Overview of the Process
Real estate property taxes are collected by the Tax Collector. Property owners pay real estate property taxes every year. The amount a property is taxed is determined by two components. First, the Property Appraiser assesses the value of the property on January 1 of every year. The ad valorem tax roll is certified to the Tax Collector by the Property Appraiser.  The Board of County Commissioners, School Board, City Commission, and other ad valorem taxing bodies set the millage rates for properties within their boundaries. Ad valorem taxes are based on the value of your property multiplied by the millage rates set by the various taxing bodies. The non-ad valorem assessment roll is certified to the Tax Collector by local governing boards, e.g. the Solid Waste Authority and water control districts.  Non-ad valorem assessments are based on the cost of the service provided by the levying authority, not by the value of the property.

The Property Appraiser sends out the Notice of Proposed Property Tax (also known as the Truth in Millage or TRIM notice) in August. The TRIM notice is not a bill. Click here to see a sample TRIM Notice. The TRIM notices specifies:

• Your estimated taxes
• Your exemptions
• The taxing authorities that can levy tax on your property
• Notice of public hearings
• Information about challenging the value of your property

The property tax notice is mailed by the Tax Collector on or about November 1st. Click here to see a sample Tax Notice. These taxes are collectable from November 1st until March 31st.

Sec. 197.122, Florida Statutes, specifies that all owners of property are charged with the duty of knowing the amount of taxes due and paying them before the delinquency date.  This means that failure to receive a tax bill will not relieve anyone from paying taxes or additional interest and fees, which are imposed on April 1st when taxes become delinquent. After April 1 a 3% interest charge and advertising costs are added.

Research property tax

Instructions: Navigating the web site for obtaining Current Real Estate Property Tax Information

Pay property tax online

Discounts for payment are allowed as follows:

• 4% in November
  • or within 30 days of when the notice is mailed, if it is not mailed before November 1
• 3% in December
• 2% in January
• 1% in February

The discount is determined by postmark of payment. However, the amount due on a delinquent payment is determined by date received, not by postmark.