 |
|
Click the image to
view a diagram of the Property Tax Cycle
|
The property tax in Florida is constitutionally a local tax,
administered, levied, and collected by local officials. The
Florida Constitution establishes the county Tax Collectors
as independent government agencies. They are Constitutional
Officers and collect property taxes for every local government
agency that has the power to levy taxes, serves its county
as the agent for the administration of Business Tax Receipts
and serves the state as an agent for the Department of Environmental
Protection, The Florida Fish & Wildlife Conservation Commission,
and The Department of Revenue.
Statutes assign the Department of Revenue the role of determining
that local officials are complying with the law, resolving
compliance issues that may arise, and aiding and assisting
local governments in their duties. Department resources are
primarily focused on oversight of property valuation functions
of property appraisers. The Department also has roles and
responsibilities in almost all aspects of the local property
tax revenue process. These includes the public notice and
advertising of assessments and rates, billing, the assessment
and exemption appeals process, property tax billing, and collection.
Property Appraisers
The county property appraiser is a locally elected official
responsible by law for determining just, or market, value
of all property and establishing exemption eligibility. The
resulting taxable value is the basis for levying property
taxes by all local governments.
Department of Revenue
The Department of Revenue oversees the operation of local
property appraisers, determining compliance with applicable
laws through a roll review process and by assuring property
appraiser offices are adequately funded. The Department acts
to resolve compliance problems through various enforcement
tools, including the ability to disapprove a tax roll. The
Department also provides aid and assistance to property appraisers
to enhance compliance.
Elected Officials
Revenue to be raised from property tax is determined by locally
elected governing boards as part of their budget setting process.
Based on property tax revenue required for operating expenses,
millage rates are established.
Department of Revenue
The Department plays no role in setting property tax millages
other than to ensure that governments do not exceed constitutional
millage caps.
TRIM Notice
This is the notice of proposed taxes issued by the Property
Appraiser's office to property owners. TRIM statutes provide
for the "rolled-back rate," the "no tax increase"
millage levy by each local government. "TRIM" states
the taxes due under each government's proposed levy and that
government's rolled-back rate. Local governments must also
publicly advertise the meeting at which the final millage
rate and budget will be adopted and any tax increase, if applicable.
Department of Revenue
The Department of Revenue determines compliance with the laws
governing public disclosure of property tax levies. Local
governments not in compliance can be required to re-advertise
and hold new public hearings. The Department provides training
and assistance throughout the year to local governments on
proper procedures to enhance compliance and provides many
of the forms required for this process.
Value Adjustment Boards
Taxpayers who object to their assessment or their exemption
status may appeal to the Value Adjustment Board (VAB). This
Board consists of three elected members of the governing body
of the county and two elected members of the school board.
Either the property appraiser or the taxpayer may appeal the
VAB's decision in circuit court.
Department of Revenue
The Department is required to provide forms and prescribe
uniform procedures governing certain aspects of VAB hearings.
Tax Collectors
Tax bills are prepared by the tax collector and normally mailed
around the first of November, with payment due by the following
March 31. Early payment discounts and installment payment
plans are available. Property taxes constitute a first lien
on the property assessed.
Department of Revenue
The Department of Revenue provides the format for the property
tax bill for all counties.
Taxpayers
Taxes are due and payable on November 1st or as soon as the
tax bill is received. An early payment discount of 4% is available
for taxes paid in November, 3% for taxes paid in December,
2% for taxes paid in January and 1% for taxes paid in February.
Department of Revenue
The Department of Revenue is available to answer taxpayer
inquiries about the property tax collection process and to
assist with communications with tax collectors and property
appraisers.
Tax Collectors
Payment is made to the tax collector. Tax certificates are
sold for all property on which tax payments are delinquent.
After two years, a tax deed may be applied for on the property
in which taxes have not been paid. The tax collector, in conjunction
with the property appraiser, processes all requests for refunds
of taxes.
Department of Revenue
The Department of Revenue is granted authority to approve
or deny refund requests of $400 or more. The Department must
also approve all requests for correction or cancellation of
tax certificates. The Department provides many forms used
in the tax collection process and provides training, as well
as assistance to tax collectors and their offices.
Local Governments
Property taxes are distributed by the tax collector to all
local governments levying the tax. In 2005, 67 counties, 67
school boards, 462 municipalities, 231 independent special
districts and 5 water management districts levied property
taxes. A total of $25.9 billion was levied, making property
tax the largest governmental revenue source in Florida.
Palm Beach County
The Tax Collector of Palm Beach County receives and distributes
over $3 billion annually.
-top-
|
