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External Recognition

Property Tax Oversight Program

The Role of the Property Tax Oversight Program

Locally elected officials administer Florida's property tax system. The Property Tax Oversight Program, as part of the Department of Revenue, provides general supervision of this process.

Primary Functions

  • Review each county's tax rolls annually
  • Review the millage rates and public hearing notifications issued by local taxing authorities
  • Certify county levels of assessment for use in equalizing public school funding
  • Review and approve property appraisers' and tax collectors' budgets annually
  • Review and analyze non-ad valorem assessments in each county
  • Promulgate administrative rules and forms necessary to ensure the uniform and equitable administration of property taxes statewide
  • Provide professional certification and training for property appraisers, tax collectors, value adjustment boards and local taxing authorities
  • Assess all railroads and private car lines annually
  • Procure aerial photographs and parcel maps for each county
  • Review and approve property tax refunds in excess of $2,500 and any corrections or cancellations to tax certificates
  • Respond to inquiries and requests for assistance from taxpayers, local governments and other state agencies
  • Provide the legislature with statewide property tax data and reports

Mission Statement:

Our mission is to ensure fair and equitable administration; aid and assist local governments; and be accessible and responsive to Florida's citizens.

Vision Statement:

We ensure that all Florida counties will administer property taxes in a fair, uniform and informative manner.