Tax Oversight

Florida’s property taxes are administered by locally elected officials and supervised by the Florida Department of Revenue. Florida does not have a state-level property tax.

Property Tax Base

Property Appraisers
County property appraisers establish a property’s just, or market, value on January 1 of each year. Then they factor in all valid exemptions and classifications to determine the property’s taxable value. The taxable value of all property in a county makes up the property tax base.

Department of Revenue
The Department reviews and approves each county’s annual tax roll to promote equitable and uniform assessments across the state. The Department also approves each property appraiser’s annual budget.

Property Tax Rates

Elected Officials
Florida has more than 640 local governments that levy a property tax. These include cities, counties, school boards, and special districts. Each year, local taxing authorities set a millage, or tax, rate that is levied on the property’s taxable value. The millage rate multiplied by the taxable value is the tax levied on each property.

Department of Revenue
The Department ensures that local government millage rates do not exceed state-mandated caps. Also, the Department confirms that local governments properly and timely advertise public hearings to adopt millage rates and annual operating budgets.

Annual Notification

Property Appraisers and Local Governments
In August, the property appraiser sends each property owner a Notice of Proposed Property Taxes, or “TRIM” notice. This notice contains the property’s value on January 1, including any exemptions. It provides the millage rates proposed by each taxing authority and an estimated amount of taxes owed based on those millage rates.

Department of Revenue
The Department ensures that the TRIM forms and the information supplied to property owners comply with Florida law.

Appeals Process

Value Adjustment Boards
Each county has a five-member value adjustment board, which hears and rules on challenges to a property’s assessment, classification, or exemptions. The value adjustment board is a quasi-judicial body that is independent from the property appraiser and tax collector.

Department of Revenue
The Department provides annual training to value adjustment boards. It produces mandatory procedures and forms to ensure fair, impartial, and uniform hearings for all taxpayers.

Billing and Payment

Tax Collectors
County tax collectors send annual tax bills to property owners in late October or early November. Full payment is due by the following March 30. Discounts up to 4% are given for early payments.

Department of Revenue
The Department provides professional certifications and training to tax collectors and their staffs. The Department also reviews and approves the annual budgets of most tax collectors.

Collections and Refunds

Tax Collectors
If a property tax bill is not paid by March 30, the tax collector may sell a tax certificate on that property to collect the taxes that were not paid. A tax deed on the property may be sold if the property owner has not paid all back taxes, interest, and fees within two years. Tax collectors also process requests for property tax refunds.

Department of Revenue
The Department provides assistance to property owners who have questions about the local property tax process. The Department reviews and approves refunds over $400.

Funding of Public Education and Local Services

Property taxes are distributed by the tax collector to the local taxing authorities. Property taxes in Florida make up roughly 50% of public education funding and 30% of local government revenues.