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About the Property Tax Oversight Program
What we do
We ensure that the county property taxes that fund local governments and schools are assessed, levied, collected, and appealed in accordance with Florida law.
We review county tax rolls and the operations of property appraiser offices to ensure fair, uniform, 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
- Review and approve the property tax roll of each of Florida’s 67 counties every year.
- Review and audit property appraiser, tax collector, and value adjustment board procedures and practices.
- Ensure that local governments comply with maximum millage levying and public disclosure laws.
- Review and approve property appraiser and tax collector budgets.
- Review tax sale certificate corrections and property tax refund applications in excess of $2,500.
- Respond to questions from the public about the property tax process.
- Provide education and assistance to property appraisers, tax collectors, levying authorities, value adjustment board clerks, and their staffs.
Our customers
The people of Florida are our customers – the tax system we oversee provides the funds for local government services and schools.
Property owners are our customers – we are continually improving the accuracy, uniformity, and fairness of Florida’s local property tax system. We also answer property owners’ questions about property tax, explaining their rights and the steps they may take to exercise those rights.
Local governments are our customers – in addition to our oversight role, we provide technical assistance, training, and professional certifications to local officials responsible for the assessment, levying, and collection of property taxes, and for handling appeals.
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.
For more information, visit the Property Tax Oversight website.