Ad Valorem Taxes and Non-Ad Valorem Assessments
Under Florida Statute 197, the Tax Collector has the responsibility for the collection of ad valorem taxes and non-ad valorem tax assessments. 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.
- Non-ad valorem assessments are based on the improvement or service cost allocated to a property (solid waste, lighting, or paving assessments) and are levied on a benefit 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.
- Any changes to the tax roll (name, address, location, assessed value) must be processed through the Property Appraiser's Office.
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.