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Maintenance Alert: Several applications in the Property Appraiser's Online Tools may be unavailable due to required maintenance starting at 7 p.m. on Friday, January 27. All applications should be available on Monday, January 30.

Buyer
Beware

When buying real estate property, do not assume property taxes will remain the same. Any change in ownership may reset the assessed value of the property to full market value, which could result in higher property taxes. Please use our Tax Estimator to approximate your new property taxes.

The Property Appraiser does not send tax bills and does not set or collect taxes. Please visit the Tax Collector's website directly for additional information.

The Homestead Exemption saves property owners thousands of dollars each year. Do not jeopardize your Homestead by renting your property.

Before buying real estate property, be aware that non-ad valorem assessments may have a significant impact on your property tax bill.

UPDATE: OUR OFFICES ARE NOW OPEN TO THE PUBLIC BY APPOINTMENT ONLY

To better serve our community, our offices are open to the public with certain limitations due to COVID-19. Our main priority continues to be the safety and well-being of the public.

The Downtown Miami and the South Dade Government Center will be open to the public by appointment only. You may schedule a visit online today. Our regular business hours are 8:00 a.m. to 5:00 p.m. Monday through Friday or you may call us at 305-375-4712, if you have any questions that do not require an in-person visit.

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SearchProperty Search

The Property Search allows you to view detailed information for properties in Miami-Dade County.

PenComparable Sales

The Comparable Sales Tool allows you to access and compare real estate sale information for properties in Miami-Dade County.

PenTax Estimator

The Tax Estimator provides an approximate amount of taxes that may be due on a property.

PenTax Comparison

The Tax Comparison allows you to view a property's tax information for the current and previous year and lists changes by taxing district.

Hurricane Irma

As we continue our recovery and cleanup efforts, please visit the Emergency website for the latest information on openings and closings in Miami-Dade County.

Tangible Personal Property Exemptions

Tangible Exemptions Tools

This is an assessment for the equipment, furniture and fixtures used by all business and rental properties. Rental properties may include stoves, refrigerators, etc.

The Tangible Personal Property Return shall be considered an application for the exemption and will be applied to the first $25,000 in value for the tangible personal property.

All property is assessed as of Jan. 1 of the assessment year therefore all sales of assets and closures of businesses after Jan. 1 are still required to pay the property taxes for the year. Taxes are not prorated. A final tangible tax return must be filed for the following year denoting the disposition of the assets and as of what date that change occurred.

All property returns are due April 1st.

Entities owning or controlling business or investment property, with assets exceeding $25,000.00, must file a tangible personal property tax return, annually by April 1st, as required by Florida Statutes (Chapter 193).

This return must reflect all tangible assets such as furniture, computers, and equipment for each location in Miami-Dade County.

  • Any returns mailed to the Property Appraisal's office, in order to be considered timely and avoid penalties, must be dated by the USPS no later than April 1st, or the next business day should April 1st fall on a weekend or legal holiday.
  • No taxpayer may contest an assessment until a tangible tax return is filed
  • Original signatures are required therefore faxed returns are not accepted

Your Tangible Personal Property Return returns PDF request must include:

  • Tangible Personal Property folio number
  • Name of the Taxable entity and the property address.

Please mail to:

MIAMI-DADE COUNTY PROPERTY APPRAISER
TANGIBLE PERSONAL PROPERTY DIVISION - EXTENSION SECTION
SOUTH DADE GOVERNMENT CENTER
10710 SW 211 STREET, SUITE 207
CUTLER BAY, FLORIDA 33189

Waiver

A taxpayer may be waived from filing the Tangible Personal Property Tax Return (DR-405) if:

  • The prior year value was less than $25,000
  • The current value remains less than $25,000 (i.e. no new purchases over the past year).

The DR-405 waiver does not apply (i.e. a return must be filed) if:

  • It is a new business.
  • The prior year value was greater than $25,000.
  • The current year value is greater than $25,000.
  • It is for owners of freestanding* property at multiple sites, other than sites where the owner transacts business.

*Freestanding property is property placed at multiple sites and includes such property as vending equipment and amusement machines, leased equipment, LP/propane tanks, utility and cable company property.

If you are uncertain as to whether you qualify for the waiver or not, it is recommended that you file the DR-405 to avoid possible penalties and fines. Filing a compliant DR-405 insures that you are eligible for an exemption from ad valorem taxation of up to $25,000 of assessed value.

If in any year, as of January 1st, the value of your tangible personal property exceeds $25,000, and you fail to file a DR-405 with the Miami-Dade County Property Appraiser, you may incur penalties up to 25% of the total tax levied, calculated without the benefit of the $25,000 exemption. In addition, any taxpayer claiming more exemptions than legally allowed is subject to taxes due on the improperly exempted portion of the assessment, penalized at 50% plus an additional 15% per annum due from the year the exemption was applied.

Institutional Ad Valorem Exemption for Tangible Personal Property

Should your organization meet the qualifications for an exemption, an application along with all supporting documentation must be filed with our office by March 1.

Mail or drop off application PDF at the following location:

Government Center (downtown Miami)

Please call 305-375-4070 for Tangible Personal Property assistance.

If you cannot view PDF PDF files, you can download Acrobat Reader  for free from Adobe Systems, Inc. In order to use PDF files, you must have Acrobat installed on your computer.

 
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