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

Property Taxes After a Disaster

Has a disaster affected your property?


Florida Statutes provide direction for property affected by a catastrophic event. The Department of Revenue developed this guide to help homeowners understand how property taxes are handled if a property is damaged or destroyed. Click the link at right:

Property taxes after a disaster.

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 floridarevenue.com/PTO/countyofficials.



  
  
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​See ​emergency order implementing provisions of Executive Order number 24-208 and Executive Order 24-209.​

9/25/2024
  

Effective upon becoming law, May 7, 2024, Section 62 of Chapter 2024-158, Laws of Florida, appropriated $200,000 from the General Revenue Fund to the Department of Revenue for distribution to affected fiscally constrained counties to offset the reduction in property tax revenues refunded to taxpayers due to a catastrophic event in accordance with s. 197.319, F.S.


To participate in the distribution of the funds appropriation, affected fiscally constrained counties must file an Application to Offset Total Reductions in Ad Valorem Tax Revenue from Refunds Due to a Catastrophic Event, Form DR-5005, with the Department of Revenue no later than October 1, 2024.​​

The Department has prepared Property Tax Oversight Informational Bulletin 24-19 to provide general information on the new law.​


7/29/2024