Important Dates
January 1
- The date used as a basis for all property value assessments.
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Nursing homes, etc., must have valid license granted under Florida Statutes Chapter 400, if exemption is requested.
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Hospitals must have valid license granted under Florida Statutes Chapter 395, if exemption is requested.
January 29
- Property Tax Legislation Vote
March 1
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Deadline for filing annual application for homestead exemption.
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Deadline for filing annual application for agricultural classification.
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Deadline for receiving exemption application for leasehold interests in governmental property.
April 1
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Deadline for filing tangible personal property return without penalty.
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Deadline for filing real property return when required by specific provision of general law.
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Deadline for filing all other returns and applications not otherwise specified by specific provisions of general law.
After April 1
- Penalty imposed for improper or late filing or failure to file personal property return
No later than July 1
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Property owners notified in writing of denial of agriculture classification or homestead exemption.
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Assessment roll submitted to the Department of Revenue Executive Director for review.
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Applications denied tax exemption notified by Registered Mail.
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Complete assessment of all property.
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At the time the assessment roll is prepared and published (July 1, unless extension is granted), the Property Appraiser shall certify to each taxing authority the taxable value therein, along with a copy of the statement required under Florida Statute195.073. The form on which the certification is made shall include instructions to each taxing authority describing the proper method of computing a millage rate which, exclusive of new construction, additions, to structures, deletions, and property added due to geographic changes, will provide the same ad valorem tax revenue for each taxing authority as was levied during the prior year. That millage (Millage Table) shall be known as the "rolled-back rate."
No later than August 24
- Deliver notices of proposed taxes pursuant to Florida Statute 200.069, to all taxpayers by first class mail. Any inquiries pertaining to the assessment, exemptions, or other concerns can be addressed at this time
For a period of 25 days following the mailing of proposed taxes
- The Property Appraiser's office conducts an "Interview Period" when additional resources are dedicated to providing taxpayers with an explanation of their assessment. Differences of opinion on value and any discrepancies should be discussed at this time. Exemptions and agricultural classifications applied for should be verified.
No later than November 1
- Tax collector mails tax bills to all Real and Personal Property owners.
