Property Tax Legislation
The information below is available to aid and assist county officials with compliance of property tax laws.
Property Tax Legislation
- 2009 Legislation and Implementation
Contains rules, related information, bulletins, and communications about 2009 property tax legislation and implementation.
- Amendment 1
Contains information on increases to the homestead exemption, homestead portability, tangible personal property tax exemption, and assessment caps on non-homestead property.
- County and Municipal Data
Includes information on the distribution of property taxes and millage and tax levy comparisons between the current and previous year and to the “no budget increase” millage rate for each nonvoted levy of counties and municipalities.
- Emergency Rules
Contains emergency rule information including rule development notices and meeting information and notices posted in Florida Administrative Weekly for workshops and hearings.
- Revised Final Data Formats for Property Assessment Roll Submittal
Final file layouts for the real property tax roll, the tangible personal property tax roll, and the sale data file are available for review.
- Truth in Millage (TRIM) and Maximum Millage Limitations
In addition to the TRIM requirements, local governments must also conform to the maximum millage limitation requirements first imposed by the Legislature in 2007. The requirements for 2009 and thereafter are found in s. 200.065(5), Florida Statutes.
- Value Adjustment Board Information and Public Input
Contains transcripts of public workshops on the local VAB process, public comments received by the Department of Revenue, information on upcoming workshops and related activities, training materials for VAB members and VAB attorneys, alternative and provisional forms, and copies of recent legislation.