiser, Tangible Personal Property Department, PO Box 1957, Clearwater, FL 33757-1957.
The form tells you to sign and date the return and send the original to the county property appraiser's office by April 1. Unsigned returns cannot be accepted. Include any itemized list or depreciation schedule you use in place of the page 2 detail, and add pages if you need them.
For questions, call (727) 464-3207. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Writing "various" or "same as last year" in any column; the instructions say these are not adequate responses and may subject you to penalties for failure to file.
- Sending the return unsigned. The form states that unsigned returns cannot be accepted by the appraiser's office.
- Giving a PO Box as the physical location on line 2, which the form says must have no PO Boxes.
- Entering depreciated or adjusted figures as Original Installed Cost; the instructions require 100% of original cost, before depreciation, including sales tax, freight, handling and installation.
- Leaving out fully depreciated items still in use; they must be reported at original installed cost, whether written off or not.
- Reporting inventory held for sale, household goods, intangible property or most licensed vehicles, which the instructions say not to include.
- Filing a single return for several business sites, when the instructions call for one return for each site where you transact business.
- Waiting until the last days of March to ask for an extension; the request must be made in time for the appraiser to act before April 1.
- Entering the trade-in value instead of the invoice price when a trade-in was deducted from the invoice.
Frequently asked questions
What is Form PC-405 used for?
Form PC-405 is the Tangible Personal Property Tax Return that businesses file with the Pinellas County Property Appraiser. You list property used for commercial purposes, with estimated fair market value and original installed cost, that is not already in your real property's assessed value.
Is Form PC-405 the same as DR-405?
The form prints PC-405 as its number, while the file name and the instructions on page 3 refer to a DR-405. They are the same Pinellas County return. The instructions say filing a DR-405 on time automatically applies for the exemption.
When is the Pinellas County TPP return due?
April 1. The form says to return it to the property appraiser by April 1 to avoid penalty. It covers property located in the county on January 1. Extensions are possible only if you ask before April 1.
How do I get an extension to file Form PC-405?
Ask the property appraiser. On request the appraiser will give a 30-day extension and may grant 15 more days. You must ask early enough for the appraiser to consider and act on the request before April 1.
Is Form PC-405 part of Pinellas County property tax?
It is the return for the tangible personal property side of Pinellas County property tax. The form shows that penalties are figured on the total tax levied against the property and lists the Florida statutes that apply.
Where do I send Form PC-405?
Email the completed signed form to [email protected], or mail it by US Postal Service to Pinellas County Property Appraiser, Tangible Personal Property Department, PO Box 1957, Clearwater, FL 33757-1957. Unsigned returns cannot be accepted.
What happens if I file Form PC-405 late or not at all?
You can lose the exemption that filing on time applies for automatically. Page 4 also lists penalties for failure to file, late filing and unlisted property. Check the instructions for the amounts or call (727) 464-3207.
What property do I leave off the return?
Leave off intangible personal property such as money and debts owed to you, household goods not used commercially, most automobiles, trucks and other licensed vehicles, and inventory held for sale as goods, wares and merchandise.
Can I fill out Form PC-405 online on FillingPDF?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Pinellas County Property Appraiser and does not file the return; you send it yourself by email or mail.
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