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If you receive a letter by mail notifying you to file a tax return, it is because our office has determined that you may have property to report. If you feel the tax return is not applicable, please return the letter with an explanation. Failure to receive a letter does not relieve you of your obligation to file. From our website, select TPP Online in the lower left hand corner of your screen.
A tax return must be filed for each letter you received. If you have more than one location where you transact business the assets of each should be listed separately on each return.
Attach an explanation of why no assets are reported and file it with the Property Appraiser's office. Almost all businesses and rental units have some assets to report, even if it is only supplies, leased equipment or household goods in rental properties.
On the return, indicate the date you went out of business. Let us know if you sold or transferred the business to someone else who is operating at the same location or a different location.
If you shut the business down, did you sell, scrap, or abandon some or all of the assets. Any assets that you retained which were not converted to personal use should be reported. This can be done online or on the tax return. If you have no assets, you cannot file online. If you have been waived from the filing requirement, please fill out a TPP Account Status Change form and send it to the office as soon as possible.
Yes, since you were still in business on January 1, you are required to file a tangible personal property tax return. Report all tangible personal property of the business as of January 1. Let us know if you sold or transferred the business to someone else who is operating it at the same location or a different location. Any assets that you retain which are not converted to personal use should be reported next year.
Whether fully depreciated in your accounting records or not, all property still in use or in your possession should be reported. Yes, both the lessor and the lessee should report this equipment on the return. Capital leases should be filed in the same section as similar assets on your depreciation schedule are filed. To determine where to file on leased equipment, the lease agreement may need to be reviewed.
If this is your initial year you are filing there is not a minimum value. The deadline for filing a timely return is April 1 For All filers have been granted a day extension. TPP tax returns are due May 15, If the business you buy was in business on January 1 and had tangible personal property, the Orange County Tax Collector will issue a tax bill in November for taxes levied against that property. Most title companies do not do a search of the tangible assets of a business; therefore, you should consult your broker, attorney, or closing agent to avoid any problems.
When a tax return is not filed by April 1 For All filers have been granted a day extension. TPP tax returns are due May 15, and the filing requirement has not been waived, we are required to place an assessment on the property.
The assessment represents an estimate based upon the value of businesses with similar assets. Being assessed does not alleviate you of your responsibility to file an accurate return. In mid-August, the owner of record will receive a notice of proposed property tax covering tangible personal property. If you disagree with the assessment, call or visit our office to discuss the matter with us.
If you have evidence that the appraised value is more than the fair market value of the property, we will welcome the opportunity to review this information. If you are still not satisfied, you may file a petition to have the matter reviewed by the Value Adjustment Board. Filing a return after the April 1 deadline will result in penalties For All filers have been granted a day extension.
Failure to file a return constitutes a failure to apply for the exemption. In order for us to provide you with the assessed values, you must file this information either on a computer compact disc or through email.
Excel is the preferred spreadsheet format. In addition to your excel filing, you must still provide by mail the original signed and dated tax return. If you send this information via email, the email address is eclemons ocpafl. For website questions or technical support, contact us at helpdesk ocpafl. WWW Version: 3. All OCPA staff members are working remotely. OCPA is closely monitoring the rapidly developing situation. Stay safe Orange County! Home Search Feedback Accessibility.
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Data Products Map Gallery. What is "tangible personal property"? Who must file a personal property return? Why do I have to file? How can I obtain a return? What if I receive more than one letter? What if I have no assets to report? Should I still file a return? What if I have old equipment that has been fully depreciated and written off the books? Important Dates To Remember Do I have to report assets that I lease, loan, rent, borrow or are provided as part of the rent?
Is there a minimum value that I do not have to report? What are the deadlines and penalties for filing? If I buy an existing business during the year, how do tangible personal property taxes apply to me?
What is an office or field review assessment? What if I don't agree with the assessed value that appears on my notice of proposed property tax? How do I file a lease equipment account? How do I file a vending account? How do I file a timeshare account? Important Dates To Remember January 1 Date of assessment Letters mailed notifying taxpayer to file a tax return April 1 For All filers have been granted a day extension.
Do I have to report assets that I lease, loan, rent, borrow or are provided as part of the rent? TPP tax returns are due May 15, or if you prefer not to file online you may print a return from our website and return it by mail or hand deliver it along with supporting documents. Be sure to sign and date the return. Faxed or unsigned returns cannot be accepted. All fees assume that a taxpayer has gathered and organized necessary information and provides it to the preparer on time.
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