Under Florida Statute 197,
the Tax Collector is responsible for the collection of ad valorem and
non-ad valorem taxes. These taxes are levied by the county, the cities,
and various taxing authorities within the county. Taxes are based on
the assessed property value and the millage rate imposed by each taxing
authority. Any inquiries regarding assessed property values or millage
rates levied should be directed to the
property appraiser's office
or the individual taxing authority.
Using these values and allowing for exemptions, the
Property Appraiser certifies the tax
roll to the Tax Collector. In addition, non-ad valorem taxing
authorities also certify non-ad valorem tax rolls to the Tax Collector.
The Tax Collector consolidates these certified rolls and mails the tax
notice to the owner's last address on record as it appears on the tax
Ad valorem and non-ad valorem taxes are mailed on or before November 1,
and are due March 31. In cases where the property owner pays their
real estate through an escrow account, the mortgage company normally
will request and the tax bill and the owner will receive an
Florida law (F.S. 197.122)
makes taxpayers responsible for knowing that their property taxes are
due each year.