Property Taxpayer's Bill of Rightsr
he 2000 Florida Legislature created the
Taxpayer's Bill of Rights for property owners
in the state of Florida. It guarantees that your
rights, privacy, and property are safeguarded during
the assessment, levy, collection, and enforcement of
property taxes. This brochure is designed to explain
your property tax rights and the obligations of property
appraisers, tax collectors, local governing boards, and
the Florida Department of Revenue in property tax
matters.
Some of the most common rights are explained in
this brochure. For a complete listing of all the rights
contained in the Taxpayer's Bill of Rights, see section
192.0105, Florida Statutes.
Ad Valorem Property Tax
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 notice
and collects the tax.
Assessment of Property Value
Your local property appraiser sets a value on your
property, based on current market value, including
buildings and other improvements. You may be
eligible for certain exemptions. Check with your
county's property appraiser for more information.
Any exemptions are deducted from the assessed value.
The final amount is the taxable value of your property.
Assessed value $110,000
EXAMPLE Additional
exemption-25,000
Additional homestead-25,000
Taxable value $60,000
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Your Rights — The notice telling you the
proposed property taxes and assessments,
including any exemptions, for your property will be
mailed to you in the late summer.
If you have questions about your assessment, you have
the right to a meeting with your property appraiser
to discuss your concerns. It is important that you
bring all documentation supporting your case. You
can present any information you think important in
changing the assessment.
You can ask the property appraiser to present facts
supporting the assessment. Records about your
property are available for inspection and copying.
Allow a reasonable time for the property appraiser to
compile them.
If you and the property appraiser have not resolved
the issues, you may petition the local value adjustment
board to review your assessment. You have the right
to be sent a notice of the value adjustment board's
hearing date and time. Property owners will be sent
written notification of the value adjustment board's
decision for upholding or overturning the property
appraiser's findings.
A property owner may go to circuit court to review a
tax assessment or appeal a decision to deny tax deferral
or exemptions.
Property Tax Rates
Property tax rates are set by millage which is $1 for
every $1000 of the property's taxable value. The
governing board of the taxing district decides 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.
Taxing authorities - city and county commissions,
water management districts, school boards, and special
districts - propose a tax rate or fee that will be needed
to support their budgets.
Your Rights — A written "Notice of
Proposed Property Taxes will tell you the
proposed property taxes and may include dates and times
of public hearings on each taxing authority's tentative
budget. All public hearings to finalize the budget and
adopt a tax rate will be advertised in the newspaper.
If the tentatively adopted tax rate results in higher
taxes than the year before you will be notified of
the amount of additional tax. You must be mailed a
notice comparing: 1) the previous year's taxes, 2) the
tax amount you will owe under the tentative budget
change, and 3) the tax amount you will owe if the
budget changes are not adopted. This notice is sent to
the address on file on the tax roll.
Non -Ad Valorem or Special
Assessments
Non -ad valorem assessments are fees for specific services.
The amount you pay is not based on the value of your
property. It is set by taxing authorities such as cities,
counties, and independent special districts for mosquito
control, fire or ambulance service, solid waste disposal,
and others. These fees may be included on your Notice of
Proposed Property Taxes as non -ad valorem assessments
or mailed to you on a separate notice.
Your Rights — Taxing authorities are
required to hold hearings about their special
assessments or service fees. A notice will be mailed to
you at least 20 days before the hearing. This notice must
contain the total amount owed for your property. You
have the right to appear at the hearing and file written
objections with the local governing board.
Tangible Personal Property
If you own a business, you may owe tangible personal
property tax. Equipment and other items that are used
in your business but are not considered in the assessed
value of your business' real property are taxed as
tangible personal property. For a business this may
include office furniture, computers, tools, supplies,
machines, and leasehold improvements. Inventory that
is for sale as part of your business is not taxed.
Homestead property and household goods and items
are exempt from this tax.
Your Rights — Businesses that owe
tangible personal property tax have the right
to request an extension of time beyond the April 1
deadline to file a tangible personal property tax return
(Form DR-405). If you unintentionally file your return
late you may request that the penalties be reduced or
waived.
Tax Collection
Your local 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.
e 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.
Zn
You have the right to have confidential tax information
that has been provided to your property appraiser kept
confidential.
January 1............................Assessment date
January 1 through
April 1..................................Filing
of returns such as
Tangible Personal Property
Returns (DR-405)
March 1...............................Last
day to file for homestead
and other exemptions
April 1..................................Prior
year taxes delinquent
If you have questions or need additional information contact your
WHO TO CONTACT 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 properties in their
jurisdiction and adjust these values with approved
exemptions.
Appeals about property value or
exemptions
The Value Adjustment Board
The board is made up of two county commissioners,
one school board member, and two citizen
members. Some counties use special magistrates
to make recommend actions to the board. The
board's purpose is to hear appeals regarding denied
exemptions, petitions relating to assessments, and
appeals concerning ad valorem tax deferrals.
Ad valorem tax rates
Taxing Authorities
city, county, school board, water authority, or
water management district
These offices 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 agencies are responsible for setting non -ad
valorem assessments. In some areas this may include
solid waste, street lighting, and stormwater fees. They
hold advertised public hearings where the public is
invited to speak on the decision to initially impose the
non -ad valorem assessment.
Your tax bill
The Tax Collector's Office
This office is responsible for preparing and mailing
tax notices (tax bills). These notices are based on
the tax rolls prepared by the property appraiser and
non -ad valorem assessments provided by the levying
governments.
• R I D A
DEPARTMENT
OF REVENUE
The information in this brochure is based on
Florida law. For specific legal advice, you should
consult an attorney.
PT-100003
R. 01-09
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