Click on the questions linked below to find out how to qualify for an exemption, appeal property values, and much more!
Each applicant must submit an application form, DR-501T, to the property appraiser of the county where the new home is located. You will need to include information about your new home and:
If you already have a homestead exemption on your property, you don’t have to do anything. The property appraiser will automatically apply the exemption to your assessed value. See the frequently asked questions on the additional homestead exemption.
Owners of tangible personal property must file a return the first year, as always. The first $25,000 in assessed value is exempt from taxes and the property appraiser will apply the exemption to your assessed value. If the assessed value of the property is $25,000 or less, you do not have to file a return in future years until that value exceeds $25,000. There are penalties involved if the value exceeds $25,000 and you do not file. See the frequently asked questions on the $25,000 tangible personal property exemption.
You don’t need to do anything to receive this assessment increase limitation. The property appraiser will assess your property every year as of January 1 and apply the 10% assessment increase limitation to eligible non-homestead property that did not change ownership or control in the previous calendar year.
If a non-homestead property changes ownership or control and a deed is not recorded with the county clerk of court, the new owner must file a Form DR-430, Change of Ownership or Control, with the county property appraiser within 60 days of the change. When a non-homestead property changes ownership or control, the current 10% assessment increase limit is removed and the property is assessed at just value. A new 10% assessment increase limitation begins January 1, the year after the change.
There are several property tax exemptions in Florida for real property. There is a $25,000 exemption on tangible personal property. These exemptions usually require filing an application and providing documentation to the property appraiser of the county where your property is located. Read more on specific exemptions.
Florida calculations for limits on assessment increases and income qualifications for some exemptions are based on the change in the Consumer Price Index (CPI). See the Income and Assessment Limits for information on the Save Our Homes assessment cap, and income limits to qualify for total disability, local option for seniors, and homes for the aged exemptions and tax deferral.
Taxing authorities such as cities, counties, and special districts are authorized by Florida Statutes to levy taxes on real and tangible personal property to fund their operations and services. Taxing authorities propose a budget, advertise and hold public hearings, and consider public input before setting a final budget. This is commonly called the Truth in Millage or TRIM process. Their final budget is then divided by the tax base to establish a millage rate.
There are some statewide limits on how much a millage rate can increase relative to the roll-back rate. A roll-back rate is the rate at which the current tax base would produce the same taxes levied as the previous year. When a tax base increases, maintaining the same millage rate represents an increase in taxes. Millage rates are typically different for every taxing authority, depending on the budget of each. Read more on the Truth In Millage (TRIM) process.
See the Property Tax Bill of Rights for information on your property tax rights and the obligations of property appraisers, tax collectors, local governing boards, and the Department of Revenue in property tax matters.
In August, your property appraiser sends each property owner in the county a Notice of Proposed Property Taxes, also called a TRIM (TRuth In Millage) notice. This is not a tax bill. The TRIM notice provides information about what the taxing authorities in your area are proposing for the next tax year. See How Do I ... Read My Notice of Proposed Taxes?.
Sometimes, a taxpayer will pay a tax bill, and discover later there was an error. If you believe you overpaid your property taxes, you may be able to apply for a refund. It doesn’t matter whether you or the local official made the error.
Some examples of errors that may entitle you to a refund are:
If the property appraiser or tax collector discovers an error, they will contact you and send you an application to apply for a refund.
If you suspect you made a payment error, compare your bill with earlier bills and your TRIM notice. You can check your tax collector and property appraiser websites or call them for more information. Many apparent discrepancies may be easily corrected.
If you discover an error, you can apply for a refund of any overpayment you made within four years of January 1 of the year for which you paid the taxes. Refunds may apply to both real and tangible personal property taxes.
If you believe you overpaid, submit Form DR-462, Application for Refund of Ad Valorem Taxes, to your county tax collector. Include the reason for the refund and any documents that support your claim. The tax collector may ask the Florida Department of Revenue to review any refund requests of $2,500 or more. If your application is approved, the tax collector will send you a refund.
In most cases, if the refund is approved, the taxpayer is entitled to receive a refund within 100 days after a claim is made if funds are available. The tax collector, property appraiser, or the Department of Revenue may extend this time up to 60 additional days if there is good cause for paying the refund after that date.
For more information, contact your county tax collector.