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Property Tax Oversight

In Florida, local governments are responsible for administering property tax. The Department of Revenue's Property Tax Oversight program provides oversight and assistance to local government officials, including property appraisers, tax collectors, and value adjustment boards.

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The Property Tax System

Looking for information on Florida's property tax system?

The Florida Constitution and Statutes define the roles and authority for the various entities involved in Florida’s property tax system. Find out more at these links:

Contact a County Official

Are you a taxpayer with a question? Contact your local official.

As property tax is administered locally, the best resources for assistance with property tax matters are the property appraiser and the tax collector in the county where the property is located. Find websites for county property appraisers, tax collectors, and VABs at floridarevenue.com/PTO/countyofficials.

Title	Background Image Location	Description	Link Location	Launch Behavior	Page
Exemptions	Calculator with Tax keys	Navigate to our exemptions page to learn more about property tax exemptions.	/pto/Pages/Taxpayers_Exemptions.aspx	In page navigation	Home; Taxpayers; Property Tax - Cofficial
Data Portal	https://dorspint.fdor.dor.state.fl.us/pto/PublishingImages/homeDataportal.png	Navigate to our data portal page to learn more about data related to property tax.	Date Portal	In page navigation	Home
Property Tax Oversight Rules	House with Books	Information on current, proposed, new, or amended rules and forms.	Property Tax Oversight Rules	In page navigation	Home
Manual of Instructions	Florida Capitol in background of Florida State Flag	Rules and regulations, standard measures of value, and forms and instructions relating to the use of forms and maps.	/property/Pages/Cofficial_MOI.aspx	In page navigation	Home

	Title	Body	TopicDate
	Property Tax Relief for 2023 Catastrophic Events	Effective January 1, 2023, section 14 of Chapter 2022-97, Laws of Florida, created section 197.319, Florida Statutes (F.S.). This new law provides for a refund of property taxes for residential improvements rendered uninhabitable for at least 30 days due to a catastrophic event that occurs in 2023. The Department of Revenue developed A Florida Homeowner's Guide: Catastrophic Event Property Damage and A Florida Homeowner's Guide: Property Tax Relief for Catastrophic Events in 2023 to help homeowners understand the statute. The information provided in these guides applies to catastrophic events that take place in 2023. Amendments made to s. 197.319 by the 2023 Florida Legislature will first apply to the 2024 tax roll.	9/13/2023
	Property Tax Relief for Hurricane Ian or Hurricane Nicole	Effective upon becoming law, May 25, 2023, section 50 of Chapter 2023-157, Laws of Florida, appropriated $35 million dollars for the fiscal year 2023-2024, from the General Revenue Fund to the Department of Revenue for distribution to affected taxing jurisdictions to offset the reduction in property tax revenues refunded to taxpayers due to Hurricane Ian or Hurricane Nicole in accordance with s. 197.3181, F.S. To participate in the distribution of the funds appropriation, affected taxing jurisdictions must file an application (Form DR-5004) with the Department of Revenue no later than October 1, 2023. The Department has prepared Property Tax Oversight Informational Bulletin 23-02 to provide general information on the new law. Additionally, the Department has developed a list of frequently asked questions (FAQs) for affected taxing jurisdictions.	12/21/2022