Overview

Property owners pay real estate property taxes. The taxes are collected yearly by the Constitutional Tax Collector. The amount a property is taxed is calculated by two components:
[(property value) X (millage rate)] + [non ad valorem assessment amounts]

The Property Appraiser sets the value of property on January 1 of every year. The Property Appraiser sends the property values to the Constitutional Tax Collector as the ad valorem tax roll. 

The Board of County Commissioners, School Board, City Commission, and other ad valorem taxing bodies set the millage rates for properties within their boundaries.

The non-ad valorem assessment roll is certified to the Constitutional Tax Collector by local governing boards, e.g. the Solid Waste Authority, Children Services Council and water control districts.  Non-ad valorem assessments are a flat amount, based on the cost of the service provided, not the property value.

The Property Appraiser sends out the Notice of Proposed Property in August. The Notice of Proposed Property is not a bill. Click here to see a sample Notice of Proposed Property. The Notice of Proposed Property specifies:

• Your estimated taxes
• Your exemptions
• Taxing authorities that levy tax on your property
• Notice of public hearings
• Information about challenging the value of your property

Payment
The Constitutional Tax Collector mails a property tax notice on or about November 1st. Click here to see a sample Tax Notice. Taxes are collected from November 1st until March 31st.
Discounts are determined by postmark of payment:

• 4% in November
• or within 30 days of when the notice is mailed, if it is not mailed before November 1
• 3% in December
• 2% in January
• 1% in February

Research property tax
Pay property tax online

Property owners may challenge the amount of their property taxes:

• Challenge the property value through a Value Adjustment Board petition or
• Advocate for lower millage rates with taxing bodies during the summer budget process

Sec. 197.122, Florida Statutes, specifies that all owners of property are charged with the duty of knowing the amount of taxes due and paying them before the delinquency date.  This means that failure to receive a tax bill will not relieve anyone from paying taxes or additional interest and fees, which are imposed on April 1st when taxes become delinquent. After April 1 a 3% interest charge and advertising costs are added.