Local Property Taxes are made up of Ad Valorem and Non-Ad Valorem assessments.
General Information:
The tax year runs from January 1st to December 31st. In Florida, property taxes are
paid in arrears. The tax roll is certified by the Property Appraiser in October. The Tax
Collector mails the tax notice/receipt to the owner's last address of record as it appears
on the tax roll on or around November 1st. (Note: The owner of record is the owner as of
January 1st of the tax year.) It is the responsibility of each taxpayer to see that the
taxes are paid and that a tax bill is received. F.S. 197.122. In cases where the property
owner pays their Real Estate Taxes through an escrow account, the mortgage company should
request and be sent the tax bill, and the owner will receive an Informational Notice.
Tax Roll: A tax roll (also referred to as an assessment roll) is a systematic listing of information prepared by the Property Appraiser for the orderly levying or imposition of a tax on property. The tax roll includes, among other things, the name of the party assessed, the description of the property, the value as fixed by the Property Appraiser, the millage levied by taxing authorities, and the amount of tax. The tax year runs from January 1st to December 31st. In Florida, property taxes are paid in arrears. The tax roll is certified by the Property Appraiser in October. The Tax Collector mails the tax notice/receipt to the owner's last address of record as it appears on the tax roll on or around November 1st. (Note: The owner of record is the owner as of January 1st of the tax year.) It is the responsibility of each taxpayer to see that the taxes are paid and that a tax bill is received. F.S. 197.122. In cases where the property owner pays their Real Estate Taxes through an escrow account, the mortgage company should request and be sent the tax bill, and the owner will receive an Informational Notice. For information about changes of ownership, corrections, and tax bill address changes, see our Address Change page. |