Property Tax Oversight

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

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:

Annual PTO Cycle Who, What, When of the PTO System A Florida Homeowner's Guide: Millage

Contact a County Official

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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

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Navigate to our exemptions page to learn more about property tax exemptions.
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Data Portal
Navigate to our data portal page to learn more about data related to property tax.
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Information on current, proposed, new, or amended rules and forms.
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Rules and regulations, standard measures of value, and forms and instructions relating to the use of forms and maps.
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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 Gui​de: 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. ​