Any assessment for tax purposes that is less than the property's just value is a classified use assessment. An appraiser may assess property at lower than just value if it meets the statutory requirements of one of the following uses.
- Agricultural land, s.
- Pollution control devices, s.
- High-water recharge, s.
- Historic property, s.
- New construction for parents or grandparents, s.
- Conservation easements, s.
Calculating Your Property Tax
Assessed Value = Just Value - Assessment Limits
Taxable Value =
Assessed Value - Exemptions
Total Tax Liability =
Taxable Value x Millage Rate
Example: Assume a homestead has a just value of $300,000, an accumulated $40,000 in Save Our Homes (SOH) protections, and a homestead exemption of $25,000 plus the additional $25,000 on non-school taxes.
The millage is seven mills for county schools and 11 mills for all non-school taxing authorities combined (city, county, and special districts).
$300,000 (Just Value) - $40,000 (Accumulated SOH) =
$260,000 (Assessed Value)
$260,000 (Assessed Value) - $25,000 (Exemption) = $235,000 (Taxable Value) x .007 (Millage) =
$1,645 (Tax Liability)
$260,000 (Assessed Value) - $50,000 (Exemption) = $210,000 (Taxable Value) x .011 (Millage) =
$2,310 (Tax Liability)
Total Taxes (School Tax Liability + Non-School Tax Liability) = $3,955 ($1,645 + $2,310)
More information is available on our
||Date of assessment
||Deadline for property owners to file with the county property appraiser for exemptions or agricultural or other classifications
||Deadline for owners of tangible personal property to file a
Form DR-405 return with the county property appraiser
|June to July
||Property owners who want to appeal a denial of exemption, classification, portability, or tax deferral must file a petition with the value adjustment board 30 days after the denial letter was mailed.
||The property appraiser mails the Notice of Proposed Property Taxes (Truth in Millage or “TRIM” notice).
||Property owners who want to appeal their property value to the value adjustment board must file a petition (one of the DR-486 forms) with the clerk of the court within 25 days of the Notice of Proposed Property Taxes.
||Property owners may provide input at taxing authorities’ public hearings to adopt a tentative budget and millage rate.
||Taxing authorities hold hearings to adopt final budgets and millage rates.
||The tax collector sends your tax bills. See the section on payment options below.
Local Governments That Levy Taxes
Several types of local governments, called taxing authorities, can levy property taxes to support the services they provide to people in a county, city, or other specific area. These taxing authorities include counties, municipalities, school districts, and special districts, such as water management, fire protection, mosquito protection, or other special districts.
Before adopting a budget and setting a millage (tax) rate, taxing authorities must hold public hearings and follow the statewide Truth in Millage (TRIM) requirements. These hearings are the best opportunity for property owners to comment on taxing authorities' budgets and millages. Taxing authorities advertise hearings in local newspapers and usually post notices on local government websites.
The growth in revenue from property taxes that taxing authorities assess is capped at a rate equal to the growth in Florida's per capita personal income plus new construction, unless the taxing authority’s governing board overrides the cap with a super-majority, unanimous vote or referendum.
Contact your local taxing authority for more information, or visit our
Non-Ad Valorem Assessments
Local governments (counties, municipalities, or special districts) can levy property for non-ad
valorem assessments. These assessments are calculated on a unit basis, rather than on value. Proposed
non-ad valorem assessments are based on an improvement or service to the property, such as drainage,
lighting, or paving.
Your Notice of Proposed Property Taxes, Form DR-474, usually includes proposed non-ad valorem assessments
at the bottom, but the taxing authorities can send them separately. They must go through the Truth in
Millage (TRIM) hearing process if the assessment:
- Is being levied for the first time.
- Increases beyond the maximum rate set when it was first levied.
- Changes boundaries, unless all newly affected property owners have given written consent.
- Changes the purpose or use of the revenue.
197.3632, F.S., for the statutory requirements.
Generally, tax collectors send tax bills (Form DR-528) in November. Follow the instructions on the tax bill and send the payment to your county tax collector.
If your property has a mortgage and the mortgagee is the trustee for a tax escrow account, the tax collector will send the tax bill to the mortgagee and a copy to you. Your mortgagee will pay the taxes from the escrow account.
If you pay your taxes early, you will receive a discount - 4 percent in November, 3 percent in December, 2 percent in January, and 1 percent in February. The amounts are calculated for you on your bill.
If you don’t pay your taxes, they become delinquent on April 1 and tax certificates will be sold on all unpaid items by June 1.
197.343, F.S., or contact your tax collector.
Homestead Tax Deferral
A person who is entitled to claim the homestead tax exemption may choose to defer payment of part of the combined total taxes, including non-ad valorem assessments. You must file an annual application for tax deferral, Form DR-570, with your county tax collector by March 31 following the year when the taxes and non-ad valorem assessments were assessed. Approval for tax deferral will defer taxes that are more than 5 percent of last year’s household income. If last year’s household income was less than $10,000, all ad valorem taxes and non-ad valorem assessments will be deferred.
A permanent resident of Florida who is 65 years old or older may defer that portion of the tax that is more than 3 percent of the household income for the previous year. If the household income for the last calendar year was less than the current income limit and the applicant is 65 or older, approval of the application can defer all ad valorem taxes and non-ad valorem assessments. However, the amount that can be deferred may be limited, depending on the amount of mortgages and other unsatisfied liens on the home.
197.252, F.S. For local information, contact your county tax collector.
If the tax collector denies your application for a deferral and you don’t agree with the denial, you may appeal to the county value adjustment board within 30 days after the tax collector sent the denial.
At the tax collector’s discretion, he or she may accept one or more partial payments for current taxes and assessments on real property or tangible personal property as long as the payment is made before the delinquency date, which is usually April 1.
The taxpayer is responsible for paying the remaining amount due. Any remaining balance not paid before April 1 becomes delinquent and is handled the same way as other delinquent taxes.
197.374, F.S., or contact your county tax collector.
Installment Payment of Property Taxes
Taxpayers who want to prepay property taxes on the installment plan should file an application with the tax collector by May 1 of the year the taxes are assessed. After submitting an initial application, a taxpayer is not required to submit annual applications as long as the taxpayer continues choosing to prepay taxes by installment.
197.222, F.S. For local information, contact your county tax collector.
Taxpayer Bill of Rights
Are you interested in knowing your rights as a taxpayer? See the document below for more information.
|PT Bill of Rights
||The Taxpayer's Bill of Rights for property owners in the state of Florida
PDF (1022 KB)
The property appraiser assesses all property at just value each year on January 1. When you acquire new real property, your assessed value is equal to the just (market) value.
If the property is your homestead and the just value increases, the assessed value in the next year cannot increase more than 3 percent or the percent change in the Consumer Price Index (CPI), whichever is less. This is true for each following year until you move or make improvements to your home. If the property is not a homestead, the assessed value increase is limited to 10 percent each year.
If your just value declines, your assessed value can increase each year until the assessed value is the same amount as the just value. However, the assessed value can never be more than the just value. (See
section 193.155, F.S., and
Rule 12D-8.0062, F.A.C.).
For more information on the Consumer Price Index (CPI), please visit our
Consumer Price Index page.