Who Must File a Personal Property Declaration with the Assessor? The tangible personal property tax return includes instructions to assist taxpayers in preparing Revenue Forms 62A500, 62A500-A,.NOTE: Taxpayers who have property in more than one location must complete a separate form for each location. Below you will find the answers to some of the most frequently asked questions regarding business personal property. Many of the Assessor forms below are prepared in an easy-to-use PDF format. Sales tax applies to retail sales of certain tangible personal property and services. Prior year Business Tangible Personal Property returns should be requested from the assessor's office in the county where the business is located. Online. Why do I have to file? Section 193.052, Florida Statutes, requires that all tangible personal property be reported each year to the Property Appraiser's office. Business Tangible Personal Property Return.