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 roll.

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 informational notice.

Florida law (F.S. 197.122) makes taxpayers responsible for knowing that their property taxes are due each year.