TAX COLLECTION: WHAT HAPPENS AFTER THE VALUE AND TAX RATE ARE DETERMINED

TAX COLLECTION: WHAT HAPPENS AFTER THE VALUE AND TAX RATE ARE DETERMINED?

Your county tax collector’s office sends your tax bill for the current year in November. You have until April 1 of the next year to pay your taxes. If you have not paid by April 1 your taxes are delinquent.

Your Rights—Every property owner has the right to be sent a written notice of taxes due and to receive discounts for early payment. For example, if you pay your taxes in November, the amount due is discounted by 4 percent. If you are delinquent paying your taxes, you will be notified. Your property cannot be sold for at least 2 years, during which time you have the right to pay off the delinquent amount.

Generally, you have the right to have factual errors relating to your property corrected and to receive a refund of any overpaid taxes. However, there are certain criteria and timeframes within which corrections and refunds must be made.

Other Rights—Your rights as a property owner ensure that you receive information about proposed assessments, tax rates, public hearings, and non-ad valorem assessments. It is your right to be informed during the tax decision process.

You have the right to have confidential tax information that has been provided to your property appraiser kept confidential.

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WHO ARE THE VARIOUS TAXING AUTHORITIES AND WHAT DO THEY DO?

Taxes that are based on value are called ad valorem taxes. Most city and county property taxes fall into this category. Your ad valorem tax bill is the result of the coordinated efforts of your county taxing authorities and officials:

1) Your property appraiser, who determines the market value of your property;

2) Your taxing authorities, which are the local government units who determine your tax rate and levy the tax; and

3) The tax collector, who sends you a tax bill and collects the tax.

WHO TO CONTACT

If you have questions or need additional information, contact your local branch of the offices below. Their numbers/e-mail addresses can be found in your local phone book or through the Florida Department of Revenue’s web site: www.myflorida.com/dor/property

Your property value or exemptions

The Property Appraiser’s Office

This office is responsible for preparing the property tax roll. They set the value of all properties in the county and adjust these values with approved exemptions.

Appeals about property value or exemptions

The Value Adjustment Board

This is a board made up of three county commissioners and two school board members. The board’s purpose is to hear appeals regarding denied exemptions, petitions relating to assessments, and appeals concerning ad valorem tax deferrals. In larger counties, these hearings are generally delegated to an experienced special magistrate.

Ad valorem tax rates

Taxing Authorities

city, county, school board, water authority, or water management district

These entities are responsible for setting property tax rates. They hold advertised public hearings where the public is invited to speak on the proposed tax rate.

Non-ad valorem assessments

Local Levying Authorities

county, city commissions, special districts

These entities are responsible for setting non-ad valorem assessments. In some areas this may include solid waste, street lighting, and storm water fees. They hold advertised public hearings where the public is invited to speak on the decision to initially impose the non-ad valorem assessment.

Yourtax bill

The Tax Collector’s Office

This office is responsible for preparing and mailing tax bills. These bills are based on the tax rolls prepared by the property appraiser and non-ad valorem assessments provided by the levying governments.

TheFlorida Department of Revenue is responsible for general supervision of property tax laws and reviewing the tax rolls submitted by the property appraisers. The Department works with property appraisers, tax collectors, and other local officials to assure fair assessment and collection of property taxes. The Department does not have the authority to hear or decide tax assessment appeals. They are heard by the value adjustment board or the circuit court in your county.

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PROPERTY TAX RATES: WHAT IS MILLAGE?

PROPERTY TAX RATES: WHAT IS MILLAGE?


Property tax rates are set by millage, which is $1 for every $1000 of the property’s taxable value. A mill is the same as 1/10 of a per cent.



The governing board of the taxing authorities— city and county commissions, water management districts, school boards, and special districts--decide the millage, or tax rate, at a public hearing. Also, some fees for services that are not based on your property value may be included in your property tax bill.



The taxing authorities propose a tax rate or fee that will be needed to support their budgets.



The Florida Constitution imposes a 10 mill “cap” on the millage set by any taxing authority. Ten mills is the same as 1%.



Each taxing authority’s portion of the tax bill consists of the applicable millage multiplied by the taxable value of the property.

For more information go to: http://www.tannebaumweiss.com/property_tax.php