Ad Valorem and Non-Ad Valorem Taxes
Under Florida Statute 197, the Tax Collector has the responsibility for
the collection of ad valorem taxes and non-ad valorem taxes. These
are levied by the county, municipalities, and various taxing authorities
in the county. Taxes are based on the assessed value and the millage
of each taxing authority.
- The non-ad valorem tax assessments are based on the fee charged by the special assessment which provides the benefit service (example~ Solid Waste assessments or paving assessments) and are levied on a unit basis, rather than on value.
- Ad valorem taxes are based on value placed on real property.
The Property Appraiser assesses the value of a property and the Board of County Commissioners and other levying bodies set the millage rates.
Using these values and allowing for exemptions, the Property
Appraiser certifies the Tax Roll to the Tax Collector who mails the
tax notice to the owner’s last address of record as it appears on the tax roll.
In cases where the property owner pays through an
escrow account, the mortgage company should request and be sent
the tax bill, and the owner receives a copy of the notice.
Taxes are collected on an annual basis beginning November 1st
for the tax year January through December.
Tax statements are
normally mailed out on or before November 1st of each year.
The gross amount is due by March 31st; taxes become delinquent
on April 1st. The following discounts apply for early payment:
- 4% discount if paid in November
- 3% discount if paid in December
- 2% discount if paid in January
- 1% discount if paid in February
It is the responsibility of each taxpayer to see that the taxes are paid.
In cases where the property owner pays through an escrow account,
the mortgage company, meeting criteria established by the Tax
Collector, may request and be sent the tax bill. In this case the
owner will receive a copy of the bill for information.
Any changes to the tax roll (name, address, location, assessed
value) must be processed through the Property Appraiser's Office.
