Business Property
Polk County Businesses May Owe a Property Rendition by April 15
If you run a shop, a restaurant, a logging outfit, or any business in Polk County, the gear you use to run it (furniture, machinery, computers, inventory) counts as business personal property, and it's taxable. You report it to Polk Central Appraisal District on a rendition each year, generally due April 15 with a one-month extension available on request.
People mix up the two tax offices here. The appraisal district is where renditions and forms go; the county tax office only collects the bill that comes out the other end. Polk CAD's forms page has what you need: the Business Personal Property Rendition (Form 50-144), a depreciation schedule to help you value older equipment, and a new-business information request if you just opened.
Opened, moved, bought, or closed a business in the county this year? That's exactly when the rendition matters, because the appraisal district doesn't know your equipment list unless you tell them, and an unfiled rendition can mean a penalty plus an estimated value you didn't get to weigh in on.
Source to confirm: Polk Central Appraisal District — Forms