Who sets, assesses and collects Florida property taxes?
Three different roles shape your bill. Taxing authorities such as your county, city and school board set the tax rate. The county Property Appraiser sets the value and applies exemptions. The county Tax Collector sends the bill and collects the payment. The State of Florida does not levy property tax on real estate.
Three jobs, three offices
| Job | Who does it | What they decide | What they do not decide |
|---|---|---|---|
| Set the rate | Each local taxing authority (county commission, city or town, school board, special districts) | The millage rate, adopted at public budget hearings | Your property's value; your exemptions |
| Assess the property | County Property Appraiser | Just value as of January 1, assessed value, taxable value, which exemptions you receive | The rate; your bill's due date |
| Bill and collect | County Tax Collector | Sends the bill, takes payment, applies early-payment discounts | The value or the rate |
The State of Florida does not collect a property tax on your home. The Florida Department of Revenue oversees the process, but the tax is levied and collected locally.
What this means for a buyer
When something on your tax bill looks off, the right question depends on which job is involved:
- "Why is the value what it is?" Ask the county Property Appraiser.
- "Why did the rate change?" Look at the taxing authorities' budgets and public hearings.
- "How do I pay, and when?" Ask the county Tax Collector.
The Tax Collector bills and collects the taxes, but does not determine your assessed value or adopt the taxing authorities' millage rates.
Why a special district may appear on your bill
A special district serves a defined area for a particular purpose, such as fire protection. If it has authority to levy property tax, its governing board adopts its millage through the applicable public hearing process. Its levy appears under the district's name on the TRIM notice and tax bill; check that authority's hearing information rather than assuming the county commission sets every rate.
Independent describes control, not taxing power. An independent district is not controlled by a single county or municipality in the ways Florida law defines a dependent district. Its charter and governing law separately determine whether it can levy taxes. Independent fire district boards are typically elected, with statutory exceptions.
A district can also impose an authorized non-ad valorem assessment. That charge is not calculated from taxable value and millage. Homestead exemptions and assessment-growth caps do not reduce it in the way they affect value-based taxes.
Parcelume's estimate excludes non-ad valorem assessments, including fire or CDD charges billed that way. It calculates value-based tax using the loaded millage rates and stated assumptions for a supported property. Read the result's rate source, status and limitations, and check the official bill for additional charges. Its monthly equivalent is not an escrow payment quote.
Why does my tax bill include a special district?How the pieces combine
A mill is $1 of tax per $1,000 of taxable value. The Property Appraiser supplies the taxable value, each taxing authority supplies its millage, and the Tax Collector bills the total.
Example (hypothetical rates, for illustration only):
- Taxable value: $300,000
- Combined millage from all authorities: 15 mills
- Tax: $300,000 ÷ $1,000 × 15 = $4,500
This simplified example assumes the same taxable value for every levy and excludes non-ad valorem charges. Actual school and non-school taxable values can differ. For supported properties, the Parcelume estimator provides a planning estimate with its source status and limitations.
Where the year's steps fall
- January 1:Property is valued as of this date.
- August:The Property Appraiser mails the Notice of Proposed Property Taxes (often called the TRIM notice). It shows each authority's proposed rate and hearing date.
- Fall:Taxing authorities hold public hearings and adopt final rates.
- November:The Tax Collector mails bills. Early payment earns a discount (4% in November, falling 1 point a month).
- Spring:Taxes become delinquent April 1 (or 60 days after the bill is mailed, if later).
The rule behind it
- Florida Constitution, Art. VII, §1(a): No state ad valorem taxes on real estate or tangible personal property. Read Art. VII, §1(a)
- Florida Constitution, Art. VII, §9(a)–(b): Counties, school districts and municipalities levy ad valorem taxes; special districts may be authorized to. Caps: 10 mills each for county, municipal and school purposes; 1.0 mill for water management districts (0.05 in the northwest); other special districts: a millage authorized by law and approved by voters under the constitutional rule, subject to applicable exceptions. Article XII section 15 preserves certain pre-existing special-district taxing powers. Bond debt service and levies voted for no more than two years are outside the caps. Read Article VII, section 9(a)–(b), and Article XII, section 15
- Florida Constitution, Art. VIII, §1(d): The tax collector and property appraiser are elected county officers. Read Art. VIII, §1(d)
- Section 200.065, Florida Statutes: How millage is set, the TRIM notice and the two required public hearings. Statute
- Section 192.042, Florida Statutes: Real property is assessed as of January 1. Statute
- Section 197.162 and 197.333, Florida Statutes: Early-payment discounts and the delinquency date. 197.162, 197.333
- Official guidance: Florida DOR, Property Tax Information for First-Time Florida Homebuyers (Form PT-107). Form PT-107
Reflects Florida law as of October 11, 2026. Educational information only; not tax or legal advice. For questions about your property, contact your county Property Appraiser or Tax Collector.