About the Property Tax Oversight Program

What we do

We ensure that the property taxes that fund local government and schools are assessed and collected in accordance with Florida law.

We review county tax rolls and the operations of property appraiser offices to ensure fair and accurate property assessments throughout the State.

We continually improve our methods, data systems, and services so we can better assist local governments in fulfilling their property tax responsibilities.

How we do it

• Research property assessment statistics and practices to develop guidelines for accurate and fair assessment.
• Provide education and assistance to property appraisers, tax collectors, levying authorities, value adjustment board clerks and their staffs.
• Review the property tax roll of each of Florida’s 67 counties every year and approve or require changes.
• Review property appraiser procedures and audit property appraiser practices and activities.
• Ensure that local governments comply with maximum millage levying and public disclosure laws.
• Review property appraiser and tax collector budgets.
• Review property tax refund applications and tax sale certificates on property with overdue taxes.
• Respond to questions from the public about the property tax process, including exemptions, appeals, and refunds.

Our customers

The people of Florida are our customers. The tax system we oversee funds local government services and schools.

Property owners are our customers. We are continually improving the accuracy and fairness of Florida’s property tax system. We also answer property owners’ questions about property tax, explaining their rights and the steps they have to take to exercise those rights.

Local governments are our customers. In addition to our oversight role, we provide assistance and education at the request of local officials.

Our partners

Local governments are not only our customers, but also our partners in the property tax system. We seek their input in problem-solving and rule development, and their cooperation is essential in making improvements to property appraisal and tax assessment practices throughout the state.

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For more information, visit the Property Tax Oversight website.