The Role of the Property Tax Oversight Program

Locally elected officials administer Florida's property tax system. The Department of Revenue's Property Tax Oversight program provides general supervision of this process.

Mission Statement

Our mission is to ensure fair and equitable administration; 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.

PTO's Primary Functions

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