Information on Recent 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 Property Tax 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.
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.
Reports and Publications
Legislative Bulletins
You will be rerouted to our Tax Law Library where you will find our most recent publications and bulletins.
Fiscally Constrained County Distribution
The 2008 Legislature appropriated $10 million for distribution to fiscally constrained counties to offset reductions in property tax revenue resulting from the Amendment 1 revisions to Article VII of the State Constitution.
Non-Ad Valorem Reports
Senate Bill 1588 (Chapter 2008-173, L.O.F., section 11), passed by the 2008 Legislature, requires Tax Collectors to annually submit two reports on non-ad valorem assessments collected on the property tax bill (Notice of Taxes) to the Department of Revenue. The first of these is a summary report separately listing and describing each non-ad valorem assessment included on the property tax notice (bill). This was first due in 2008 and will be due by December 15 each following year.
Beginning in 2009, along with the summary report a copy of each non-ad valorem assessment roll showing non-ad valorem assessments for each parcel will also be required. Both these reports must be in the format and contain the data elements prescribed by the Department.
Report on the Implementation of 2007 Maximum Millage Limitations and Amendment 1 to Florida Constitution - February 29, 2008
This report to the Legislature was required by Senate Bill 4D (Chapter 2007-339, L.O.F.). The report contains the results of implementing the maximum millage limitation provisions of House Bill 1B, House Bill 1B implementation issues, recommendations for improved property tax data, recommendations for additional Department of Revenue resources and a report on issues arising from the implementation of Amendment 1 as provided for in Senate Bill 4D.
Report on the Effect of Recent Changes in Law on the Notice of Proposed Property Taxes
This report examines the consistency, completeness, and accuracy of the information provided to taxpayers in light of recently enacted exemptions from property tax and assessment increase limitations. The report also examines the effect of these exemptions and assessment increase limitations on school and nonschool taxable value and on the limitations on maximum millage levies of counties, municipalities and independent special districts.